Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013
ANNEX VSupplementary provisions
ANNEX V Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 To (Member State authority/body) INTRODUCTION I, the undersigned, representing [name of the independent audit body under Article 124(2) of Regulation (EU) No 1303/2013] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 124(2) of that Regulation. SCOPE OF THE EXAMINATION The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex IV of this Regulation] The extent and scope of the examination is detailed in section 2 of the attached report. Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of.[name of body or bodies responsible for the description] and received on [ dd/mm/yyyy ] from [name of body or bodies submitting the description]. For the part of the management and control system ( 1 ) in [the managing authority or certifying authority] relating to …, I have concluded that the system is essentially the same as for the previous programming period and that there is evidence, on the basis of audit work done in accordance with the relevant provisions of Council Regulation (EC) No 1083/2006 ( 2 ) or Council Regulation (EC) No 1198/2006 ( 3 ) , of their effective functioning during that period. I have therefore concluded that the relevant criteria are fulfilled without carrying out additional audit work. OPINION (Unqualified opinion) On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013. Or (Qualified opinion) On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, except in the following respects ( 4 ) My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows ( 5 ) : Or (Adverse opinion) On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013. This adverse opinion is based on ( 6 ) Emphasis of matter (to be used as appropriate) [The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.] Date Signature ( 1 ) This paragraph shall only be used if applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013. ( 2 ) Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 ( OJ L 210, 31.7.2006, p. 25 ). ( 3 ) Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund ( OJ L 223, 15.8.2006, p. 1 ). ( 4 ) Indicate the authority(s) and the designation criteria with which they do not comply. ( 5 ) Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria. ( 6 ) Indicate the reason(s) for the adverse opinion for each authority and on each aspect.