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NINETEENTH MEETING OF THE EXPERT GROUP ON DELEGATED AND

Discussing financial corrections, audit scope, adequate trails, and data use in EU funds management. Clarifying methodologies and criteria for audits.

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NINETEENTH MEETING OF THE EXPERT GROUP ON DELEGATED AND

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  1. 2014-2020 Management and control systemsFranck Sébert, DG Regional and Urban Policy, Head of Unit C1 NINETEENTH MEETING OF THE EXPERT GROUP ON DELEGATED AND IMPLEMENTING ACTS FOR THE EUROPEAN STRUCTURAL AND INVESTMENT FUNDS – 30 October 2013

  2. OutlineDraft Delegated Acts - Financial corrections (Article 136 of CPR; Fiche 17G); - Scope and content of audits of operations and audits of accounts and the methodology for the selection of the sample of operations (Article 116(7)new of CPR; Fiche 17 F); - Adequate audit trail (Article 114(9) of CPR; Fiche 17 B); -Use of data collected during audits carried out by the Commission (Article 116(7) of CPR; Fiche 17B);

  3. Financial corrections (Fiche 17G) Based on the agreements reached at the Trilogues meeting of 10 and 24 September 2013, the delegated act under Article 136(6) of the CPR should define: •  detailed rules concerning the criteria for determining serious deficiencies, •  the main types of serious deficiencies, the criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial corrections by the Commission.

  4. Financial corrections (Fiche 17G) The level of the flat rate correction shall be proportionate to the seriousness of the irregularity or deficiency identified and, where possible, will take into account the following criteria: - the relative importance of the serious deficiency in the context of the entire MCS, and in particular the number of key requirements assessed in category 3 or 4;

  5. Financial corrections (Fiche 17G) - the degree of risk of loss to which the Union budget was exposed due to the irregularity or system deficiency; in particular the assessment of any of key requirements 3, 4, 8, 11 and 12 in category 3 or 4 is sufficient to constitute a serious deficiency in the management and control system; - the frequency of the particular type of irregularity and whether it is an individual case or if there are multiple cases;

  6. Financial corrections (Fiche 17G) - the extent of the serious deficiency and whether it relates to the overall management and control system or only to a particular part / particular parts of the programme or to specific aspects of expenditure declared; - the vulnerability of the systems to fraud due to the irregularity or system deficiency.

  7. Scope and content of audits of operations and audits of accounts and the methodology for the selection of the sample of operations - Main changes to Fiche 17 F (version of 4 October): - internal deadlines for transmission to AA; - clarifications to the scope of the audits of operations; - sampling unit to be defined by AA; - clarifications on the complementary sample.

  8. Adequate audit trail Main changes to Fiche 17 B (version of 4 October): • - clarifications of the criteria related with audit trail for simplified cost options; [Use of data collected during audits carried out by the Commission (Article 116(7) of CPR; Fiche 17 B): No changes.]

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