The European Court of Auditors has published a report on the accounts and management of the European Centre for the Development of Vocational Training (CEDEFOP) for the financial year 1993. The report concludes that CEDEFOP has improved certain of its policies and procedures over recent years in response to observations made by the Court of Auditors, particularly in correcting the budgetary nomenclature. The Court also concludes that the respective roles of the different services of the Commission and of CEDEFOP should be reassessed in light of likely developments in the field of vocational training in the EU. Particular attention will be needed to ensure that CEDEFOP's role is clearly distinguished from that of the European Training Foundation to be established in Turin to assist the countries of Eastern Europe and the former Soviet Union. The report states that the Commission should reassess CEDEFOP's regulations in light of the forthcoming move to Thessaloniki with a view to simplifying procedures and making them more suitable for an organization of CEDEFOP's size. The report states that expenditure planning and budgetary management by the Centre have been inadequate. CEDEFOP should establish a system of budgetary management supported by adequate cost and management information from the start of operations in Thessaloniki.