Report from the Commission to the European Court of Auditors, the Council and the European Parliament. Member States’ replies to the European Court of Auditors’ 2014 annual report

In accordance with article 162(5) of the Financial Regulation, following the publication of the Court's annual report for the budgetary year 2014 the Commission duly informed Member States of details of the report.

This information was presented in the form of a letter and three annexes to be completed by each Member State, as well as the accompanying guidelines on the preparation and presentation of replies to the questionnaires. Annex I was a questionnaire on the paragraphs referring to the individual Member States; annex II was a questionnaire on audit findings which refer to each Member State and annex III was a questionnaire on topical findings related to shared management for DAS 2014.

For this year's report, three main themes have been identified. They are as follows: (1) Measuring performance results (2) Types of quantifiable errors – infringements of state aid and public procurement rules (3) Sound financial management. The report is also accompanied by a Staff Working Document (SWD) which comprises Member States' replies to annexes I and III.

EUR-Lex: SWD(2016)48: Commission Staff Working Document accompanying the report http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2016:048:FIN

ECA: Annual reports concerning the financial year 2014 http://www.eca.europa.eu/en/Pages/DocItem.aspx?did=33470

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