Guidance Note on the Annual Summary in relation to Structural Actions and the European Fisheries Fund (revised 2009) (under Article 53b(3) of amended Financial Regulation)

This note makes recommendations on how these provisions should be implemented for the Structural Funds, Cohesion Fund and European Fisheries Fund (hereinafter "the Funds"), in order to create consistent, comparable and useful information, in line with the objectives of the Inter-Institutional Agreement, and in particular to aim for a positive Statement of Assurance, as well as to take account of Opinion No 6/2007 issued by the European Court of Auditors. The European Fisheries Fund is included as it is a fund under shared management and is a “similar measure” to structural actions.