Which documents are prepared by the audit authority?
The audit authority prepares:
(a) the audit opinion in accordance with Article 59, paragraph 5, sub-section 2 of the Financing regulation;
(b) the control report which contains the main audit findings of the audits performed in accordance with paragraph 1, including the findings related to shortcomings which are detected in the management and control systems, and the proposed and implemented corrective measures.
If the common management and control system relates to several operational programmes, the prescribed information from the first sub-section of the point (b) may be encompassed in the same report.
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