• a priori control of all expenditure and income transactions in accordance 18 with the financial regulation; document controls and monitor error rates on a regular, monthly basis; • delivery of opinion on financial systems and procedures in all areas of income and expenditure; in particular, advise in the setting-up of the EMEA’s accounting and reporting system; • targeted controls on specific areas of the Agency’s expenditure/income, with a view to assessing adequacy of procedures and recommend modifications, and assessing cost-effectiveness and performance indicator requirements; and • follow up of financial statements, discharge procedure and audits of the European Court of Auditors.