ANNEX IIISupplementary provisions
ANNEX III ANNUAL SUMMARY OF FINAL AUDIT REPORTS AND of CONTROLS CARRIED OUT A. FINAL AUDIT REPORT SUMMARIES Auditing body: Drop box: AA, COM, ECOA, MSCOA, other Year of audit [year] Audit reference [25 characters] Type of audit [drop menu: System: financial, re-performance or other] Scope of audit [90 characters] Overall summary of very important and critical findings, together with recommendations to the Responsible Authority. [900 characters] Overall audit conclusion, including identification of problems with a systemic character [500 characters] Estimated financial and operational impact of the weaknesses identified [500 characters] Corrective measures for the functioning of the system (action plan) [900 characters] State of implementation of corrective measures (including outstanding issues from audits previously submitted) Drop box: planned, in progress, implemented in full If applicable amount of financial correction made or planned Amount Euro B: SUMMARY OF THE ADMINISTRATIVE CONTROLS CARRIED OUT DURING FINANCIAL YEAR N Provide: — A summary of the control strategy adopted e.g. by type of Union expenditure, type of mode (executing and awarding mode); — A description of the main results and of the type of errors detected; — Conclusions drawn from these controls and, consequently, the corrective measures adopted or planned regarding the functioning of the system. [2 500 characters] C: SUMMARY OF THE ON-THE-SPOT CONTROLS CARRIED OUT DURING FINANCIAL YEAR N Provide: — A summary of the control strategy adopted e.g. by type of Union expenditure, type of mode (executing and awarding mode); — A description of the main results and of the type of errors detected; and — Conclusions drawn from these controls and, consequently, the corrective measures adopted or planned regarding the functioning of the system. [2 500 characters] List of financial on-the-spot controls carried out in financial year N Financial year Project reference Total Union contribution controlled (EUR ) Total Union contribution affected by error (%) Union contribution recovered Union contribution to be recovered (EUR ) generated generated generated generated Manual Manual generated generated generated generated Manual Manual Total Total generated Total generated Total generated Total generated Summary of operational on-the-spot controls carried out in financial year N Total number of on-the-spot Operational controls in financial year (a) Number of projects not finalised at the start of the financial year (b) Number of projects started in the financial year (c) Total number of projects being implemented during the financial year (d = b + c) % of operational on the spot controls (a/d) generated generated generated generated generated Overall summary of financial on-the-spot controls Financial Year Total Union contributions controlled by financial controls (a) Total Amount of error detected in Union contribution (b) % of error detected (c = b/a) Cumulated Union contribution declared for the projects finalised (d) % of financial on-the-spot controls carried out (e = a/d) 2014 generated generated generated Generated generate 2015 generated generated generated Generated generate Total Total generated Total generated Total generated Total generated Total generated