Guidance note on Audit reference manual for the Structural Funds
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The aim of the guidance notes is twofold:
- They explain regulatory requirements in a detailed and clear way so that inconsistencies in the application of rules byt different Member States and between the Commission and a Member State are avoided.
- They give the Member States a useful tool for designing and organising their management and control systems by providing recommendations to ensure that the requirements of the regulations are fulfilled, with examples of good practice.