Il convient ensuite de pouvoir rendre compte des responsabilités assumées, par le biais d'un rapport annuel à l'institution qui devra notamment intégrer les résultats des vérifications ex post.
Provision should then be made for the responsibilities assumed to be accounted for in an annual report to the institution which must, inter alia, give the results of the ex post verifications; arrangements should also be made for keeping the supporting documents relating to the operations carried out.