This document aims to provide guidance to Member State's authorities, namely AAs, by clarifying the main questions raised by them during the programming period 2007-2013 in relation to the treatment and evaluation of the errors detected in the context of their audits of operations. The guidance also provides clarifications on the calculation of the total projected error rate, the related corrective measures and the impact in AA's audit opinion submitted under Article 62(1)(d)(ii) of Regulation (EC) No 1083/2006 and Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006.
This document is an update of the Commission's guidance notes COCOF 11-0041-01-EN of 07/12/2011 and EFFC/87/2012 of 09/11/2012, taking into account the lessons learnt since then trough the assessment of the 2012, 2013 and 2014 ACRs. This guidance consolidates in one document the clarifications provided to AAs since 2011, with the appropriate update where considered necessary. Annex 3 presents a table comparing the structure of the previous and the updated guidance on treatment of errors. This guidance is the basis for the guidance on treatment of errors for the programming period 2014-2020, to be released.