ANNEX IVSupplementary provisions
ANNEX IV OPINIONS OF THE AUDIT AUTHORITY Please provide a brief description of the Audit Strategy, including the sampling methodology which enables the Audit Authority to draw valid conclusions on the whole population [2 500 characters] A: AUDIT OPINION ON THE ANNUAL ACCOUNTS To the European Commission, Directorate-General for Home Affairs I, the undersigned, representing the [name of the authority] , Audit Authority for the Asylum, Migration and Integration Fund/Internal Security Fund in [Member State] have examined the functioning of the management and control systems of the [AMIF/ISF] as well as the documents and information drawn-up by the Responsible Authority under Article 44 of Regulation (EU) No 514/2014 and Article 59(5) of Regulation (EU, Euratom) No 966/2012 that serve as the request for payment of the annual balance for the financial year N in order to issue an audit opinion in accordance with Article 29 of Regulation (EU) No 514/2014 and Article 59(5) of Regulation (EU, Euratom) No 966/2012. I have reached the following conclusions here-below. A: OPINION: UNQUALIFIED, QUALIFIED OR ADVERSE (select 1 opinion) Unqualified opinion on the validation of the accounts Based on the examination referred to above, it is my opinion that the accounts for financial year N give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is legal and regular. Qualified opinion on the validation of the accounts Based on the examination referred to above, it is my opinion that the accounts for financial year N give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is legal and regular, except with regard to the following points: A [500 characters] B [500 characters] C [500 characters] D [500 characters] E [500 characters] Therefore I estimate the impact of the qualification (s) is [limited]/[significant] . This impact corresponds to [amount in EUR] and [%] of the total Union contribution declared. Adverse opinion on the validation of the accounts Based on the examination referred to above, it is my opinion that the accounts for financial year N do not give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is not legal and regular. This adverse opinion is based on: [900 characters] B. OPINION ON THE FUNCTIONING OF THE MANAGEMENT AND CONTROL SYSTEMS Scope of the examination The examination in respect of this programme was carried out in accordance with my audit strategy in respect of this national programme and taking into account internationally accepted auditing standards, with reference to the financial year N , and reported in the audit report [include reference — do not attach] . B: OPINION: UNQUALIFIED, QUALIFIED OR ADVERSE (select 1 opinion) Unqualified opinion Based on the examination referred to above and with regard to the programme, I have reasonable assurance that the management and control systems put in place function properly. Qualified opinion Based on the examination referred to above and with regard to the programme, I have reasonable assurance that the management and control systems put in place function properly except in the following respect(s): A [500 characters] B [500 characters] C [500 characters] D [500 characters] E [500 characters] In case the management and control systems are affected, indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements and did not operate effectively. My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements or did not operate effectively are as follows: A [500 characters] B [500 characters] C [500 characters] D [500 characters] E [500 characters] Therefore I estimate the impact of the qualification(s) is [limited]/[significant] . This impact corresponds to [amount in EUR] and [%] of the total Union expenditure declared. Adverse opinion Based on the examination referred to above and with regard to the programme, I do not have reasonable assurance that the management and control systems put in place comply with the requirements of Articles 21, 24 and 27 of Regulation (EU) No 514/2014 and function properly. This adverse opinion is based on: [900 characters] My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements or did not operate effectively are as follows: [900 characters] Therefore I estimate the impact of the qualification(s) is [limited]/[significant] . This impact corresponds to [amount in EUR] and [%] of the total Union contribution declared. The Audit Authority may also include emphasis of subject matter, not affecting their opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be foreseen in exceptional cases. These exceptional cases should be related to unforeseeable, external factors outside the remit of the Audit Authority. [500 characters] C. VALIDATION OF THE MANAGEMENT DECLARATION OF THE RESPONSIBLE AUTHORITY As an overall opinion, based on the examinations referred to above points A and B it is my opinion that the audit work carried out: [select one] Does not put in doubt the assertions made in the management declaration. OR Puts in doubt the assertions made in the management declaration for the following aspects: A [500 characters] B [500 characters] C [500 characters] D [500 characters] E [500 characters] Date of validation [date] Full name and authority (By validating and sending this it is deemed signed.) [90 characters]