Author (Corporate) | European Court of Auditors |
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Series Title | ECA Special Reports |
Series Details | Number 07 |
Publication Date | May 2017 |
ISBN | 978-92-872-7260-7 |
ISSN | 1977-5679 |
Content Type | Report |
Summary: This audit examined the role of the Certification Bodies which provide opinions on the legality and regularity of spending under the Common Agricultural Policy at Member State level. The Common Agricultural Policy accounts for almost 40 per cent of the EU Budget. We assessed whether a new framework set up in 2015 by the European Commission enables the Certification Bodies to form their opinions in line with EU regulations and international audit standards. Although the framework is a positive step towards a single audit model, we found that it is affected by significant weaknesses. We make a number of recommendations for improvement, to be included in new Commission guidelines due into force from 2018. |
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Link to Main Source
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=41379
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Subject Categories | Internal Markets |
Subject Tags | Common Agricultural Policy [CAP] |
Countries / Regions | Europe |