Court of Auditors Special Report No 2/91 on the utilization of the results of Community research work accompanied by the replies of the Commission, was adopted by the Court on 7 March 1991. The Court "chose not to restrict itself to auditing one department or a given budget but to examine more generally how the Communities have carried out a particular task", considering the roles of the JCR, DG XII and DG XIII (in particular DG XII-C, which administers budget headings B 7388 and B 7530 for the utilization of research results). Topics include: Publications; the protection of intellectual property rights (patents); the promotion of the exploitation of inventions; dissemination of information. Reference is made to ESPRIT, VALUE, the EABS database and the CORDIS project (noting the latter's potential to define and reach large "target groups" in research, national administrations and industry). Inter alia, the Court finds that the level of resources granted by the Community for the utilization of research fails to match the significance of the activity and suggests strategies to increase the impact of measures, including a consideration of the distribution of budgetary resources. The Commission's reply, contained in the same document, draws attention to the importance of the VALUE programme, noting that much of the Courts analysis of utilization measures predates its implementation. The Commission's publication plan for 1991 is appended.