OPINION 1/2005 from the Court of Auditors : the Court welcomes the increase in transparency that would result from grouping all rural development expenditure under one budget heading. It considers that the Commission’s proposal in respect of the management of the EAGF include some potentially helpful changes but need further improvement in the light of the Court’s opinion on the single audit. The Commission’s proposals in respect of budget discipline and the treatment of irregularities also include some welcome changes but are in some respects capable of improvement. Lastly, it regards as inappropriate the Commission’s proposal for annual tranches of budget commitments under EAFRD.