MODEL ANNUAL CONTROL REPORT AND OPINION
ANNEX VISupplementary provisions
ANNEX VI MODEL ANNUAL CONTROL REPORT AND OPINION PART A Model annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation 1. INTRODUCTION — Indication of the responsible audit authority and other bodies that have been involved in preparing the report. — Indication of the 12-month (reference) period from which the random sample was drawn. — Identification of the operational programme covered by the report (CCI number) and of its managing and certifying authority. — Description of the steps taken to prepare the report. 2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS — Indication of any significant changes in the management and control systems notified to the audit authority as compared with the description provided under Article 71(1) of Regulation (EC) No 1198/2006 and of the dates from which the changes apply. 3. CHANGES TO AUDIT STRATEGY — Indication of any changes that have been made to the audit strategy or are proposed, and of the reasons behind them. 4. SYSTEMS AUDITS — Indication of the bodies that have carried out systems audits, including the audit authority itself. — Summary list of the audits carried out (bodies audited). — Description of the basis for selection of the audits in the context of the audit strategy. — Description of the principal findings and conclusions drawn from the audit work for the management and control systems, and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies. — Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections. 5. AUDITS OF SAMPLE OF OPERATIONS — Indication of the bodies that have carried out the sample audits, including the audit authority. — Description of the basis for the selection of the sample(s). — Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable. — Summary table (see point 9) indicating the eligible expenditure declared to the Commission during the calendar (reference) year (ending in the audit period), the amount of expenditure audited, and the percentage of expenditure audited in relation to total eligible expenditure declared to the Commission (both for the last calendar year and cumulatively). Information relating to the random sample must be distinguished from that related to other samples. — Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited. — Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system. — Information on the follow-up of irregularities including revision of previously reported error rates. — Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections. 6. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISION WORK OF THE AUDIT AUTHORITY — Description of the procedure for supervision applied by the audit authority to other bodies carrying out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 (if applicable). 7. FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY — Information on the follow-up of outstanding audit recommendations and on the follow up of systems audits and audits of operations from earlier years. 8. OTHER INFORMATION (IF APPLICABLE) 9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS Convergence objective regions Reference (CCI no) Expenditure declared in reference year Expenditure in reference year audited for the random sample Amount and percentage (error rate) of irregular expenditure in random sample Other expenditure audited ( 1 ) Amount of irregular expenditure in other expenditure sample Total expenditure declared cumulatively Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively ( 2 ) ( 3 ) Amount % Non-convergence objective regions Reference (CCI no) Expenditure declared in reference year Expenditure in reference year audited for the random sample Amount and percentage (error rate) of irregular expenditure in random sample Other expenditure audited ( 4 ) Amount of irregular expenditure in other expenditure sample Total expenditure declared cumulatively Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively ( 5 ) ( 6 ) Amount % PART B Model annual opinion under Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation To the European Commission, Directorate-General […] 1. INTRODUCTION I, the undersigned, representing the (name of body designated by Member State), have examined the functioning of the management and control systems in the operational programme (name of operational programme, CCI code number, period), in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular. 2. SCOPE OF THE EXAMINATION The examination was carried out in accordance with the audit strategy in respect of this programme during the period 1 July to 30 June (year) and reported in the attached annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006. Either There were no limitations on the scope of the examination Or The scope of the examination was limited by the following factors: (a) (b) (c) etc. (Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc and estimate the amounts of the expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.) 3. OPINION Either (Unqualified opinion) Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 ( 7 ) and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular. Or (Qualified opinion) Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control systems established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular, except in the following respects ( 8 ) . My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance that the statements of expenditure presented to the Commission are correct as follows … ( 9 ) . I estimate the impact of the qualification(s) to be … of the total expenditure declared. The Community contribution affected is thus …. Or (Adverse opinion) Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) did not comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and did not function effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular. This adverse opinion is based on … ( 10 ) Date: Signature: ( 1 ) Expenditure for complementary sample and expenditure for random sample not in the reference year. ( 2 ) Amount of expenditure audited. ( 3 ) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. ( 4 ) Expenditure for complementary sample and expenditure for random sample not in the reference year. ( 5 ) Amount of expenditure audited. ( 6 ) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. ( 7 ) OJ L 120, 10.5.2007, p. 1 . ( 8 ) Indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively. ( 9 ) Indicate for each body and each aspect of the system the reasons for the qualification. ( 10 ) Indicate for each body and each aspect the reasons for the adverse opinion.