| Author (Corporate) | European Court of Auditors |
|---|---|
| Series Details | No.18, 2013 (March 2014) |
| Publication Date | 2013 |
| ISBN | 978-92-9241-566-2 |
| ISSN | 1831-0834 |
| EC | QJ-AB-13-017-EN-C |
| Content Type | Policy-making, Report |
|
The Court audited the reliability of Member States’ reports on the results of their administrative and on-the-spot checks of the agricultural expenditure as well as the use of this information by the Commission. The Court concludes that these reports are not reliable due to both compilation errors and the systems for administrative and on-the-spot checks being only partially effective in detecting irregular expenditure. Additionally, the work of the certification bodies does not provide sufficient assurance either on the adequacy of the on-the-spot checks or on the reliability of the statistical reports. Lastly, the Court does not consider the Commission’s adjustments of the error rates resulting from the reports to be statistically valid. The report contains recommendations which are aimed at improving the reliability of the Member States’ reports as well as the statistical validity of Commission’s estimate of irregularities in payments after all checks have been carried out.Abstract: The Court audited the reliability of Member States’ reports on the results of their administrative and on-the-spot checks of the agricultural expenditure as well as the use of this information by the Commission. The Court concludes that these reports are not reliable due to both compilation errors and the systems for administrative and on-the-spot checks being only partially effective in detecting irregular expenditure. Additionally, the work of the certification bodies does not provide sufficient assurance either on the adequacy of the on-the-spot checks or on the reliability of the statistical reports. Lastly, the Court does not consider the Commission’s adjustments of the error rates resulting from the reports to be statistically valid. The report contains recommendations which are aimed at improving the reliability of the Member States’ reports as well as the statistical validity of Commission’s estimate of irregularities in payments after all checks have been carried out. |
|
| Source Link | http://dx.publications.europa.eu/10.2865/1181 |
| Related Links |
|
| Subject Categories | Business and Industry |
| Countries / Regions | Europe |
