Guidance for Member States on the Annual Control Report and Audit Opinion (Programming period 2014-2020)
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The objective of this document is to provide guidance as regards the ACRs and opinions to be submitted by the Member States to the Commission , as provided for in Article 127(5) CPR. This guidance is applicable to the ESIF, except for the European Agricultural Fund for Rural Development (EAFRD), and follows the structure of the models of the ACR and audit opinion defined in Annexes VIII and IX CIR.
Together with the management declaration, the annual summary (both under the responsibility of the MA) and the accounts (under the responsibility of the CA), the ACR and audit opinion by the AA is an important element through which the Commission obtains reasonable assurance on the proper functioning of the ESIF MCS in the Member States, the legality and regularity of the expenditure declared and the accuracy, completeness and veracity of the accounts.
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