Article 140
1. The Court of Auditors shall notify the Commission of all observations which are, in its opinion, such that they should appear in a special report. Those observations must remain confidential. The Commission shall have two-and-a half months within which to inform the Court of Auditors of any comments it wishes to make on the observations in question. The Court of Auditors shall adopt the definitive version of the special report in question the following month. 2. The special reports referred to in paragraph 1, together with the Commission's replies, shall be transmitted without delay to the European Parliament and the Council, each of which shall decide, where appropriate in conjunction with the Commission, what action is to be taken in response. Should the Court of Auditors decide to have any such special reports published in the Official Journal of the European Union , they shall be accompanied by the Commission's replies. 3. The Court of Auditors may, at the request of one of the other institutions, issue opinions on matters relating to the EDF.