COMMISSION IMPLEMENTING REGULATION (EU) 2015/1386
of 12 August 2015
laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report
Article 1
Model for the management declaration
Article 2
Models for the audit strategy, the audit opinion and the annual control report
Article 3
Entry into force
ANNEX I
Model for the management declaration
ANNEX II
Model for the audit strategy
1.
INTRODUCTION
2.
RISK ASSESSMENT
3.
METHODOLOGY
3.1.
Overview
3.2.
Audits on the functioning of management and control systems (system audits)
3.3.
Audits of operations
3.4.
Audits of the accounts
3.5.
Verification of the management declaration
4.
AUDIT WORK PLANNED
Authorities/Bodies or specific thematic areas to be audited |
CCI |
OP Title |
Body responsible for auditing |
Result of risk assessment |
20xx Audit objective and scope |
20xx Audit objective and scope |
20xx Audit objective and scope |
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5.
RESOURCES
ANNEX III
Model for the audit opinion
1.
INTRODUCTION
2.
RESPONSIBILITIES OF THE MANAGING AND CERTIFYING AUTHORITIES
3.
RESPONSIBILITIES OF THE AUDIT AUTHORITY
4.
SCOPE LIMITATION
Either
Or
5.
OPINION
Either
(Unqualified opinion)
Or
(Qualified opinion)
Or
(Adverse opinion)
ANNEX IV
Model for the annual control report
1.
INTRODUCTION
2.
SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)
3.
CHANGES TO THE AUDIT STRATEGY
4.
SYSTEM AUDITS
5.
AUDITS OF OPERATIONS
6.
AUDITS OF ACCOUNTS
7.
COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)
8.
OTHER INFORMATION
9.
OVERALL LEVEL OF ASSURANCE
10.
ANNEXES TO THE ANNUAL CONTROL REPORT
Audited Entity |
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Title of the audit |
Date of the final audit report |
Operational Programme: [CCI and Name of the OP] |
Overall assessment (category 1, 2, 3, 4) [as defined in Table 2- Annex II of Delegated Regulation (EU) No 532/2014] |
Comments |
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Key requirements (as applicable) [as defined in Table 1of Annex II to Delegated Regulation (EU) No 532/2014] |
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KR 1 |
KR 2 |
KR 3 |
KR 4 |
KR 5 |
KR 6 |
KR 7 |
KR 8 |
KR 9 |
KR 10 |
KR 11 |
KR 12 |
KR 13 |
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MA |
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IB(s) |
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CA |
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Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity. |
Programme CCI number |
Programme title |
A |
B |
C |
D |
E |
F |
G |
H |
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Amount in Euros corresponding to the population from which the sample was drawn (7) |
Expenditure in reference to the accounting year audited for the random sample |
Amount of irregular expenditure in random sample |
Total error rate (8) |
Corrections implemented as a result of the total error rate |
Residual total error rate |
Other expenditure audited (9) |
Amount of irregular expenditure in other expenditure audited |
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Amount (10) |
% (11) |
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