094962/eu xxv.gp eingelangt am 29/02/16
TRANSCRIPT
EN EN
EUROPEANCOMMISSION
Brussels, 26.2.2016 SWD(2016) 48 final
COMMISSION STAFF WORKING DOCUMENT Accompanying the document
REPORT FROM THE COMMISSION TO THE EUROPEAN COURT OF AUDITORS, THE COUNCIL AND THE EUROPEAN PARLIAMENT
Member States' replies to the Court of Auditors' 2014 Annual Report
{COM(2016) 112 final}
094962/EU XXV.GPEingelangt am 29/02/16
2
Article 162(5) of the Financial Regulation1 states that as soon as the European Court of Auditors (the Court) has transmitted its annual report, the Commission shall inform the Member States concerned immediately of the details of that report which relate to management of the funds for which they are responsible. Member States should reply within sixty days and the Commission then transmits a summary of the replies to the Court, the European Parliament and the Council before 29 February of the following year.
Following 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 gudielines 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. This Staff Working Document (SWD), which comprises the Member States' replies to Annex I and Annex III , accompanies the report from the Commission "Member States' replies to the European Court of auditors' 2014 annual report2.
1 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002. OJ L 298, 26.10.2012, p. 1. 2 The replies to Annex II are not included in the SWD as they concern individual SPFs sent to Member States.
CO
NT
EN
T-
plea
se, u
se h
yper
links
for
quic
k na
viga
tion
thro
ugh
the
docu
men
t
AN
NE
X I
A
NN
EX
III A
CH
APT
ER 1
– T
he st
atem
ent o
f ass
uran
ce a
nd su
ppor
ting
info
rmat
ion
CH
APT
ER 2
– B
udge
tary
and
fina
ncia
l man
agem
ent
CH
APT
ER 3
– G
ettin
g re
sults
from
the
EU b
udge
t C
HA
PTER
4 –
Rev
enue
C
HA
PTER
5 –
‘Com
petit
iven
ess f
or g
row
th a
nd jo
bs’
CH
APT
ER 6
– ‘E
cono
mic
, soc
ial a
nd te
rrito
rial c
ohes
ion’
C
HA
PTER
7 –
‘Nat
ural
reso
urce
s’
AU
STR
IA
BEL
GIU
M
BU
LGA
RIA
C
RO
ATI
A
CY
PRU
S C
ZEC
H R
EPU
BLI
C
DEN
MA
RK
ES
TON
IA
FIN
LAN
D
FRA
NC
E G
ERM
AN
Y
GR
EEC
E H
UN
GA
RY
IR
ELA
ND
IT
ALY
LA
TVIA
LI
THU
AN
IA
LUX
EMB
OU
RG
MA
LTA
N
ETH
ERLA
ND
S PO
LAN
D
POR
TUG
AL
RO
MA
NIA
SL
OV
AK
IA
SLO
VEN
IA
SPA
IN
SWED
EN
UK
4
AN
NE
X I
Para
grap
hs in
the
2014
Ann
ual R
epor
t and
for
each
of t
he 2
014
findi
ngs m
ade
by th
e C
ourt
ref
erri
ng to
eac
h pa
rtic
ular
cou
ntry
CH
APT
ER
1 –
The
stat
emen
t of a
ssur
ance
and
supp
ortin
g in
form
atio
n
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
1.8.
Issu
es a
ffec
ting
the
acco
unts
G
erm
any:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
judg
men
ts d
eliv
ered
by
the
ECJ o
n 24
June
201
5 re
gard
ing
Ber
lin a
nd T
hurin
gia
and
annu
lling
C
omm
issi
on d
ecis
ions
on
extra
pola
ted
and
flat-r
ate
finan
cial
cor
rect
ions
tota
lling
€94
m. i
n th
e 19
94-1
999
perio
d ar
e no
w a
vaila
ble.
Pay
men
ts h
ave
not y
et b
een
mad
e by
the
Com
mis
sion
. Oth
er a
ctio
ns a
re p
endi
ng
befo
re th
e EG
C in
the
sam
e m
atte
r, ha
ving
bee
n ad
jour
ned
until
the
ECJ t
ook
its d
ecis
ion
on B
erlin
and
Th
urin
gia.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
refe
renc
e to
Spa
in in
the
foot
note
con
cern
s the
ann
ulm
ent o
f thr
ee C
omm
issi
on d
ecis
ions
impo
sing
fin
anci
al c
orre
ctio
ns o
n th
ree
OPs
for t
he p
erio
d 19
94-1
999.
Thi
s red
uctio
n in
ass
ista
nce
will
hav
e to
be
reim
burs
ed b
y th
e C
omm
issi
on to
the
Mem
ber S
tate
. We
unde
rsta
nd th
at n
o m
easu
res n
eed
be ta
ken
by S
pain
to
resp
ond
to th
e ob
serv
atio
ns o
f the
EC
A.
Box
1.2
. Ex
ampl
e of
impr
ovem
ent i
n m
anag
emen
t and
con
trol
syst
ems —
Gre
ece:
Cle
anin
g up
the
LPIS
Gre
ece:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Box
1.3
. Ex
ampl
e of
cor
rect
ions
re
sulti
ng fr
om c
onfo
rmity
cl
eara
nce
proc
edur
es
Fran
ce:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Con
cern
ant l
e co
nsta
t de
la C
our s
ur le
non
reco
uvre
men
t des
mon
tant
s aup
rès d
es a
gric
ulte
urs,
les a
utor
ités
fran
çais
es so
uhai
tent
app
orte
r les
pré
cisi
ons s
uiva
ntes
. Les
con
stat
s de
la C
omm
issi
on q
ui o
nt d
onné
lieu
à
5
corr
ectio
n, so
nt d
es c
onst
ats q
ui p
orte
nt su
r des
« d
éfai
llanc
es »
aff
ecta
nt le
s pro
cédu
res
de m
ise
en œ
uvre
de
la ré
glem
enta
tion
euro
péen
ne p
ar le
s aut
orité
s fra
nçai
ses.
Par a
illeu
rs, c
omm
e le
pré
cise
la C
our e
lle-m
ême,
ce
rtain
es c
orre
ctio
ns fo
nt l'
obje
t d'u
n re
cour
s dev
ant l
e TU
E, le
s aut
orité
s fra
nçai
ses é
tant
en
désa
ccor
d av
ec le
s se
rvic
es d
e la
Com
mis
sion
sur l
'inte
rpré
tatio
n de
la ré
glem
enta
tion
euro
péen
ne.
Box
1.4
. Ex
ampl
e of
cor
rect
ions
re
sulti
ng in
ext
ra-s
pend
ing:
R
oman
ia E
SF
Rom
ania
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
For t
he S
ecto
ral O
pera
tiona
l Pro
gram
me
Hum
an R
esou
rces
Dev
elop
men
t sin
ce 2
012
Rom
ania
has
app
lied
a 25
%
cor
rect
ion
to a
ll ex
pend
iture
on
sala
ries,
and
subm
itted
to th
e EC
. In
2015
the
corr
ectiv
e m
easu
res
unde
rtake
n at
the
leve
l of t
he M
embe
r Sta
te w
ere
indi
vidu
al c
orre
ctio
ns. W
ith a
7.5
% fl
at ra
te c
orre
ctio
n la
id
dow
n in
the
Mem
oran
dum
app
rove
d at
the
mee
ting
of G
over
nmen
t of 2
8 Ju
ly 2
015
to c
orre
ct th
e ex
pend
iture
re
late
d to
the
calls
for p
roje
cts l
aunc
hed
afte
r 201
2.
Ann
ex 1
.5.
Freq
uncy
of d
etec
ted
erro
rs in
au
dit s
ampl
ing
Aus
tria
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Bel
gium
:ac
tion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
La W
allo
nie
pren
d ac
te d
u ra
ppor
t fin
al d
e la
Cou
r. E
lle c
onst
ate
que
les e
rreu
rs q
uant
ifiée
s son
t in
fine
mar
gina
les.
Elle
regr
ette
tout
efoi
s que
cer
tain
s de
ses a
rgum
ents
n’a
ient
pas
été
pris
en
cons
idér
atio
n pa
r la
Cou
r san
s rée
lle m
otiv
atio
n po
ur le
s aut
res c
onst
atat
ions
.
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Min
istry
of L
abou
r and
Soc
ial P
olic
y (M
LSP)
: As p
art o
f the
Ope
ratio
nal P
rogr
amm
e “H
uman
Res
ourc
e D
evel
opm
ent”
, no
wea
knes
ses a
nd e
rror
s hav
e be
en id
entif
ied
for t
he 2
007–
2013
aud
it pe
riod.
Cro
atia
:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cyp
rus:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Cze
ch R
epub
lic:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Irre
leva
nt –
ther
e is
no
erro
r inv
olve
d.
Den
mar
k:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
Ann
ex p
rese
nts a
n ov
ervi
ew o
f err
ors i
dent
ified
in th
e M
embe
r Sta
tes a
nd d
oes n
ot sh
ow c
lear
ly w
hat
6
actio
n ha
s bee
n ta
ken.
Est
onia
:ac
tion
take
n: Y
ES; a
ctio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
015
Finl
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: 21.
12.2
015
Som
e of
the
reco
verie
s hav
e be
en c
arrie
d ou
t; th
e m
ost r
ecen
t due
dat
e w
as 2
1 D
ecem
ber 2
015.
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Not
ed. M
ore
deta
ils u
nder
the
rele
vant
poi
nts i
n A
nnex
es I
and
II.
Gre
ece:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Hun
gary
:ac
tion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fact
ual f
indi
ng, w
e ha
ve n
o co
mm
ent t
o m
ake.
Irel
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
With
rega
rd to
hea
ding
2, t
his i
ssue
is b
eing
add
ress
ed v
ia th
e A
ctio
n Pl
an o
n EA
FRD
and
ther
efor
e is
a w
ork
in p
rogr
ess.
With
rega
rd to
hea
ding
1, n
o er
rors
wer
e fo
und
in Ir
elan
d’s a
udit
sam
plin
g, th
is is
prim
arily
due
to
the
fact
that
Irel
and’
s fun
ding
pro
gram
mes
are
prim
arily
cha
nnel
led
thro
ugh
gove
rnm
ent d
epar
tmen
ts a
nd/o
r st
ate
bodi
es a
nd a
s suc
h ar
e su
bjec
t to
full
natio
nal c
ontro
ls a
nd a
udits
.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 19
Febr
uary
201
5
With
rega
rd to
the
erro
r ide
ntifi
ed in
con
nect
ion
with
MFF
hea
ding
No
2 'N
atur
al R
esou
rces
' (C
hapt
er 7
–
Nat
ural
reso
urce
s, PF
662
5), o
n 19
Feb
ruar
y 20
15 th
e Pa
ying
Age
ncy
corr
ecte
d th
e de
clar
atio
n fo
r the
per
iod
16 O
ctob
er 2
014
to 3
1 D
ecem
ber 2
014.
With
rega
rd to
the
erro
r ide
ntifi
ed in
con
nect
ion
with
the
ERD
F (c
hapt
er 6
– E
cono
mic
, soc
ial a
nd te
rrito
rial
cohe
sion
, PF
6643
), th
e M
embe
r Sta
te is
not
requ
ired
to u
nder
take
add
ition
al m
easu
res b
ecau
se th
e re
com
men
datio
n re
sulti
ng fr
om th
e au
dit w
as a
ddre
ssed
to th
e Eu
rope
an C
omm
issi
on.
Lith
uani
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
7
Lux
embo
urg:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Mal
ta:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
At p
rese
nt, i
n th
e tw
o ca
ses u
nder
this
obs
erva
tion
whe
re re
fere
nce
is m
ade
to M
alta
, the
Pla
nnin
g an
d Pr
iorit
ies C
oord
inat
ion
Div
isio
n (P
PCD
) is s
till a
t the
stag
e of
rece
ivin
g a
form
al le
tter f
rom
the
Euro
pean
C
omm
issi
on. C
onse
quen
tly, t
he d
ate
of c
ompl
etio
n is
not
yet
kno
wn.
Net
herl
ands
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
Net
herla
nds c
onsi
ders
it u
sefu
l tha
t the
Cou
rt of
Aud
itors
shou
ld in
clud
e th
is ta
ble
in th
e an
nual
repo
rt so
as
to p
rovi
de g
reat
er tr
ansp
aren
cy re
gard
ing
the
unde
rlyin
g da
ta o
n w
hich
the
Cou
rt ba
ses t
he st
atem
ent o
f as
sura
nce.
The
Net
herla
nds w
ould
als
o w
elco
me
a m
ultia
nnua
l sur
vey.
How
ever
, the
lim
itatio
ns o
f the
tabl
e sh
ould
be
mad
e cl
eare
r in
the
tabl
e its
elf,
whi
ch sh
ould
poi
nt o
ut th
ese
are
not e
rror
rate
s per
Mem
ber S
tate
.
Pola
nd:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
note
doe
s not
con
tain
det
aile
d al
lega
tions
aga
inst
Pol
and
Port
ugal
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; Com
plet
ion
date
:
The
situ
atio
ns id
entif
ied
are
curr
ently
bei
ng c
orre
cted
.
Rom
ania
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
MEF
: For
the
purp
oses
of r
educ
ing
the
rate
of e
rror
for S
OPH
RD
pro
ject
s at t
he le
vel o
f the
man
agin
g au
thor
ity, a
num
ber o
f mea
sure
s wer
e im
plem
ente
d as
from
201
4, a
s fol
low
s:
-Ext
endi
ng A
ctio
n W
eb in
form
atio
n sy
stem
thro
ugh
the
deve
lopm
ent o
f new
mod
ules
, in
orde
r to
deta
il th
e ty
pes o
f cos
ts a
nd th
e up
load
ing
of d
ocum
ents
rela
ted
to th
e ap
plic
atio
n fo
r rei
mbu
rsem
ent i
n th
e co
mpu
ter
appl
icat
ion;
-Dev
elop
ing
and
impl
emen
ting
a sy
stem
of a
lerts
for t
he id
entif
icat
ion,
inve
stig
atio
n an
d tre
atm
ent o
f err
ors i
n th
e co
mpu
ter s
yste
m;
-Rev
isin
g th
e O
pera
tion
Sele
ctio
n Pr
oced
ure;
-Rev
iew
ing
the
Met
hodo
logy
for t
he a
sses
smen
t of f
inan
cing
app
licat
ions
;
8
-Int
erna
l Ins
truct
ion
No
105
appl
icab
le to
the
IB g
over
ning
the
requ
est f
or c
larif
icat
ion
at th
e tim
e ev
alua
tion
of p
roje
cts;
-Ins
truct
ion
No
104
on th
e re
gula
tion
of m
atte
rs re
latin
g to
the
cont
ract
ing
proc
ess a
nd a
men
ding
SO
PHR
D
finan
cing
con
tract
s;
-Dev
elop
ing
the
met
hodo
logy
for c
heck
ing
the
spec
ific
expe
rienc
e an
d fo
r ass
essi
ng th
e re
late
d fin
anci
al
impa
ct;
-The
new
ver
sion
of t
he G
ener
al C
ondi
tions
in th
e A
pplic
ant’s
Gui
de fo
r 201
5, w
hich
con
tain
pro
visi
ons
refe
rrin
g to
the
poss
ibili
ty to
requ
est c
larif
icat
ion
in th
e fin
anci
ng a
pplic
atio
n as
sess
men
t pha
se;
-The
revi
sion
of t
he F
inan
cial
Man
agem
ent P
roce
dure
, in
parti
cula
r the
spec
ific
subs
ectio
ns, w
ith a
vie
w to
de
velo
ping
a v
erifi
catio
n in
stru
men
t for
the
exis
tenc
e of
ove
rlapp
ing
dutie
s/re
spon
sibi
litie
s for
item
s bud
gete
d in
the
proj
ect,
whe
re th
e re
fere
nce
docu
men
ts d
evel
oped
by
each
exp
ert i
n th
e pr
ojec
t wer
e th
e ac
tivity
repo
rts;
-Ins
truct
ion
No
103
on th
e re
gula
tion
of m
atte
rs re
latin
g to
the
mon
itorin
g pr
oces
s for
the
impl
emen
tatio
n of
SO
PHR
D fi
nanc
ing
cont
ract
s.
Slov
akia
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Min
istry
of T
rans
port,
Con
stru
ctio
n an
d R
egio
nal D
evel
opm
ent –
Aud
it PF
609
1 D
AS
2013
was
con
duct
ed o
n th
e O
pera
tiona
l Pro
gram
me
Tran
spor
t in
Mar
ch 2
014.
Onc
e ac
tion
had
been
take
n by
the
man
agin
g au
thor
ity,
the
audi
t was
clo
sed
furth
er to
a D
G R
EGIO
lette
r of 7
Oct
ober
201
5, re
fere
nce
num
ber A
res(
2015
) 413
6726
(s
ee th
e em
ail a
ttach
men
t). A
ll of
this
aud
it’s f
indi
ngs w
ere
clos
ed b
y D
G R
EGIO
with
out a
ny in
elig
ible
ex
pend
iture
bei
ng id
entif
ied.
The
Ope
ratio
nal P
rogr
amm
e Tr
ansp
ort’s
MA
alre
ady
prov
ided
info
rmat
ion
on
Aud
it PF
609
1 D
AS
2013
in D
ecem
ber 2
014
in re
latio
n to
the
Euro
pean
Cou
rt of
Aud
itors
’ 201
3 A
nnua
l R
epor
t.
Min
istry
of A
gric
ultu
re a
nd R
ural
Dev
elop
men
t – th
e M
inis
try n
otes
that
act
ion
was
take
n an
d co
mpl
eted
in
resp
onse
to th
e ty
pe o
f inf
ringe
men
t. Th
e w
ay in
whi
ch th
e ac
tion
was
take
n is
des
crib
ed b
elow
(Ann
ex II
).
Slov
enia
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Min
istry
of A
gric
ultu
re, F
ores
try a
nd F
ood
(MK
GP)
, Eur
opea
n A
gric
ultu
ral F
und
for R
ural
Dev
elop
men
t
9
(EA
FRD
): Sl
oven
ia re
gula
rly m
onito
rs th
e er
ror r
ate
for r
ural
dev
elop
men
t mea
sure
s (EA
FRD
) in
the
fram
ewor
k of
the
annu
al re
ports
on
the
impl
emen
tatio
n of
the
rura
l dev
elop
men
t pro
gram
me,
the
repo
rts o
n th
e co
ntro
l sta
tistic
s and
the
repo
rt of
the
payi
ng a
genc
y to
the
man
agin
g au
thor
ity o
n er
rors
det
ecte
d fo
r the
pr
evio
us c
alen
dar y
ear.
For i
nter
vent
ion
in th
e ar
ea o
f the
err
or ra
te, a
spec
ial t
ask
forc
e to
redu
ce th
e er
ror r
ate
was
app
oint
ed b
y or
der o
f the
Min
iste
r for
the
impl
emen
tatio
n of
the
rura
l dev
elop
men
t pro
gram
me
for t
he
perio
d 20
07-2
013,
whi
ch in
clud
es re
pres
enta
tives
of t
he M
inis
try o
f Agr
icul
ture
, For
estry
and
Foo
d (M
KG
P),
the
Age
ncy
of th
e R
epub
lic o
f Slo
veni
a fo
r Agr
icul
tura
l Mar
kets
and
Rur
al D
evel
opm
ent (
AA
MR
D) a
nd th
e C
ham
ber o
f Agr
icul
ture
and
For
estry
of S
love
nia
(CA
FS).
The
func
tioni
ng o
f the
spec
ial g
roup
s con
tinue
s in
the
perio
d 20
14-2
020.
Slo
veni
a pe
riodi
cally
(at l
east
onc
e a
year
) rep
orts
to th
e Eu
rope
an C
omm
issi
on (D
G
AG
RI)
on
the
activ
ities
of t
he m
anag
ing
auth
ority
and
the
payi
ng a
genc
y w
ith re
gard
to a
ctiv
ities
car
ried
out
with
in th
e co
ntex
t of t
he im
plem
enta
tion
of th
e ac
tion
plan
to re
duce
the
erro
r rat
e. In
add
ition
, the
err
or ra
te is
di
scus
sed
with
the
Euro
pean
Com
mis
sion
in th
e an
nual
revi
ew m
eetin
g.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Swed
en:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
Uni
ted
Kin
gdom
: ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
This
tabl
e re
ports
the
num
ber o
f err
ors d
etec
ted
in th
e au
dit s
ampl
ing
for 2
014.
As t
he E
CA
stat
es, t
he
exam
ples
pro
vide
d in
the
annu
al re
port
are
for i
llust
rativ
e pu
rpos
es a
nd d
emon
stra
te th
e m
ost t
ypic
al e
rror
s fo
und,
and
do
not f
orm
a b
asis
for c
oncl
usio
ns to
be
draw
n on
the
Mem
ber S
tate
s, be
nefic
iary
stat
es a
nd/o
r re
gion
s con
cern
ed.
In re
latio
n to
the
serio
us e
rror
s ide
ntifi
ed in
nat
ural
reso
urce
s spe
ndin
g, th
e ne
cess
ary
reco
very
act
ion
or
sanc
tion
has e
ither
bee
n co
mpl
eted
or i
s und
erw
ay in
ord
er to
safe
guar
d EU
fund
s. In
rela
tion
to th
e se
rious
er
ror i
n ER
DF,
the
ERD
F M
anag
ing
Aut
horit
y ha
s res
pond
ed to
the
prel
imin
ary
findi
ngs o
f the
Cou
rt an
d ha
s co
ntes
ted
the
Cou
rt’s i
nter
im fi
ndin
gs, p
rovi
ding
furth
er in
form
atio
n. T
he E
urop
ean
Cou
rt O
f Aud
itors
has
not
ye
t iss
ued
its d
efin
itive
pos
ition
in re
spec
t of t
his p
oten
tial e
rror
, whi
ch is
exp
ecte
d in
Feb
ruar
y 20
16.
10
CH
APT
ER
2 –
Bud
geta
ry a
nd fi
nanc
ial m
anag
emen
t
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
2.17
.B
ackl
ogs i
n th
e ab
sorp
tion
of
mul
tiann
ual E
urop
ean
Stru
ctur
al a
nd In
vest
men
t (E
SI) f
unds
are
sign
ifica
nt
Cro
atia
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: 3
1 D
ecem
ber 2
016
The
man
agin
g au
thor
ities
pre
pare
det
aile
d qu
arte
rly re
ports
on
the
stat
us o
f im
plem
enta
tion,
whi
ch a
re
subm
itted
to th
e Eu
rope
an C
omm
issi
on (D
G R
egio
), an
d in
clud
e al
l the
info
rmat
ion
requ
ired
unde
r the
Act
ion
Plan
to a
ccel
erat
e im
plem
enta
tion
of o
pera
tiona
l pro
gram
mes
fina
nced
by
the
ERD
F an
d C
F in
the
perio
d 20
07-2
013
(sta
tus o
f phy
sica
l and
fina
ncia
l im
plem
enta
tion,
revi
ew o
f use
r sup
port
mea
sure
s, im
plem
enta
tion
of o
n-th
e-sp
ot c
heck
s, th
e co
mm
erci
al st
atus
of c
ontra
cts f
or in
divi
dual
pro
ject
s, th
e st
atus
of a
dmin
istra
tive
capa
city
, etc
.). T
here
afte
r, at
mee
tings
or v
ideo
con
fere
nces
(bet
wee
n th
e m
anag
ing
auth
oriti
es, t
he c
ertif
ying
au
thor
ity a
nd th
e D
G R
egio
Uni
t for
Cro
atia
) the
info
rmat
ion
is d
iscu
ssed
in th
e co
ntex
t of t
akin
g al
l nec
essa
ry
mea
sure
s to
ensu
re p
rope
r util
isat
ion
of th
e O
Ps. R
epor
ting
bega
n in
the
first
qua
rter o
f 201
5 an
d w
ill ru
n un
til
the
end
of th
e fin
anci
al p
ersp
ectiv
e i.e
. unt
il th
e en
d of
201
6.
The
man
agin
g au
thor
ity p
repa
res q
uarte
rly fi
nanc
ial r
epor
ts o
n th
e st
atus
of i
mpl
emen
tatio
n, w
hich
are
su
bmitt
ed to
the
Euro
pean
Com
mis
sion
(DG
EM
PL),
and
whi
ch in
clud
e al
l req
uire
d in
form
atio
n re
late
d to
the
impl
emen
tatio
n of
the
oper
atio
nal p
rogr
amm
e fin
ance
d by
the
ESF
in th
e pe
riod
2007
201
3.
2.18
.B
ackl
ogs i
n th
e ab
sorp
tion
of
mul
tiann
ual E
urop
ean
Stru
ctur
al a
nd In
vest
men
t (E
SI) f
unds
Cze
ch R
epub
lic:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Seve
ral a
ctio
ns h
ave
been
take
n, so
me
of w
hich
rem
ain
ongo
ing,
whi
le o
ther
s hav
e co
me
to a
n en
d (e
.g. t
he
subm
issi
on o
f a re
ques
t for
pro
ject
pha
sing
bet
wee
n th
e pr
ogra
mm
ing
perio
ds 2
007-
2013
and
201
4-20
20,
prog
ram
me
revi
sion
s, th
e la
unch
of n
ew c
alls
, pro
ject
impl
emen
tatio
n ex
tens
ions
, mor
e ex
tens
ive
com
mun
icat
ion
with
gra
ntee
s, en
hanc
ed ri
sk m
anag
emen
t).
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Pola
nd:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
11
Not
e do
es n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
Rom
ania
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
MD
RA
P: T
he m
anag
ing
auth
ority
for t
he re
gion
al o
pera
tiona
l pro
gram
me
has t
aken
the
follo
win
g m
easu
res
to in
crea
se th
e de
gree
of a
bsor
ptio
n:
— th
e in
trodu
ctio
n of
a m
echa
nism
for t
he se
ttlem
ent o
f pay
men
t cla
ims i
nste
ad o
f rei
mbu
rsem
ent;
— e
nsur
ing
the
mon
thly
fund
s nec
essa
ry fo
r the
pay
men
ts to
the
bene
ficia
ries o
f pay
men
ts o
f priv
atis
atio
n;
— a
ppro
val o
f add
ition
al c
ontra
ctin
g fr
om a
xes l
evel
to p
rogr
amm
e le
vel;
— su
ppor
ting
finan
cial
cor
rect
ions
from
the
Stat
e bu
dget
for b
enef
icia
ries w
hose
pub
lic p
rocu
rem
ent c
ontra
cts
wer
e ap
prov
ed b
y U
CV
AP
and
AN
RM
AP.
MEF
: Mea
sure
s tak
en in
ord
er to
incr
ease
the
abso
rptio
n of
EU
fund
s:
-Ens
urin
g th
e fu
nds n
eces
sary
for t
he p
aym
ents
to b
enef
icia
ries,
give
n th
e ga
p be
twee
n ex
pend
iture
st
atem
ent/c
laim
to th
e EC
and
the
rece
ipts
;
-Ide
ntifi
catio
n an
d pr
omot
ion
of re
trosp
ectiv
e pr
ojec
ts, i
.e. p
roje
cts i
nitia
lly fi
nanc
ed fr
om n
atio
nal s
ourc
es o
r ot
her s
ourc
es (i
nclu
ding
IFIs
), w
hich
are
to b
e se
ttled
from
EU
fund
s, by
thei
r app
rova
l und
er E
nviro
nmen
t Se
ctor
al O
pera
tiona
l Pro
gram
me
2007
-201
3 an
d Tr
ansp
ort O
pera
tiona
l Pro
gram
me
2007
-201
3 in
ord
er to
fully
at
tract
the
Euro
pean
fund
s ava
ilabl
e.
-Red
ucin
g th
e de
adlin
e fr
om 4
5 w
orki
ng d
ays t
o 20
wor
king
day
s to
notif
y th
e be
nefic
iary
of t
he p
aym
ent f
or
the
expe
nditu
re a
utho
rised
in th
e re
fund
app
licat
ion
or, i
n th
e ca
se o
f dire
ct p
aym
ents
, to
notif
y th
e be
nefic
iary
of
aut
horis
ing
the
expe
nditu
re in
the
refu
nd a
pplic
atio
n.
-Est
ablis
hing
a m
echa
nism
for d
irect
settl
emen
t of t
he a
pplic
atio
ns fo
r pay
men
t to
loca
l ben
efic
iarie
s fai
ling
to
settl
e in
voic
es fo
r goo
ds/s
ervi
ces/
wor
ks re
ceiv
ed, a
ccep
ted
for p
aym
ent,
in o
rder
to e
nsur
e th
e fin
anci
al fl
ow to
en
able
tim
ely
impl
emen
tatio
n of
pro
ject
s.
-Ext
ensi
on o
f the
app
licab
ility
of t
he se
ttlem
ent m
echa
nism
for t
he p
aym
ent c
laim
to a
ll ca
tego
ries o
f be
nefic
iarie
s of p
roje
cts f
inan
ced
from
Eur
opea
n gr
ants
, inc
ludi
ng p
rivat
e be
nefic
iarie
s, fa
iling
to se
ttle
12
invo
ices
for g
oods
/ser
vice
s/w
orks
rece
ived
and
acc
epte
d fo
r pay
men
t;
-Tra
inin
g m
easu
res a
nd in
crea
sing
the
adm
inis
trativ
e ca
paci
ty o
f ben
efic
iarie
s in
acce
ssin
g Eu
rope
an fu
nds;
-Set
ting
the
perc
enta
ge o
f add
ition
al c
ontra
ctin
g at
ope
ratio
nal p
rogr
amm
e le
vel a
nd n
ot o
nly
at p
riorit
y ax
is
leve
l
-Ins
truct
ions
/ord
ers w
ith im
pact
on
the
impl
emen
tatio
n of
pro
ject
s fin
ance
d fr
om E
urop
ean
fund
s.
The
mea
sure
s tak
en b
y th
e co
mpe
tent
aut
horit
ies h
ave
led
to a
stru
ctur
al im
prov
emen
t of t
he m
anag
emen
t of
the
Euro
pean
fund
s, le
adin
g to
an
incr
ease
d ra
te o
f abs
orpt
ion
and
to a
mor
e ef
ficie
nt u
se o
f the
fund
s.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
With
rega
rd to
the
ESF,
the
situ
atio
n ha
s im
prov
ed si
gnifi
cant
ly in
201
5 an
d th
eref
ore
ther
e is
con
side
red
to b
e no
real
risk
of l
oss o
f fun
ds. A
ccor
ding
to th
e qu
arte
rly im
plem
enta
tion
repo
rt su
bmitt
ed b
y th
e m
anag
ing
auth
ority
(thi
rd q
uarte
r of 2
015)
:
-Int
erim
pay
men
t req
uest
s pro
cess
ed: 8
1.30
%.
-Tot
al e
xpen
ditu
re a
ctua
lly p
aid:
94.
97 %
.
-Tot
al e
xecu
tion
(app
rove
d, c
omm
itted
or p
aid
expe
nditu
re):
105.
38 %
.
Furth
erm
ore,
like
the
Com
mis
sion
, the
Mem
ber S
tate
is a
ctiv
ely
wor
king
on
the
adop
tion
of th
e ne
w
prog
ram
mes
for t
he p
erio
d 20
14-2
020.
Thr
ough
out 2
015,
mos
t of t
he E
SIF
prog
ram
mes
for t
he n
ew p
erio
d ar
e be
ing
appr
oved
. Thi
s is a
con
side
rabl
e im
prov
emen
t on
the
situ
atio
n in
201
4, w
hen
ther
e w
as a
cle
ar d
elay
in
this
asp
ect.
Gra
ph 2
.4.
Abs
orpt
ion
in %
and
tota
ls o
f 20
07-2
013
MFF
ESI
fund
s A
ustr
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Bel
gium
:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cro
atia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
The
man
agin
g au
thor
ity p
repa
res q
uarte
rly fi
nanc
ial r
epor
ts o
n th
e st
atus
of i
mpl
emen
tatio
n, w
hich
are
su
bmitt
ed to
the
Euro
pean
Com
mis
sion
(DG
EM
PL),
and
whi
ch in
clud
e al
l req
uire
d in
form
atio
n re
late
d to
the
13
impl
emen
tatio
n of
the
oper
atio
nal p
rogr
amm
e fin
ance
d by
the
ESF
in th
e pe
riod
2007
-201
3.
Cyp
rus:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: C
zech
Rep
ublic
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Seve
ral a
ctio
ns h
ave
been
take
n, so
me
of w
hich
rem
ain
ongo
ing,
whi
le o
ther
s hav
e co
me
to a
n en
d (e
.g. p
roje
ct p
hasi
ng
betw
een
the
prog
ram
min
g pe
riods
200
7-20
13 a
nd 2
014-
2020
, pro
gram
me
revi
sion
s, th
e la
unch
of n
ew c
alls
, pro
ject
im
plem
enta
tion
exte
nsio
ns, m
ore
exte
nsiv
e co
mm
unic
atio
n w
ith g
rant
ees,
enha
nced
risk
man
agem
ent).
Den
mar
k:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Req
uest
s for
pay
men
t fro
m th
e R
egio
nal D
evel
opm
ent F
und
and
Soci
al F
und
that
exc
eed
the
95 %
lim
it, se
e A
rticl
e 79
of C
ounc
il R
egul
atio
n (E
C) N
o 10
83/2
006
for t
he 2
007–
2013
pro
gram
min
g pe
riod,
hav
e be
en
subm
itted
to th
e C
omm
issi
on. W
ith re
gard
to th
e ut
ilisa
tion
rate
for E
AFR
D a
nd E
FF, t
he w
eigh
ted
tota
l for
th
e tw
o fu
nds i
s exp
ecte
d to
be
97 %
by
the
end
of th
e ye
ar.
Est
onia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Finl
and:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Fr
ance
: ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: C
lôtu
re d
es p
rogr
amm
es 2
007-
2013
Po
ur le
s pro
gram
mes
opé
ratio
nnel
s - P
O F
EDER
200
7-20
13, l
es d
onné
es d
e la
Com
mis
sion
eur
opée
nne
et d
e la
Cou
r des
co
mpt
es e
urop
éenn
e, a
u 31
/12/
2014
, son
t inf
érie
ures
à c
elle
s enr
egis
trées
par
la F
ranc
e à
la m
ême
pério
de. L
a Fr
ance
ef
fect
ue e
n ef
fet s
on su
ivi s
ur la
bas
e du
mon
tant
des
dép
ense
s cer
tifié
es p
ar l’
auto
rité
de c
ertif
icat
ion,
tand
is q
ue le
s do
nnée
s de
la C
omm
issi
on e
urop
éenn
e so
nt is
sues
des
der
nier
s app
els d
e fo
nds e
t son
t, pa
r con
séqu
ent,
moi
ns é
levé
es.
Au
01/0
1/20
15 (é
tat f
inan
cier
le p
lus p
roch
e de
la d
ate
du 3
1/12
/201
4), p
our l
’obj
ectif
« c
ompé
titiv
ité ré
gion
ale
et e
mpl
oi
», le
taux
de
certi
ficat
ion
s’él
evai
t à 8
3,45
% d
e la
maq
uette
fina
nciè
re U
E et
83,
18 %
du
coût
tota
l de
la m
aque
tte
finan
cièr
e. P
our l
’obj
ectif
« c
onve
rgen
ce »
, il s
’éle
vait
à 69
,61
% d
e la
maq
uette
fina
nciè
re U
E et
68,
36 %
du
coût
tota
l de
la m
aque
tte.
Par a
illeu
rs, a
fin d
’ant
icip
er la
pér
iode
de
clôt
ure,
tout
es le
s aut
orité
s de
gest
ion
des P
O F
EDER
200
7-20
13 o
nt m
is e
n œ
uvre
, dès
la fi
n 20
14 e
t tou
t au
long
de
l’ann
ée 2
015,
des
pla
ns d
’act
ion
dest
inés
à s’
assu
rer q
ue l’
inté
gral
ité d
es fo
nds
euro
péen
s mis
à la
dis
posi
tion
des r
égio
ns se
ra u
tilis
ée.
Pour
le P
O F
SE C
RE,
au
31.1
2.20
14, l
e p
ourc
enta
ge d
es c
rédi
ts F
SE d
écla
ré d
ans u
n ap
pel d
e fo
nds à
la C
omm
issi
on
euro
péen
ne s’
élev
ait à
74,
5% d
u pr
ogra
mm
e, le
taux
de
certi
ficat
ion
des c
rédi
ts F
SE à
cet
te d
ate
est d
e 77
,4%
.Pou
r le
FSE
des P
O C
onve
rgen
ce, l
e ta
ux d
e dé
clar
atio
n de
s cré
dits
FSE
s’él
evai
t à c
ette
dat
e à
78,6
% e
t le
taux
de
certi
ficat
ion
à 79
,35%
.
14
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Not
ed
Gre
ece:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Pa
rt of
the
actio
ns h
as b
een
com
plet
ed.
Hun
gary
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fact
ual f
indi
ng, w
e ha
ve n
o co
mm
ent t
o m
ake.
Ir
elan
d:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Irel
and’
s abs
orpt
ion
leve
l is c
urre
ntly
90%
(the
cur
rent
EU
28 a
vera
ge is
87.
9%),
and
is o
n tra
ck to
mak
e fin
al d
raw
dow
n an
d en
ter t
he c
losu
re p
roce
ss. T
he sc
atte
r cha
rt be
side
is m
isle
adin
g as
it g
ives
the
com
mitm
ents
and
pay
men
ts in
bill
ions
of
eur
os –
Irel
and
has a
com
para
tivel
y sm
all E
SIF
com
mitm
ent,
so a
ppea
rs n
eglig
ible
on
the
grap
h.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 5 D
ecem
ber 2
014
To p
reve
nt th
e ris
k of
losi
ng E
U fu
nd fi
nanc
ing
in 2
014
the
proj
ects
con
cern
ed w
ere
trans
ferr
ed fr
om th
e op
erat
iona
l pr
ogra
mm
e In
fras
truct
ure
and
Serv
ices
to th
e op
erat
iona
l pro
gram
me
Entre
pren
eurs
hip
and
Inno
vatio
ns. T
hese
mea
sure
s w
ere
coor
dina
ted
and
on 5
Dec
embe
r 201
4 th
ey w
ere
endo
rsed
by
the
Euro
pean
Com
mis
sion
(Com
mis
sion
lette
r A
res(
2014
)407
9662
of 5
Dec
embe
r 201
4). L
atvi
a is
abo
ve a
vera
ge a
mon
g th
e EU
-28
in te
rms o
f atta
inin
g fin
anci
al
targ
ets.
Sinc
e th
e pr
ojec
t tra
nsfe
r in
2014
ther
e ar
e no
long
er a
ny in
dica
tions
that
EU
fund
fina
ncin
g w
ill n
ot b
e us
ed in
fu
ll.
Lith
uani
a: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Th
e re
port
of th
e Eu
rope
an C
ourt
of A
udito
rs (‘
the
Cou
rt’) d
epic
ts L
ithua
nia
as a
Mem
ber S
tate
mak
ing
best
use
of t
he
fund
s of t
he E
urop
ean
Uni
on (‘
the
EU’)
stru
ctur
al a
nd in
vest
men
t fun
ds fo
r 200
7-20
13.
In im
plem
entin
g th
e op
erat
iona
l pro
gram
mes
for t
he 2
007-
2013
fina
ncin
g pe
riod
(the
Ope
ratio
nal P
rogr
amm
e fo
r Ec
onom
ic G
row
th a
ppro
ved
by C
omm
issi
on D
ecis
ion
No
C(2
007)
3740
of 3
0 Ju
ly 2
007
as la
st a
men
ded
by C
omm
issi
on
Dec
isio
n N
o C
(201
4)36
43 o
f 2 Ju
ne 2
014,
the
Ope
ratio
nal P
rogr
amm
e fo
r the
Pro
mot
ion
of C
ohes
ion
appr
oved
by
Com
mis
sion
Dec
isio
n N
o C
(200
7)37
38 o
f 30
June
200
7 as
last
am
ende
d by
Com
mis
sion
Dec
isio
n N
o C
(201
4)34
76 o
f 26
May
201
4, th
e O
pera
tiona
l Pro
gram
me
for t
he D
evel
opm
ent o
f Hum
an R
esou
rces
app
rove
d by
Com
mis
sion
Dec
isio
n
15
No
C(2
007)
4475
of 2
4 Se
ptem
ber 2
007
as la
st a
men
ded
by C
omm
issi
on D
ecis
ion
No
C(2
013)
6262
of 2
6 Se
ptem
ber
2013
and
the
Ope
ratio
nal P
rogr
amm
e fo
r Tec
hnic
al A
ssis
tanc
e ap
prov
ed b
y C
omm
issi
on D
ecis
ion
No
C(2
007)
6717
of
18 D
ecem
ber 2
007
as la
st a
men
ded
by C
omm
issi
on D
ecis
ion
No
C(2
013)
6269
of 1
Oct
ober
201
3), L
ithua
nia
has u
sed
abou
t EU
R 6
.6 b
illio
n (9
8% o
f the
EU
fund
s allo
cate
d). T
he re
mai
ning
shar
e to
be
used
by
31 D
ecem
ber 2
015
is a
bout
2%
of t
he E
U fu
nds a
lloca
ted.
Th
e hi
gh a
bsor
ptio
n ra
te o
f EU
stru
ctur
al fu
nds i
n Li
thua
nia
is a
resu
lt of
con
tinuo
us m
onito
ring
of th
e us
e of
fund
s, re
spon
sibl
e pl
anni
ng o
f fun
ds in
line
with
the
coun
try’s
nee
ds a
nd m
onito
ring
of h
igh-
risk
proj
ects
co-
finan
ced
by th
e EU
fu
nds (
‘pro
ject
s’).
Lux
embo
urg:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: En
lign
e av
ec la
pla
nific
atio
n
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: 31/
03/2
017
The
proc
edur
es p
rovi
ded
for —
such
as a
uditi
ng, c
ertif
icat
ion,
clo
sure
wor
k, e
tc.,
— a
re c
urre
ntly
ong
oing
in
rela
tion
to p
aym
ents
that
hav
e al
read
y be
en m
ade
and
even
tual
ly th
ose
that
are
exp
ecte
d to
be
proc
esse
d by
the
end
of D
ecem
ber 2
015.
N
ethe
rlan
ds:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: N
o re
mar
ks c
once
rnin
g th
e N
ethe
rland
s Po
land
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Not
e do
es n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Rom
ania
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
MEF
-MA
SO
P H
RD
: int
ents
to st
op th
e N
EETs
phe
nom
enon
in E
urop
e, a
nd D
G H
CP
exam
ines
the
use
of re
troac
tive
finan
cial
ass
ista
nce
in o
rder
to m
axim
ise
the
perf
orm
ance
of S
OPH
RD
200
7-20
13 (P
A 2
and
PA
5) i
n th
is p
riorit
y se
gmen
t on
the
Euro
pean
age
nda
for 2
020.
Slov
akia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Act
ion
to d
raw
on
EU re
sour
ces i
s tak
en in
col
labo
ratio
n w
ith a
Com
mis
sion
wor
king
par
ty e
stab
lishe
d in
201
4. T
he
16
resu
lts o
f the
act
ion
are
perio
dica
lly m
onito
red
at jo
int m
eetin
gs b
etw
een
Slov
akia
and
the
Com
mis
sion
. Sl
oven
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Sp
ain:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 12
Oct
ober
201
5 EF
F an
d FI
FG: R
epro
gram
min
g of
the
finan
cial
pla
n, a
ppro
ved
by C
omm
issi
on D
ecis
ion
of 1
2 O
ctob
er 2
015.
Sw
eden
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
gra
ph sh
ows a
bsor
ptio
n ra
tes f
or E
U c
ount
ries.
G
raph
2.5
. O
utst
andi
ng c
omm
itmen
ts o
f ES
I fun
ds
Aus
tria
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Bel
gium
:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cro
atia
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cyp
rus:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Th
e m
anag
ing
auth
ority
(DG
EPC
D) i
s cur
rent
ly p
repa
ring
a m
anag
emen
t and
con
trol s
yste
m fo
r the
inte
grat
ed
info
rmat
ion
syst
em, a
nd a
lso
prep
arin
g to
ass
ign
resp
onsi
bilit
ies t
o co
mpe
tent
bod
ies t
o en
able
the
incl
usio
n of
pr
ojec
ts a
nd th
e ce
rtific
atio
n of
exp
endi
ture
with
in th
e fr
amew
ork
of th
e pr
ogra
mm
es c
o-fin
ance
d by
the
fund
s:
ERD
F, C
F, E
MFF
and
ESF
by
the
dead
line
for u
nder
taki
ng th
e co
mm
itmen
ts fo
r 201
4 la
id d
own
in th
e re
leva
nt re
gula
tions
(31
Dec
embe
r 201
7).
Cze
ch R
epub
lic: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Se
vera
l act
ions
hav
e be
en ta
ken,
som
e of
whi
ch re
mai
n on
goin
g, w
hile
oth
ers h
ave
com
e to
an
end
(e.g
. pro
ject
pha
sing
be
twee
n th
e pr
ogra
mm
ing
perio
ds 2
007-
2013
and
201
4-20
20, p
rogr
amm
e re
visi
ons,
the
laun
ch o
f new
cal
ls, p
roje
ct
impl
emen
tatio
n ex
tens
ions
, mor
e ex
tens
ive
com
mun
icat
ion
with
gra
ntee
s, en
hanc
ed ri
sk m
anag
emen
t).
17
Den
mar
k:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Req
uest
s for
pay
men
t fro
m th
e R
egio
nal D
evel
opm
ent F
und
and
Soci
al F
und
that
exc
eed
the
95 %
lim
it, se
e A
rticl
e 79
of C
ounc
il R
egul
atio
n (E
C) N
o 10
83/2
006
for t
he 2
007–
2013
pro
gram
min
g pe
riod,
hav
e be
en
subm
itted
to th
e C
omm
issi
on. W
ith re
gard
to th
e ut
ilisa
tion
rate
for E
AFR
D a
nd E
FF, t
he w
eigh
ted
tota
l for
th
e tw
o fu
nds i
s exp
ecte
d to
be
97 %
by
the
end
of th
e ye
ar.
Est
onia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Finl
and:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Fr
ance
: ac
tion
take
n: Y
ES; a
ctio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: C
lôtu
re d
es p
rogr
amm
es 2
007-
2013
Le
mon
tant
des
eng
agem
ents
rest
ant à
liqu
ider
au
titre
du
FED
ER, a
u 31
déc
embr
e 20
14, e
st sa
tisfa
isan
t. G
erm
any:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: A
s mat
ters
stan
d, it
seem
s lik
ely
that
ther
e w
ill b
e al
mos
t no
unut
ilise
d am
ount
s fro
m th
e ER
DF
in th
e 20
07-
2013
pro
gram
min
g pe
riod.
Pay
men
ts st
ill to
be
calle
d w
ill b
e re
ques
ted
by m
eans
of p
aym
ent c
laim
s to
be
mad
e in
the
year
s 201
5 an
d 20
16 a
nd w
ith th
e fin
al c
laim
for p
aym
ent.
Gre
ece:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: H
unga
ry:a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Fa
ctua
l fin
ding
, we
have
no
com
men
t to
mak
e.
Irel
and:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: ES
IF su
ppor
t as a
who
le m
akes
a sm
all p
ortio
n of
Irel
and’
s gov
ernm
ent e
xpen
ditu
re, s
o th
e ou
tsta
ndin
g co
mm
itmen
ts
mak
e up
a v
ery
smal
l pro
porti
on o
f gov
ernm
ent e
xpen
ditu
re. I
n te
rms o
f dra
win
g do
wn
our o
utst
andi
ng c
omm
itmen
ts,
Irel
and
does
not
fore
see
any
issu
es im
pact
ing
clos
ure
of o
ur E
RD
F an
d ES
F pr
ogra
mm
es fo
r 200
7-20
13.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 5 D
ecem
ber 2
014
See
expl
anat
ion
prov
ided
und
er o
bser
vatio
n 1
Lith
uani
a: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
18
Lux
embo
urg:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: En
lign
e av
ec la
pla
nific
atio
n
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: 31/
12/2
015
The
outs
tand
ing
com
mitm
ents
hav
e be
en p
rogr
essi
vely
dec
reas
ing,
mea
ning
that
that
the
perc
enta
ge th
ereo
f re
lativ
e to
gen
eral
Gov
ernm
ent e
xpen
ditu
re h
as b
een
stea
dily
falli
ng.
Net
herl
ands
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
A u
sefu
l tab
le, b
ut th
e C
ourt
shou
ld d
efin
e th
e de
nom
inat
or ‘t
otal
gov
ernm
ent e
xpen
ditu
re’ —
doe
s it i
nclu
de o
r exc
lude
pe
nsio
ns, d
oes i
t fol
low
the
defin
ition
s use
d in
the
EMU
legi
slat
ion?
The
se th
ings
are
not
cur
rent
ly c
lear
. Po
land
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Not
e do
es n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Rom
ania
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
MEF
: Mea
sure
s tak
en in
ord
er to
incr
ease
the
abso
rptio
n of
EU
fund
s rel
ated
to fi
nanc
ial y
ear 2
007-
2013
:
- Ens
urin
g th
e fu
nds n
eces
sary
to th
e m
anag
emen
t aut
horit
ies f
or th
e pa
ymen
ts to
ben
efic
iarie
s, gi
ven
the
gap
betw
een
expe
nditu
re st
atem
ent/c
laim
to th
e EC
and
the
rece
ipts
;
-Ide
ntifi
catio
n an
d pr
omot
ion
of re
trosp
ectiv
e pr
ojec
ts, i
.e. p
roje
cts i
nitia
lly fi
nanc
ed fr
om n
atio
nal s
ourc
es o
r oth
er
sour
ces (
incl
udin
g IF
Is),
whi
ch a
re to
be
settl
ed fr
om E
U fu
nds,
by th
eir a
ppro
val u
nder
Env
ironm
ent S
ecto
ral
Ope
ratio
nal P
rogr
amm
e 20
07-2
013
and
Tran
spor
t Ope
ratio
nal P
rogr
amm
e 20
07-2
013
in o
rder
to fu
lly a
ttrac
t the
Eu
rope
an fu
nds a
vaila
ble.
-Red
ucin
g th
e de
adlin
e fr
om 4
5 w
orki
ng d
ays t
o 20
wor
king
day
s to
notif
y th
e be
nefic
iary
of t
he p
aym
ent f
or th
e ex
pend
iture
aut
horis
ed in
the
refu
nd a
pplic
atio
n or
, in
the
case
of d
irect
pay
men
ts, t
o no
tify
the
bene
ficia
ry o
f aut
horis
ing
the
expe
nditu
re in
the
refu
nd a
pplic
atio
n.
-Est
ablis
hing
a m
echa
nism
for d
irect
settl
emen
t of t
he a
pplic
atio
ns fo
r pay
men
t to
loca
l ben
efic
iarie
s fai
ling
to se
ttle
invo
ices
for g
oods
/ser
vice
s/w
orks
rece
ived
, acc
epte
d fo
r pay
men
t, in
ord
er to
ens
ure
the
finan
cial
flow
to e
nabl
e tim
ely
impl
emen
tatio
n of
pro
ject
s.
19
-Ext
ensi
on o
f the
app
licab
ility
of t
he se
ttlem
ent m
echa
nism
for t
he p
aym
ent c
laim
to a
ll ca
tego
ries o
f ben
efic
iarie
s of
proj
ects
fina
nced
from
Eur
opea
n gr
ants
, inc
ludi
ng p
rivat
e be
nefic
iarie
s, fa
iling
to se
ttle
invo
ices
for
good
s/se
rvic
es/w
orks
rece
ived
and
acc
epte
d fo
r pay
men
t;
-Tra
inin
g m
easu
res a
nd in
crea
sing
the
adm
inis
trativ
e ca
paci
ty o
f ben
efic
iarie
s in
acce
ssin
g Eu
rope
an fu
nds;
- Set
ting
the
perc
enta
ge o
f add
ition
al c
ontra
ctin
g at
ope
ratio
nal p
rogr
amm
e le
vel a
nd n
ot o
nly
at p
riorit
y ax
is le
vel
- Ins
truct
ions
/ord
ers w
ith im
pact
on
the
impl
emen
tatio
n of
pro
ject
s fin
ance
d fr
om E
urop
ean
fund
s.
With
rega
rd to
the
cohe
sion
pol
icy
for t
he p
erio
d 20
14-2
020,
all
oper
atio
nal p
rogr
amm
es a
re c
urre
ntly
ado
pted
by
the
Euro
pean
Com
mis
sion
and
the
man
agin
g au
thor
ities
hav
e st
arte
d th
eir i
mpl
emen
tatio
n (p
repa
ratio
n of
app
lican
t’s
guid
es/la
unch
ing
calls
for p
roje
cts)
.
Slov
akia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Act
ion
to d
raw
on
EU re
sour
ces i
s tak
en in
col
labo
ratio
n w
ith a
Com
mis
sion
wor
king
par
ty e
stab
lishe
d in
201
4. T
he
resu
lts o
f the
act
ion
are
perio
dica
lly m
onito
red
at jo
int m
eetin
gs b
etw
een
Slov
akia
and
the
Com
mis
sion
. Sl
oven
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Sp
ain:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 12
Oct
ober
201
5 EF
F an
d FI
FG: R
epro
gram
min
g of
the
finan
cial
pla
n, a
ppro
ved
by C
omm
issi
on D
ecis
ion
of 1
2 O
ctob
er 2
015.
Sw
eden
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
gra
ph sh
ows t
he le
vel o
f out
stan
ding
EU
com
mitm
ents
as a
per
cent
age
of d
omes
tic g
over
nmen
t spe
ndin
g.
20
CH
APT
ER
3 –
Get
ting
resu
lts fr
om th
e E
U b
udge
t
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
3.27
.M
onito
ring
and
repo
rting
on
Euro
pe 2
020
Lux
embo
urg:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
3.38
.H
ow E
urop
e 20
20 o
bjec
tives
ar
e re
flect
ed in
MS
partn
ersh
ip a
gree
men
ts a
nd
prog
ram
mes
Fran
ce:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: G
erm
any:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Fo
r inf
orm
atio
n on
ly; n
o re
ply
requ
ired.
L
atvi
a:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 1
1 N
ovem
ber 2
014
The
oper
atio
nal p
rogr
amm
e G
row
th a
nd E
mpl
oym
ent w
as d
evel
oped
and
coo
rdin
ated
with
the
Euro
pean
C
omm
issi
on. T
he C
omm
issi
on a
ppro
ved
the
prog
ram
me
on 1
1 N
ovem
ber 2
014.
Po
land
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Pola
nd to
ok st
eps t
o en
sure
the
coor
dina
tion
of a
ll 5
EU F
unds
(ESI
Fun
ds) i
n th
e pr
ogra
mm
ing
phas
e. In
ac
cord
ance
with
the
inte
grat
ed a
ppro
ach
prin
cipl
e, th
e Pa
rtner
ship
Agr
eem
ent s
ets o
ut a
n in
vest
men
t stra
tegy
ba
sed
on th
ree
EU p
olic
ies:
coh
esio
n po
licy,
the
com
mon
agr
icul
tura
l pol
icy
(CA
P) a
nd th
e co
mm
on fi
sher
ies
polic
y (C
FP).
All
prog
ram
mes
fund
ed u
nder
thes
e po
licie
s mus
t be
com
patib
le w
ith th
e Pa
rtner
ship
A
gree
men
t, as
em
phas
ised
in n
atio
nal l
aw (A
rticl
e 14
h of
the
Prin
cipl
es o
f Dev
elop
men
t Pol
icy
Act
of 6
D
ecem
ber 2
006,
as a
men
ded)
. The
Min
iste
r for
Reg
iona
l Dev
elop
men
t coo
rdin
ates
the
prep
arat
ion
of
prog
ram
mes
for t
he p
urpo
se o
f im
plem
entin
g th
e Pa
rtner
ship
Agr
eem
ent (
Arti
cle
14g
of th
e A
ct).
Are
as o
f stra
tegi
c co
ordi
natio
n id
entif
ied
by th
e Pa
rtner
ship
Agr
eem
ent i
nclu
de m
onito
ring
the
cohe
sion
of
actio
ns w
here
by th
e va
rious
pol
icie
s cov
ered
by
the
Agr
eem
ent a
re im
plem
ente
d. T
he M
inis
ter f
or R
egio
nal
Dev
elop
men
t and
the
Min
iste
r for
Rur
al D
evel
opm
ent a
nd F
ishe
ries c
oope
rate
with
in th
e Pa
rtner
ship
A
gree
men
t Com
mitt
ee, w
hich
was
set u
p by
nat
iona
l law
(Arti
cle
14l o
f the
Act
) as t
he P
resi
dent
and
Vic
e-Pr
esid
ent o
f the
Com
mitt
ee re
spec
tivel
y.
21
How
ever
, Pol
and
sees
the
need
for f
urth
er h
arm
onis
atio
n of
the
rule
s gov
erni
ng th
e im
plem
enta
tion
of
cohe
sion
pol
icy,
CA
P an
d C
FP fu
nds,
beca
use
the
spec
ific
natu
re o
f mea
sure
s und
er in
divi
dual
fund
s mak
es it
m
uch
mor
e di
ffic
ult t
o ta
ke c
ompl
emen
tary
and
inte
grat
ed a
ctio
ns.
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
3.46
.D
efin
ed o
pera
tiona
l ob
ject
ives
in p
artn
ersh
ip
agre
emen
ts
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
requ
este
d in
form
atio
n is
alre
ady
held
by
the
Com
mis
sion
, as i
s ev
iden
t fro
m th
e re
spon
se to
poi
nt 3
.60.
3.48
.D
efin
ed o
pera
tiona
l ob
ject
ives
in p
artn
ersh
ip
agre
emen
ts
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 11
Nov
embe
r 201
4 W
e w
ould
poi
nt o
ut th
at a
chie
ving
the
prin
cipl
e ta
rget
s is d
epen
dent
on
a nu
mbe
r of f
acto
rs w
hich
are
influ
ence
d bo
th b
y C
ohes
ion
Polic
y fin
anci
ng a
nd n
atio
nal p
olic
ies.
Bea
ring
in m
ind
the
resu
lts-o
rient
ated
app
roac
h an
d th
e de
scrip
tion
of
the
notio
n of
inte
rven
tion
logi
c w
hich
the
Euro
pean
Com
mis
sion
has
inco
rpor
ated
in it
s mon
itorin
g an
d ev
alua
tion
guid
elin
es, t
he sp
ecifi
c su
ppor
t tar
gets
in th
e op
erat
iona
l pro
gram
me
are
form
ulat
ed so
as t
o pr
ovid
e a
mor
e ac
cura
te
repr
esen
tatio
n of
the
subs
tanc
e of
the
inte
rven
tion
and
the
desi
red
chan
ges.
For e
xam
ple,
one
of L
atvi
a's n
atio
nal
obje
ctiv
es a
s set
out
in th
e pa
rtner
ship
agr
eem
ent i
s inv
estm
ent i
n R
&D
at a
rate
of 1
.5 %
GD
P. A
ttain
ing
this
obj
ectiv
e in
volv
es a
num
ber o
f ele
men
ts w
hich
are
def
ined
at o
pera
tiona
l pro
gram
me
leve
l and
als
o in
the
partn
ersh
ip a
gree
men
t as
spec
ific
issu
es re
quiri
ng a
ctio
n, a
nd a
cer
tain
am
ount
of f
inan
cing
is e
arm
arke
d to
add
ress
thes
e is
sues
(e.g
. for
at
tract
ing
hum
an re
sour
ces t
o sc
ienc
e, p
rivat
e se
ctor
invo
lvem
ent i
n R
&D
, etc
.). T
here
fore
, in
certa
in c
ases
a si
tuat
ion
may
aris
e w
here
indi
vidu
al sp
ecifi
c su
ppor
t obj
ectiv
es a
ppea
r to
have
an
indu
ced
impa
ct o
n th
e ov
eral
l nat
iona
l ob
ject
ive,
but
they
are
in fa
ct a
key
com
pone
nt o
f the
bro
ader
pol
icy
fram
ewor
k.
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
natio
nal a
utho
ritie
s do
not a
gree
with
the
obse
rvat
ion.
Po
rtuga
l 202
0 pr
ogra
mm
ing
refle
cts a
step
-by-
step
def
initi
on fr
om th
e m
acro
-obj
ectiv
es se
t out
in th
e N
atio
nal
Ref
orm
Pro
gram
me
for P
ortu
gal w
hich
def
ines
the
coun
try's
targ
ets s
o as
to m
eet t
he a
ims o
f the
EU
202
0 st
rate
gy.
22
As a
n ex
ampl
e, it
shou
ld b
e no
ted
that
the
rela
tion
betw
een
resu
lt in
dica
tors
for t
he H
uman
Cap
ital O
pera
tiona
l Pr
ogra
mm
e (H
CO
P) a
nd th
e in
dica
tor ‘
educ
atio
n an
d tra
inin
g dr
opou
t rat
e’ in
the
Euro
pa 2
020
stra
tegy
is a
s fo
llow
s: T
he e
duca
tion
and
train
ing
drop
out r
ate
indi
cato
r, as
can
be
seen
in E
E202
0, is
a E
uros
tat i
ndic
ator
. In
form
atio
n fo
r cal
cula
ting
the
indi
cato
r is c
olle
cted
by
natio
nal s
tatis
tical
bod
ies t
hrou
gh th
e Eu
rope
an L
abou
r Fo
rce
Surv
ey. T
he in
dica
tor r
efer
s to
pers
ons a
ged
betw
een
18 a
nd 2
4 w
ho, n
ot h
avin
g co
mpl
eted
seco
ndar
y ed
ucat
ion
(ISC
ED 3
), w
ere
not a
ttend
ing
a sc
hool
or t
rain
ing
cour
se in
the
four
wee
ks p
rior t
o th
e su
rvey
. Thi
s in
dica
tor a
llow
s the
eff
ectiv
enes
s of t
he e
duca
tiona
l sys
tem
to b
e m
easu
red
with
rega
rd to
the
med
ium
-term
pr
oduc
tion
of q
ualif
icat
ions
. How
ever
, it c
anno
t be
used
as a
n in
dica
tor f
or im
med
iate
resu
lts fo
r edu
catio
nal
polic
y m
easu
res f
or th
e ed
ucat
ion
and
train
ing
of y
oung
peo
ple
with
in th
e sc
ope
of P
ortu
gal 2
020.
Thi
s is
beca
use
the
targ
et p
ublic
for t
hese
mea
sure
s and
for t
he E
uros
tat i
ndic
ator
do
not c
oinc
ide
time
wis
e. T
he
educ
atio
n an
d tra
inin
g m
easu
res f
or y
oung
peo
ple
in P
ortu
gal 2
020,
mor
e sp
ecifi
cally
the
alte
rnat
ives
pro
vide
d by
the
educ
atio
n sy
stem
(voc
atio
nal a
nd p
rofe
ssio
nal t
rain
ing)
are
aim
ed a
t you
ng p
eopl
e up
to 1
8 ye
ars o
ld
(min
imum
age
at w
hich
you
ng p
eopl
e m
ay le
ave
the
educ
atio
nal s
yste
m).
How
ever
, the
targ
et p
ublic
for t
he
Euro
stat
indi
cato
r are
you
ng p
eopl
e be
twee
n 18
and
24
year
s of a
ge. T
his m
eans
that
the
indi
cato
r cal
cula
ted
for 2
014
refle
cts t
he re
sults
of t
he sy
stem
bet
wee
n 20
08 a
nd 2
014
(per
iod
whi
ch c
over
s tha
t age
gro
up in
the
educ
atio
nal s
yste
m).
Ther
efor
e, o
nly
in 2
020
will
the
indi
cato
r ful
ly re
flect
the
inve
stm
ent e
ffor
t in
the
2014
-20
20 p
rogr
amm
ing
perio
d.
3.
59.
Wea
k fo
cus o
n re
sults
in
parti
cula
r in
the
partn
ersh
ip
agre
emen
ts
Fran
ce:a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: Le
cho
ix a
été
fait
en F
ranc
e de
ne
pas i
dent
ifier
d’in
dica
teur
s de
résu
ltat d
ans l
’acc
ord
de P
arte
naria
t mai
s de
défin
ir de
s ten
danc
es d
es ré
sulta
ts e
scom
ptés
con
form
émen
t à l’
artic
le 1
5 du
règl
emen
t cad
re. C
e ch
oix
a ét
é ef
fect
ué e
n ac
cord
ave
c le
s ser
vice
s de
la C
omm
issi
on e
urop
éenn
e. D
ès lo
rs le
s cha
ngem
ents
esc
ompt
és so
nt le
fr
uit d
’une
nég
ocia
tion
pour
cha
que
prog
ram
me
entre
la C
omm
issi
on e
t cha
que
auto
rité
de g
estio
n qu
i a é
tabl
i se
s rés
ulta
ts e
scom
ptés
par
act
ion
ains
i que
les v
aleu
rs in
term
édia
ires d
ans s
on p
rogr
amm
e qu
i a é
té n
égoc
ié
aprè
s l’a
dopt
ion
de l’
acco
rd d
e pa
rtena
riat.
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
requ
este
d in
form
atio
n is
alre
ady
held
by
the
Com
mis
sion
, as i
s ev
iden
t fro
m th
e re
spon
se to
poi
nt 3
.60.
23
Lat
via:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 1
1 N
ovem
ber 2
014
The
Gui
delin
es o
n th
e C
onte
nt o
f the
Par
tner
ship
Agr
eem
ent
(http
://ec
.eur
opa.
eu/re
gion
al_p
olic
y/so
urce
s/do
cgen
er/in
form
at/2
014/
pa_g
uide
lines
) did
not
stat
e th
at o
nly
quan
tifie
d sp
ecifi
c ta
rget
s sho
uld
be in
dica
ted.
W
hen
the
Partn
ersh
ip A
gree
men
t was
bei
ng d
rafte
d, d
etai
ls h
ad n
ot y
et b
een
wor
ked
out o
f how
fina
ncin
g w
ould
be
dist
ribut
ed a
mon
g sp
ecifi
c su
ppor
t obj
ectiv
es, a
s lai
d do
wn
in th
e op
erat
iona
l pro
gram
me.
It w
as
ther
efor
e no
t pos
sibl
e in
all
case
s to
spec
ify q
uant
ified
targ
ets i
n th
e Pa
rtner
ship
agr
eem
ent.
We
wou
ld p
oint
ou
t tha
t in
the
oper
atio
nal p
rogr
amm
es, c
oncr
ete
targ
et in
dica
tors
with
pla
nned
targ
et v
alue
s hav
e be
en
indi
cate
d fo
r all
spec
ific
supp
ort o
bjec
tives
, and
in m
any
case
s Lat
via
has i
ncre
ased
thes
e va
lues
to ta
ke
acco
unt o
f the
pro
posa
ls a
nd o
bjec
tions
set o
ut in
the
ex a
nte
eval
uatio
n an
d by
the
Euro
pean
Com
mis
sion
. For
ex
ampl
e, d
urin
g th
e co
ordi
natio
n pr
oces
s the
vol
ume
of fi
nanc
ing
for t
hem
atic
targ
et 1
was
sign
ifica
ntly
in
crea
sed.
W
ith re
gard
to ta
rget
s for
whi
ch q
uant
ified
am
ount
s are
giv
en in
the
Partn
ersh
ip A
gree
men
t, th
ese
have
bee
n de
term
ined
in a
ccor
danc
e w
ith E
urop
e 20
20 st
rate
gy ta
rget
s whi
ch w
ere
prev
ious
ly a
gree
d w
ith th
e co
mpe
tent
EU
inst
itutio
ns. I
t is u
ncle
ar w
hat c
riter
ia th
e C
ourt
of A
udito
rs h
as u
sed
in fi
ndin
g th
at q
uant
ified
targ
ets a
re
wea
k.
3.60
.W
eak
focu
s on
resu
lts in
pa
rticu
lar i
n th
e pa
rtner
ship
ag
reem
ents
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
requ
este
d in
form
atio
n is
alre
ady
held
by
the
Com
mis
sion
, as i
s ev
iden
t fro
m th
e re
spon
se to
poi
nt 3
.60.
Box
3.6
Ex
ampl
es o
f ind
icat
ors,
mile
ston
es a
nd ta
rget
s use
d in
th
e pe
rfor
man
ce fr
amew
ork
Fran
ce:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: C
es in
dica
teur
s fig
uren
t dan
s la
rubr
ique
cad
re d
e pe
rfor
man
ce d
u pr
ogra
mm
e op
érat
ionn
el F
SE A
LSA
CE.
Pou
r l’i
ndic
ateu
r fin
anci
er c
elui
men
tionn
é pa
r la
Cou
r cor
resp
ond
à l’a
xe 3
du
PO e
t l’in
dica
teur
de
réal
isat
ion
à l’a
xe 1
du
mêm
e PO
. En
effe
t, le
s rés
ulta
ts e
scom
ptés
sont
insc
rits d
ans l
es p
rogr
amm
es q
ui c
orre
spon
dent
à u
n ca
dre
terr
itoria
l qui
es
t diff
éren
t sel
on le
s rég
ions
fran
çais
es.
Ger
man
y:ac
tion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
For i
nfor
mat
ion
only
; Sax
ony-
Anh
alt i
s mer
ely
cite
d as
an
exam
ple
and
is n
ot b
eing
crit
icis
ed; n
o fu
rther
repl
y
24
requ
ired.
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 11
Nov
embe
r 201
4
Whe
n co
mpi
ling
the
oper
atio
nal p
rogr
amm
e pe
rfor
man
ce fr
amew
ork,
Lat
via
adhe
red
stric
tly to
the
Com
mis
sion
's gu
idan
ce o
n dr
aftin
g th
e pe
rfor
man
ce fr
amew
ork:
ht
tp://
ec.e
urop
a.eu
/regi
onal
_pol
icy/
sour
ces/
docg
ener
/eva
luat
ion/
pdf/g
uida
nce_
perf
orm
ance
_fra
mew
ork.
pdf.
We
wou
ld p
oint
out
that
the
unit
of m
easu
rem
ent f
or fi
nanc
ial i
ndic
ator
s (or
inve
stm
ent i
ndic
ator
s as t
hey
are
refe
rred
to in
the
com
men
tary
) is c
ertif
ied
expe
nditu
re in
eur
os, a
nd it
is th
eref
ore
logi
cal t
hat t
hese
figu
res a
re
esse
ntia
lly e
qual
. It i
s als
o lo
gica
l tha
t the
val
ue o
f fin
anci
al in
dica
tor t
arge
ts fo
r 202
3 co
inci
des 1
00 %
with
th
e am
ount
s gra
nted
to a
giv
en fu
nd u
nder
a sp
ecifi
c pr
iorit
y ax
is, s
ince
Lat
via,
in c
omm
on w
ith o
ther
Mem
ber
Stat
es, p
lans
to m
ake
full
use
of th
e C
ohes
ion
Polic
y fin
anci
ng it
is g
rant
ed.
25
CH
APT
ER
4 –
Rev
enue
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
4.4.
Aud
it sc
ope
and
appr
oach
for
the
TOR
acc
ount
ing
syst
ems
Aus
tria
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
No
obse
rvat
ions
Uni
ted
Kin
gdom
: act
ion
take
n: n
/a ;
actio
n co
mpl
eted
: n/a
; C
ompl
etio
n da
te: n
/a
n/a
– th
is se
ctio
n de
scrib
es th
e EC
A a
udit
scop
e an
d ap
proa
ch.
4.8.
Res
erva
tions
add
rese
d B
ulga
ria:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 22
Sept
embe
r 201
5 N
atio
nal S
tatis
tical
Inst
itute
(NSI
): O
n th
e ba
sis o
f Eur
osta
t met
hodo
logy
and
ver
ifica
tion
mis
sion
s and
thei
r fin
ding
s with
follo
w-u
p re
com
men
datio
ns a
nd re
serv
atio
ns o
n th
e da
ta to
be
deve
lope
d an
d im
plem
ente
d by
Se
ptem
ber 2
015,
the
NSI
dev
elop
ed a
nd im
plem
ente
d th
e of
ficia
l res
erva
tions
in th
e da
ta. T
he re
serv
atio
ns a
nd
reco
mm
enda
tions
from
the
findi
ngs w
hich
wer
e im
plem
ente
d re
fer t
o: A
dditi
onal
adj
ustm
ents
for i
llega
l ac
tiviti
es: d
rugs
and
pro
stitu
tion;
FIS
IM; P
IM m
etho
d; R
evie
w o
f the
stra
tific
atio
n m
etho
d fo
r cal
cula
ting
impu
ted
rent
in th
e pa
rt co
ncer
ning
the
calc
ulat
ion
of in
term
edia
te c
onsu
mpt
ion
for r
epai
rs b
y ow
ners
; Pr
oper
ty in
com
e to
and
from
the
Res
t of t
he W
orld
; Cov
erag
e of
orig
inal
s, lit
erat
ure
and
ente
rtain
men
t wor
ks,
mus
ic w
orks
and
orig
inal
s; V
AT
frau
d; Im
plem
enta
tion
of th
e va
luat
ion
met
hodo
logy
for o
wn-
prod
uced
so
ftwar
e; Im
plem
enta
tion
of th
e va
luat
ion
met
hodo
logy
for o
wn-
prod
uced
softw
are
for g
over
nmen
t, N
PIs a
nd
finan
cial
und
erta
king
s; In
-kin
d re
venu
e in
urb
an tr
ansp
ort,
Bul
garia
n N
atio
nal R
ailw
ays (
BD
Z).
Und
er A
rticl
e 2(
2) o
f Cou
ncil
Reg
ulat
ion
(EC
, Eur
atom
) No
1287
/200
3 of
15
July
200
3 on
the
harm
onis
atio
n of
gro
ss n
atio
nal i
ncom
e at
mar
ket p
rices
, by
22 S
epte
mbe
r eac
h ye
ar, M
embe
r Sta
tes m
ust p
rovi
de th
e C
omm
issi
on (E
uros
tat),
in th
e co
ntex
t of n
atio
nal a
ccou
ntin
g pr
oced
ures
, with
figu
res f
or G
NI a
nd it
s co
mpo
nent
s, an
d a
repo
rt on
the
qual
ity o
f GN
I dat
a. T
he q
uest
ionn
aire
sent
in S
epte
mbe
r 201
5 co
ntai
ns
info
rmat
ion
conc
erni
ng G
NI f
igur
es fo
r the
per
iod
2002
–201
4. In
add
ition
to th
e m
ost r
ecen
t dat
a av
aila
ble,
26
the
ques
tionn
aire
con
tain
s inf
orm
atio
n ab
out d
ata
subm
itted
by
Mem
ber S
tate
s in
the
prev
ious
yea
r. Th
e G
NI
ques
tionn
aire
is a
ccom
pani
ed b
y th
e co
rres
pond
ing
GN
I qua
lity
repo
rt, a
s an
inte
gral
par
t of i
t, w
here
Mem
ber
Stat
es a
re re
quire
d to
pro
vide
info
rmat
ion
abou
t any
cha
nges
in th
e so
urce
s and
met
hods
use
d to
com
pile
na
tiona
l acc
ount
s dat
a, c
hang
es in
est
imat
e re
visi
on p
olic
ies a
nd a
n ex
plan
atio
n. In
the
Que
stio
nnai
re a
nd G
NI
Qua
lity
Rep
ort s
ent i
n Se
ptem
ber 2
015,
the
NSI
subm
itted
info
rmat
ion
abou
t all
rese
rvat
ions
and
re
com
men
datio
ns is
sued
. A
t the
last
GN
I Com
mitt
ee m
eetin
g he
ld 2
1-22
Oct
ober
201
5, a
revi
ew o
f the
rese
rvat
ions
issu
ed fo
r inc
lusi
on
in th
e G
DP/
GN
I fig
ures
was
car
ried
out f
or e
ach
Mem
ber S
tate
. A ti
met
able
was
als
o pr
esen
ted
for c
arry
ing
out a
dditi
onal
ver
ifica
tion
mis
sion
s in
the
coun
tries
iden
tifie
d as
bei
ng m
ost a
t ris
k of
faili
ng to
mee
t the
ir co
mm
itmen
ts –
Lat
via,
Pol
and
and
Gre
ece.
Sup
plem
enta
ry q
uest
ions
wer
e se
nt to
Bul
garia
abo
ut th
e re
serv
atio
n fo
r the
PIM
met
hod.
At p
rese
nt, t
he N
SI is
wai
ting
for a
n of
ficia
l rep
ly fr
om E
uros
tat r
egar
ding
the
incl
usio
n of
all
the
rese
rvat
ions
mad
e in
the
figur
es.
Min
istry
of L
abou
r and
Soc
ial P
olic
y (M
LSP)
: Not
app
licab
le to
the
Ope
ratio
nal P
rogr
amm
e ‘H
uman
R
esou
rce
Dev
elop
men
t’ 20
07-2
013.
No
erro
rs w
ere
iden
tifie
d du
ring
the
audi
t. R
oman
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: N
SI- T
he N
SI h
as se
nt th
e ca
lcul
atio
ns to
the
Com
mis
sion
on
GN
I res
erva
tions
for t
he y
ears
200
7 to
201
3.
Uni
ted
Kin
gdom
: act
ion
take
n: n
/a ;
actio
n co
mpl
eted
: n/a
; C
ompl
etio
n da
te: n
/a
4.11
.R
evis
ions
of m
etho
ds a
nd
sour
ces d
urin
g 20
14 h
ad la
rge
impa
cts o
n G
NI f
igur
es
Cyp
rus:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 1 S
epte
mbe
r 201
5 C
ypru
s pai
d th
e in
crea
se o
f its
con
tribu
tions
due
to th
e ab
ove
in th
ree
inst
alm
ents
. The
last
inst
alm
ent w
as p
aid
in S
epte
mbe
r 201
5.
Net
herl
ands
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
It is
not
cle
ar to
the
Net
herla
nds w
hy w
e ar
e m
entio
ned
here
and
Mal
ta a
nd th
e U
K a
re n
ot.
4.13
.R
evis
ions
of m
etho
ds a
nd
sour
ces d
urin
g 20
14 h
ad la
rge
Fran
ce:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: Mai
201
5 Le
12
nove
mbr
e 20
14, c
ompt
e te
nu d
es c
orre
ctio
ns T
VA
et R
NB
au
titre
des
exe
rcic
es 1
995-
2013
par
ticul
ière
men
t él
evée
s due
s par
cer
tain
s Éta
ts m
embr
es, l
a C
omm
issi
on a
pré
sent
é un
e pr
opos
ition
de
mod
ifica
tion
du rè
glem
ent
27
impa
cts o
n G
NI f
igur
es
n°11
50/2
000
[CO
M(2
014)
704
] per
met
tant
aux
Éta
ts m
embr
es, s
ous c
erta
ines
con
ditio
ns, d
e di
ffér
er la
mis
e à
disp
ositi
on d
es m
onta
nts d
es so
ldes
TV
A e
t RN
B ju
squ’
au p
rem
ier j
our o
uvra
ble
du m
ois d
e se
ptem
bre
2015
. A
fin q
ue so
it pr
ise
en c
ompt
e la
pos
sibl
e ad
optio
n de
cet
te p
ropo
sitio
n, la
Com
mis
sion
invi
tait
les É
tats
mem
bres
so
uhai
tant
diff
érer
leur
pai
emen
ts à
com
mun
ique
r, av
ant l
e pr
emie
r jou
r ouv
rabl
e de
déc
embr
e 20
14, à
la C
omm
issi
on u
n éc
héan
cier
con
traig
nant
en
vue
de la
mis
e à
disp
ositi
on d
es m
onta
nts e
n qu
estio
n.
Par c
ourr
ier e
n da
te d
u 27
nov
embr
e 20
14, l
a Fr
ance
a n
otifi
é sa
déc
isio
n de
diff
érer
la m
ise
à di
spos
ition
des
mon
tant
s de
s sol
des T
VA
et R
NB
au
titre
des
exe
rcic
es 1
995-
2013
selo
n l’é
chéa
ncie
r sui
vant
qui
a é
té m
is e
n œ
uvre
: - p
rem
ier v
erse
men
t pou
r la
moi
tié d
e la
som
me
due
le lu
ndi 2
3 fé
vrie
r 201
5 ;
- sec
ond
vers
emen
t pou
r la
moi
tié d
e la
som
me
due
le m
ardi
26
mai
201
5.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 01/
09/1
5 Sl
oven
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 02.
02.
201
5 M
inis
try o
f Fin
ance
, Bud
get D
irect
orat
e: S
love
nia
paid
the
amou
nt d
ue u
nder
the
adju
stm
ent o
f the
Mem
ber S
tate
s’
natio
nal c
ontri
butio
ns o
n th
e ba
sis o
f VA
T re
sour
ces a
nd a
dditi
onal
reso
urce
s, am
ount
ing
to E
UR
8,0
63,9
33.3
2, o
n th
e fir
st w
orki
ng d
ay o
f Feb
ruar
y 20
15, i
.e. 0
2.02
.201
5.
Uni
ted
Kin
gdom
: act
ion
take
n: n
/a ;
actio
n co
mpl
eted
: n/a
; C
ompl
etio
n da
te: n
/a
4.17
.G
ener
al re
serv
atio
ns
Gre
ece:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: In
coop
erat
ion
with
Eur
osta
t. EL
STA
T se
nt d
ata
for t
he y
ears
200
8 an
d 20
09 to
Eur
osta
t in
Aug
ust 2
014.
It
shou
ld b
e no
ted
that
the
data
for 2
008
and
2009
and
the
supp
ortin
g do
cum
enta
tion
sent
in A
ugus
t 201
4 ar
e ba
sed
on
rese
arch
resu
lts a
nd n
ot o
n pr
elim
inar
y es
timat
es, s
ince
the
final
rese
arch
evi
denc
e w
as a
vaila
ble
and
the
requ
ired
qual
ity
chec
ks h
ad b
een
perf
orm
ed.
In N
ovem
ber 2
014,
a E
uros
tat m
issi
on v
isite
d EL
STA
T an
d th
orou
ghly
che
cked
the
evid
ence
for
2008
and
200
9 th
orou
ghly
, as w
ell a
s the
doc
umen
tatio
n fo
rwar
ded.
It is
exp
ecte
d to
pro
vide
a te
chni
cal o
pini
on o
n th
e lif
ting
of a
gen
eral
rese
rvat
ion
fo
r the
yea
rs 2
008
and
2009
. In
add
ition
, the
dat
a an
d do
cum
enta
tion
for t
he y
ears
200
2-20
09 w
ere
sent
in S
epte
mbe
r 201
5, a
ccor
ding
to th
e
28
requ
irem
ents
of t
he p
rogr
amm
e
for t
he tr
ansm
issi
on o
f the
GN
I Que
stio
nnai
re 2
015.
T
he a
sses
smen
t of E
uros
tat i
s ong
oing
, fol
low
ing
the
visi
t of D
ecem
ber 2
015.
EL
STA
T is
con
tinui
ng it
s wor
k, in
acc
orda
nce
with
Eur
osta
t's in
stru
ctio
ns, i
n or
der t
o ad
dres
s the
con
cern
s on
the
GN
I/GD
P.
4.19
.Pr
oble
ms r
elat
ing
to p
ost-
clea
ranc
e au
dits
A
ustr
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: A
n ap
prop
riate
repl
y to
the
Com
mis
sion
is b
eing
pre
pare
d.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
Span
ish
syst
em is
bas
ed o
n th
e pr
esen
ce o
f res
earc
h un
its a
t cen
tral l
evel
. The
se id
entif
y un
derta
king
s tha
t m
ay b
e ve
rifie
d by
the
regi
onal
serv
ices
, whi
ch b
ear u
ltim
ate
resp
onsi
bilit
y fo
r the
sele
ctio
n an
d m
ay in
turn
se
lect
oth
er ta
xpay
ers.
It
is ju
stifi
able
to g
ive
the
regi
onal
serv
ices
the
final
say
on th
e m
atte
r bec
ause
they
are
resp
onsi
ble
for
allo
catin
g th
e w
orkl
oad
of th
e O
ffic
e as
a w
hole
bet
wee
n its
diff
eren
t uni
ts a
nd se
rvic
es. T
hey
also
hav
e a
mor
e di
rect
and
imm
edia
te k
now
ledg
e of
the
subj
ectiv
e an
d ob
ject
ive
risk
prof
ile a
ffec
ting
oper
ator
s in
thei
r ar
ea. T
his n
ever
impl
ies t
hat h
ighe
r ris
k en
terp
rises
mig
ht b
e le
ft un
chec
ked.
Bec
ause
they
are
a c
entra
l se
rvic
e, th
e C
usto
ms a
nd E
xcis
e D
epar
tmen
t inv
estig
atio
n un
its a
re th
e of
ficia
l int
erlo
cuto
r with
EU
bod
ies
and
have
the
pow
er to
car
ry o
ut a
ctio
ns to
obt
ain
info
rmat
ion
by se
rvin
g fo
rmal
not
ices
on
any
pers
on o
r ent
ity
thro
ugho
ut S
pain
. Bec
ause
they
als
o m
onito
r con
trol a
ctiv
ities
in th
e va
rious
regi
onal
dep
artm
ents
, the
y ar
e th
e na
tiona
l aut
horit
y in
pos
sess
ion
of m
ost i
nfor
mat
ion
and
they
initi
ally
sele
ct th
e hi
ghes
t-ris
k un
derta
king
s.
Hav
ing
esta
blis
hed
this
prin
cipl
e, th
e pr
oble
m th
at th
e EC
A se
ems t
o be
rais
ing
over
the
fact
that
the
syst
em
may
mea
n th
at h
igh-
risk
unde
rtaki
ngs a
re le
ft un
chec
ked
due
to la
ck o
f res
ourc
es in
the
Off
ice
to w
hich
they
ar
e at
tach
ed w
here
as o
ther
low
er-r
isk
unde
rtaki
ngs a
re c
heck
ed b
ecau
se th
e co
mpe
tent
Off
ice
has s
uffic
ient
re
sour
ces t
o do
this
, wou
ld o
nly
aris
e if
the
sele
ctio
n of
und
erta
king
s ulti
mat
ely
carr
ied
out b
y th
e ce
ntra
l se
rvic
es w
ere
to b
e le
ft un
chec
ked
due
to la
ck o
f res
ourc
es in
the
regi
onal
serv
ices
resp
onsi
ble
for c
arry
ing
out
the
chec
ks. H
owev
er, t
he a
ctua
l situ
atio
n re
veal
s tha
t the
vas
t maj
ority
of c
ases
not
ified
by
the
cent
ral t
o th
e re
gion
al se
rvic
es a
re u
ltim
atel
y su
bjec
t to
verif
icat
ion.
Thi
s mea
ns th
at a
lthou
gh th
e ris
k id
entif
ied
by th
e EC
A
of h
ighe
r-ris
k un
derta
king
s bei
ng le
ft un
chec
ked
cann
ot b
e ru
led
out c
ompl
etel
y, p
ract
ical
exp
erie
nce
show
s th
at th
is ri
sk is
not
pre
sent
, or a
t lea
st d
oes n
ot h
ave
a si
gnifi
cant
impa
ct o
n th
e ef
ficie
ncy
of th
e co
ntro
l sy
stem
.
29
By
way
of i
llust
ratio
n, in
201
3, th
e ye
ar o
n w
hich
the
ECA
has
focu
sed
its a
udit
wor
k, a
ll th
e un
derta
king
s tha
t w
ere
the
subj
ect o
f not
ifica
tions
from
cen
tral s
ervi
ces t
o re
gion
al se
rvic
es a
ffec
ting
the
Euro
pean
Uni
on’s
fin
anci
al in
tere
sts w
ere
ultim
atel
y ch
ecke
d.
4.22
.Pr
oble
ms r
elat
ing
to th
e m
anag
emen
t of t
he B
ac
coun
ts
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
debt
s in
the
B a
ccou
nt th
at h
ave
not b
een
chal
leng
ed a
re c
onsi
dere
d fo
r the
pur
pose
of c
alcu
latin
g th
e pe
rcen
tage
refe
rred
to. W
e un
ders
tand
that
this
crit
erio
n is
not
ent
irely
acc
urat
e, b
ut g
iven
the
spec
ial
circ
umst
ance
s aris
ing
in th
e m
anag
emen
t of t
he B
acc
ount
s, se
ekin
g to
use
stat
istic
al d
ata
from
ear
lier y
ears
w
ould
als
o gi
ve ri
se to
a fi
gure
that
doe
s not
cor
resp
ond
to th
e ac
tual
situ
atio
n. W
e co
mpl
etel
y ru
le o
ut
exam
inat
ion
on a
cas
e-by
-cas
e ba
sis d
ue to
the
high
wor
kloa
d th
is w
ould
ent
ail f
or th
e Sp
anis
h ad
min
istra
tion.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
The
UK
acc
ept t
hat t
he c
urre
nt p
roce
dure
for p
repa
ring
the
B A
ccou
nt st
atem
ents
is c
ompl
ex a
nd it
s man
ual
natu
re h
as le
d to
occ
asio
nal m
ista
kes.
How
ever
, les
sons
hav
e be
en le
arnt
and
the
met
hodo
logy
and
gui
danc
e im
prov
ed a
nd st
ream
lined
as a
resu
lt.
The
CH
IEF
syst
em is
to b
e re
plac
ed a
nd th
e st
rate
gy is
to in
tegr
ate
post
cle
aran
ce fu
nctio
nalit
y in
to th
e ne
w
serv
ice,
pro
vidi
ng a
n en
d-to
-end
aud
it tra
il w
ithin
the
one
syst
em. T
he n
ew se
rvic
e is
exp
ecte
d to
be
deliv
ered
in
201
7. O
nce
the
full
syst
em is
ope
ratio
nal t
here
will
no
long
er b
e a
requ
irem
ent f
or th
e B
Acc
ount
to in
clud
e so
man
y co
mpl
ex a
nd m
anua
l pro
cess
es.
4.23
.O
pen
poin
ts m
anag
emen
t G
erm
any:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Sch
edul
ed fo
r 201
6 G
reec
e:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Port
ugal
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
The
natio
nal a
utho
ritie
s are
mak
ing
ever
y ef
fort
to c
orre
ct a
ll th
e er
rors
det
ecte
d in
the
audi
ts.
Tab
le 4
.1.
VA
T/G
NI b
alan
ces f
or 2
014
Aus
tria
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bel
gium
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Il se
mbl
e qu
e le
pou
rcen
tage
figu
rant
dan
s le
calc
ul e
st su
scep
tible
d'êt
re a
ugm
enté
.
30
Au
vu d
es d
erni
ers c
hiff
res d
u bu
dget
UE
pour
201
5 (d
erni
ers s
olde
s reç
us) o
n pe
ut c
alcu
ler c
e qu
i sui
t:
TVA
P
NB
P
NB
+ T
VA
Bud
get E
U 2
015
511.
842.
600
2.67
7.11
4.26
3 3.
188.
956.
863(
b)
sold
es
72.8
70.4
2214
7.71
5.88
6 22
0.58
6.30
8(a)
6,92
%(c
)=a/
b C
once
rnan
t la
TVA
, nou
s dev
ons e
ffec
tuer
des
pai
emen
ts su
pplé
men
taire
s car
not
re c
ompe
nsat
ion
pour
les
voitu
res a
été
aju
stée
à la
bai
sse
(c'ét
ait u
ne c
ompe
nsat
ion
néga
tive
pour
l'U
E). L
a ré
serv
e su
r cet
te
com
pens
atio
n a
été
annu
lée
(qui
d pr
o qu
o). A
pro
pos d
u PI
B, n
ous n
e po
uvon
s nou
s pro
nonc
er (l
e PI
B a
été
aj
usté
à la
hau
sse
à pl
usie
urs r
epris
es).
La B
elgi
que
n'a
pas d
eman
dé d
e re
port
l'ann
ée d
erni
ère.
Po
ur le
tabl
eau
4.1,
nou
s ne
pouv
ons q
ue c
onfir
mer
les m
onta
nts q
ui y
figu
rent
. En
ce
qui c
once
rne
les s
olde
s TV
A/R
NB
199
5 à
2013
, le
mon
tant
ver
sé à
la C
OM
s'él
ève
préc
isém
ent à
11
8.87
7.01
5,38
€.
Le m
onta
nt in
scrit
au
budg
et p
our l
e R
NB
éta
it de
3.1
36.9
80.0
00,0
0 €.
La
Cou
r se
penc
he p
rinci
pale
men
t sur
les c
hiff
res i
ndiq
ués p
ar la
Com
mis
sion
dan
s son
pro
pre
budg
et p
ar
rapp
ort a
ux so
ldes
com
mun
iqué
s fin
Nov
embr
e.
Pour
201
4, la
CO
M se
mbl
e av
oir u
tilis
é le
ur 7
e bu
dget
rect
ifica
tif d
e ce
tte a
nnée
. C
es c
hiff
res n
e se
mbl
ent p
as te
nir c
ompt
e du
raba
is b
ritan
niqu
e.
Pour
ce
qui e
st d
es d
ouan
es b
elge
s YE
AR
R
EPO
RT
NO
CO
UN
TR
YO
PEN
POIN
TSPo
ints
clos
edbe
twee
n 2/
10/1
4an
d20
/3/1
5
Mea
sure
s ta
ken
2009
09
.0.2
B
E
3.1
20
10
10.0
.2
BE
3.
4
31
2011
11
.0.1
B
E
3.4
G
loba
lisat
ion
sub-
wor
king
gr
oup
esta
blis
hed
as p
art o
f the
N
atio
nal F
orum
and
ne
gotia
tions
ong
oing
with
bu
sine
ss re
. bes
t sol
utio
n.
Dis
cuss
ions
hav
e al
so b
egun
w
ith IB
M.
2011
11
.0.2
B
E
3.3(
3)
2013
13
.0.1
B
E
Part
1:
3.1
3.2
Pa
rt 2
:3.
1
3.
2
P
art 1
: poi
nt 3
.1.:
Del
oitte
ca
rried
out
its
audi
t in
2015
. Th
e au
dit's
find
ings
will
be
trans
ferre
d to
the
Eur
opea
n C
omm
issi
on in
ear
ly 2
016.
P
art 1
: poi
nt 3
.2.:
unde
r ex
amin
atio
n P
art 2
: The
six
-mon
thly
pr
ogre
ss re
port
on th
e P
LDA
ac
tion
plan
will
be fo
rwar
ded
this
mon
th.
2013
13
.0.2
B
E
3.1
3.2
3.3
3.
1. a
nd 3
.2. a
re s
till a
wai
ting
budg
et a
ppro
val.
3.3.
has
bee
n co
mpl
eted
and
is
rega
rded
as
such
by
the
Com
mis
sion
.
32
2014
14
.0.1
B
E
3.1
3.
23.
33.
43.
53.
6
3.7
Po
int 3
.1.:
New
pro
cedu
re
deve
lope
d by
the
Tarif
f Se
rvic
e w
ithin
the
licen
sing
fram
ewor
k.
Inst
ruct
ion/
gent
lem
en's
agre
emen
t also
alre
ady
adap
ted.
Po
int 3
.6. A
: Dep
artm
ents
w
ere
agai
n m
ade
awar
e of
th
e in
stru
ctio
n.
Poin
t 3.6
.B: C
ompl
eted
Po
int 3
.6.C
: Cas
es e
nter
ed in
O
WN
RES
and
frau
d fo
rms
com
pile
d.
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cro
atia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Cyp
rus:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: C
zech
Rep
ublic
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Irre
leva
nt –
ther
e is
no
erro
r inv
olve
d.
Den
mar
k:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
tabl
e ap
pear
s to
pres
ent f
actu
al c
ircum
stan
ces a
nd it
is th
eref
ore
not r
elev
ant t
o co
mm
ent o
n w
heth
er
actio
n ha
s bee
n ta
ken
or n
ot.
Est
onia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
015
Finl
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 7 D
ecem
ber 2
015
The
amou
nt o
f the
adj
ustm
ent (
- EU
R 3
4 m
illio
n) is
cor
rect
. The
tota
l bud
get (
EUR
1 6
69 m
illio
n) is
als
o
33
corr
ect a
s con
cern
s GN
P an
d V
AT
paym
ents
, exc
ludi
ng th
e ad
just
men
ts m
ade
in D
ecem
ber 2
015
(- E
UR
34
mill
ion)
, and
the
'opt
-out
' (+
EUR
1 m
illio
n).
Fran
ce:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: bud
get f
inal
201
4 Le
sold
e TV
A e
t RN
B d
e 56
2 M
€ au
31
déce
mbr
e 20
14 in
diqu
é co
nsis
te e
n un
sold
e po
ur le
s ann
ées 1
995-
2013
de
70,4
M
€ po
ur la
ress
ourc
e TV
A e
t de
491,
9 M
€ po
ur la
ress
ourc
e R
NB
, en
fave
ur d
e la
Com
mis
sion
eur
opée
nne.
Il
corr
espo
nd à
ce
qui é
tait
indi
qué
dans
la n
ote
d’in
form
atio
n au
x Ét
ats m
embr
es d
u B
udge
t Rec
tific
atif
n°6
pour
les
sold
es d
e l’e
xerc
ice
2014
. G
erm
any:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Fo
r inf
orm
atio
n on
ly; n
o re
ply
requ
ired.
G
reec
e:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Hun
gary
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1.12
.201
4 W
e m
ade
avai
labl
e th
e fu
ll am
ount
of c
orre
ctio
n to
the
VA
T an
d G
NI b
alan
ce, w
e al
so m
ade
the
VA
T an
d G
NI-
base
d pa
ymen
t. Ir
elan
d:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1/12
/201
4
Irel
and
has p
aid
its V
AT
& G
NI b
alan
ce.
Ital
y:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
2/09
/201
4
ISTA
T co
mpl
eted
the
actio
n lin
ked
to th
e G
NI r
eser
vatio
ns (E
SA 9
5) in
Sep
tem
ber 2
014,
whe
n th
e ne
w E
SA
2010
regu
latio
n w
as a
dopt
ed.
How
ever
, as o
f 31
Dec
embe
r 201
4 th
e ni
ne re
serv
atio
ns fo
r Ita
ly h
ad n
ot b
een
lifte
d.
Lat
via:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
In 2
014
only
one
EC
A a
udit
was
car
ried
out i
n La
tvia
rela
ting
to th
e EU
fund
200
7–20
13 p
lann
ing
perio
d op
erat
iona
l pro
gram
me
3 In
fras
truct
ure
and
Serv
ices
. The
aud
it dr
ew ju
st o
ne c
oncl
usio
n, n
amel
y th
at th
e M
ajor
Pro
ject
app
licat
ion
(pur
suan
t to
Arti
cle
39 o
f Reg
ulat
ion
(EC
) No
1083
/200
6) w
as n
ot a
ppro
ved
with
in
a th
ree-
mon
th p
erio
d. T
his o
bser
vatio
n w
as n
ot a
ddre
ssed
to th
e La
tvia
n au
thor
ities
, but
to th
e Eu
rope
an
Com
mis
sion
.
34
Lith
uani
a: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: L
uxem
bour
g:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 01/
09/1
5 Se
e po
int 4
.13
Net
herl
ands
:act
ion
take
n:Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Pola
nd:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: no
te d
oes n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Rom
ania
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
UC
RB
UE-
MFP
- The
se a
mou
nts c
orre
spon
d to
thos
e ad
opte
d in
am
endi
ng b
udge
t No
7/20
14. U
CR
BU
E Sl
ovak
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 01/
12/2
014
Incl
uded
in th
e C
all f
or F
unds
, Dec
embe
r 201
4.
Slov
enia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
2. 0
2. 2
015
Min
istry
of F
inan
ce, B
udge
t Dire
ctor
ate:
Slo
veni
a pa
id th
e am
ount
due
und
er th
e ad
just
men
t of t
he M
embe
r Sta
tes’
na
tiona
l con
tribu
tions
on
the
basi
s of V
AT
reso
urce
s and
add
ition
al re
sour
ces,
amou
ntin
g to
EU
R 8
,063
,933
.32,
on
the
first
wor
king
day
of F
ebru
ary
2015
, i.e
. 02.
02.2
015.
Sp
ain:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: N
o ob
serv
atio
ns
Swed
en: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Th
is c
omm
ent d
oes n
ot re
quire
Sw
eden
to ta
ke a
ctio
n.
35
Uni
ted
Kin
gdom
: act
ion
take
n: n
/a ;
actio
n co
mpl
eted
: n/a
; C
ompl
etio
n da
te: n
/a
n/a
Tab
le 4
.2.
Mem
ber s
tate
s GN
I/GN
P re
serv
atio
ns
Aus
tria
:Re
TOR
-act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Re
GN
I- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Re
VA
T- a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
At t
he e
nd o
f 201
5, th
ere
wer
e fo
ur re
serv
atio
ns re
gard
ing
VA
T re
sour
ces f
or A
ustri
a. T
wo
from
Aus
tria
(infr
inge
men
t pro
ceed
ings
200
7/24
53 a
nd 2
010/
2055
) and
two
from
the
Com
mis
sion
(inf
ringe
men
t pr
ocee
ding
s 200
7/24
53 a
nd 2
012/
2124
). Th
ese
are
outli
ned
brie
fly in
the
tabl
e on
the
next
pag
e, w
hich
als
o gi
ves t
he y
ears
con
cern
ed.
So
urce
of t
he ta
ble:
Eur
opea
n C
omm
issi
on's
VA
T co
ntro
l rep
ort,
ref.
Are
s(20
15) 5
2476
67 -
20/1
1/20
15, l
ette
r fr
om th
e Eu
rope
an C
omm
issi
on o
f 20
Nov
embe
r 201
5.
Bel
gium
:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
1. U
ne ré
serv
e a
été
plac
ée p
our c
alcu
ler l
e ta
ux m
oyen
pon
déré
de
la T
VA
con
cern
ant l
e tra
item
ent d
es
donn
ées r
elat
ives
à la
ven
te d
e te
rrai
ns a
vec
nouv
elle
s con
stru
ctio
ns. C
ette
rése
rve
a ét
é le
vée
au c
ours
de
l'ann
ée 2
015.
36
2. E
n lie
n av
ec c
es te
rrai
ns v
endu
s ave
c un
e no
uvel
le c
onst
ruct
ion,
il re
ste
une
rése
rve
rela
tive
aux
anné
es
2011
et 2
012.
L'in
certi
tude
sur l
es c
hiff
res p
rove
nant
de
diff
éren
tes a
dmin
istra
tions
dev
rait
être
cla
rifié
e.
3. L
a ré
serv
e su
r le
calc
ul d
e la
com
pens
atio
n su
r le
plaf
ond
de la
déd
uctio
n fix
é pa
r l'ar
ticle
45
§ 2
du C
ode
de
la ta
xe su
r la
vale
ur a
jout
ée a
été
abo
lie e
n 20
15.
4. L
a ré
serv
e po
ur l'
exon
érat
ion
des s
ervi
ces p
osta
ux u
nive
rsel
s est
rela
tive
à la
com
pens
atio
n qu
i doi
t être
ca
lcul
ée p
our l
a pé
riode
201
0-20
11. L
es se
rvic
es d
e la
Com
mis
sion
eur
opée
nne
cons
idèr
ent q
u'il
s'agi
t d'u
ne
ques
tion
d'or
dre
mét
hodo
logi
que.
La
rése
rve
est m
aint
enue
tant
que
la m
étho
de n
e se
ra p
as c
larif
iée.
5.
Con
cern
ant l
a ré
serv
e en
mat
ière
de
serv
ices
de
rest
aura
tion
à bo
rd d
es n
avire
s, tra
ins e
t avi
ons a
u co
urs
d'un
tran
spor
t int
raco
mm
unau
taire
de
pass
ager
s: ta
nt q
u'il
n'y
a pa
s de
sécu
rité
jurid
ique
, la
rése
rve
sera
m
aint
enue
.
Bul
gari
a:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
2 Se
ptem
ber 2
015
Cus
tom
s Age
ncy
(AM
): O
f the
Com
mis
sion
’s 1
3 qu
estio
ns re
latin
g to
TO
R (a
s of 3
1 D
ecem
ber 2
014)
, eig
ht
have
bee
n cl
osed
follo
win
g th
e op
inio
ns su
bmitt
ed b
y th
e B
ulga
rian
cust
oms a
utho
ritie
s, as
follo
ws:
-W
ith re
gard
to le
tter N
o B
UD
G/B
/03/
MF/
D(2
015)
3039
39 o
f the
Com
mis
sion
, dat
ed 2
6 Ja
nuar
y 20
15,
conc
erni
ng it
em 3
.2 o
f Com
mis
sion
Rep
ort N
o 09
-26-
1 on
the
verif
icat
ion
of T
OR
; -W
ith re
gard
to le
tter N
o B
UD
G/B
/03/
BF/
D(2
015)
3555
346
of th
e C
omm
issi
on, d
ated
28
Aug
ust 2
015,
co
ncer
ning
item
s 3.4
and
3.7
of C
omm
issi
on R
epor
t No
12-2
6-1
on th
e ve
rific
atio
n of
TO
R;
-With
rega
rd to
lette
r No
BU
DG
/B/0
3/M
F/D
(201
5)34
8977
of t
he C
omm
issi
on, d
ated
29
Janu
ary
2015
, co
ncer
ning
item
s 3.1
, 3.3
and
3.4
of C
omm
issi
on R
epor
t No
13-2
6-1
on th
e ve
rific
atio
n of
TO
R;
-With
rega
rd to
lette
r No
BU
DG
/B/0
3/B
F/D
(201
5)38
7426
3 of
the
Com
mis
sion
, dat
ed, 1
8 Se
ptem
ber 2
015,
co
ncer
ning
item
3.2
of C
omm
issi
on R
epor
t No
13-2
6-1
on th
e ve
rific
atio
n of
TO
R;
-With
rega
rd to
lette
r No
BU
DG
/B/3
/MF/
FGO
(201
5)41
6779
5 of
the
Com
mis
sion
, dat
ed 8
Oct
ober
201
5,
conc
erni
ng it
em 3
.2 o
f Com
mis
sion
Rep
ort N
o 14
-26-
1 on
the
verif
icat
ion
of T
OR
. W
ith re
gard
to th
e op
en q
uest
ions
: Th
e B
ulga
rian
auth
oriti
es h
ave
subm
itted
opi
nion
s on
item
s 3.1
, 3.5
and
3.6
in R
epor
t No
12-2
6-1
in a
lette
r to
the
Min
istry
of F
inan
ce (M
F) N
o 32
-221
040,
dat
ed 2
7 O
ctob
er 2
015;
Th
e B
ulga
rian
auth
oriti
es h
ave
take
n ac
tion
to is
sue
an o
pini
on o
n pa
ragr
aphs
3.1
and
3.3
from
Rep
ort N
o 14
-26
-1 o
n th
e ve
rific
atio
n of
TO
R b
y th
e de
adlin
e of
27
Nov
embe
r 201
5.
Nat
iona
l Rev
enue
Age
ncy
(NA
P): T
he B
ulga
rian
agen
cies
repr
esen
ted
by N
AP,
NSI
and
MF
have
take
n ac
tion
to re
duce
the
num
ber o
f VA
T-re
late
d re
serv
atio
ns. A
s a re
sult
of th
is, d
urin
g th
e in
spec
tion
cond
ucte
d in
ear
ly
2015
by
repr
esen
tativ
es o
f the
Com
mis
sion
, tw
o V
AT-
rela
ted
rese
rvat
ions
rem
aine
d or
five
rese
rvat
ions
wer
e w
ithdr
awn.
The
Bul
garia
n au
thor
ities
are
end
eavo
urin
g to
rem
ove
all r
eser
vatio
ns re
late
d to
the
VA
T ba
se.
NSI
: See
com
men
t on
Not
e 1
37
Cro
atia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
2/04
/201
5 C
ypru
s:ac
tion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
No
rese
rvat
ion
was
pen
ding
at 3
1 D
ecem
ber 2
014.
The
refo
re, n
o ac
tion
was
take
n to
lift
rese
rvat
ions
. In
the
perio
d be
twee
n 24
-27
June
201
4, a
team
of a
udito
rs fr
om th
e D
G B
udge
t and
Eur
osta
t (ES
TAT)
of t
he
Euro
pean
Com
mis
sion
car
ried
out a
n au
dit o
f the
VA
T ow
n re
sour
ces b
ases
for t
he y
ears
201
1-20
12. U
pon
com
plet
ion
of th
e au
dit,
no re
serv
atio
n w
as ra
ised
. Pl
ease
not
e th
at th
e fo
ur p
endi
ng re
serv
atio
ns w
ere
lifte
d af
ter t
he c
ompl
etio
n of
an
audi
t of t
he V
AT
own
reso
urce
s bas
es fo
r the
yea
rs 2
008-
2010
that
was
car
ried
out i
n 20
12 b
y a
team
of a
udito
rs fr
om th
e Eu
rope
an
Com
mis
sion
. ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Reg
ardi
ng th
e 6
‘ope
n po
ints
’ of C
ypru
s’ tr
aditi
onal
ow
n re
sour
ces,
it sh
ould
be
note
d th
at fo
ur o
f the
m h
ave
been
com
plet
ed, a
nd th
e re
mai
ning
two
are
in p
rogr
ess.
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 22/
09/2
015
As r
egar
ds th
e G
NI/G
DP
own
reso
urce
, Cyp
rus h
as ta
ken
all t
he e
xpec
ted
mea
sure
s, w
hich
wer
e fo
rwar
ded
to
the
Euro
pean
Com
mis
sion
to li
ft al
l res
erva
tions
, and
off
icia
l app
rova
l is e
xpec
ted.
C
zech
Rep
ublic
: Ope
n TO
R-r
elat
ed p
oint
s- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: R
epor
t 13-
25-1
was
con
clud
ed a
s a w
hole
by
the
Com
mis
sion
’s le
tter o
f 27
Janu
ary
2015
(ref
eren
ce n
umbe
r 31
2414
BU
DG
/B/3
/TE
(201
5));
The
resp
onse
of t
he G
ener
al D
irect
orat
e of
Cus
tom
s to
Rep
ort 1
4-25
-1 (f
indi
ngs 3
.1; 3
.2) w
as se
nt o
n 15
Apr
il 20
15. T
he C
omm
issi
on h
as y
et to
resp
ond.
G
NI r
eser
vatio
ns- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 30
Sept
embe
r 201
4 an
d 30
Se
ptem
ber 2
015
(est
imat
ed)
All
rese
rvat
ions
wer
e ad
dres
sed
as p
art o
f the
ext
raor
dina
ry re
visi
on o
f 201
4 na
tiona
l acc
ount
s (as
soci
ated
with
th
e tra
nsiti
on to
ESA
201
0). T
he re
sults
of t
he w
ay th
is w
as h
andl
ed, t
oget
her w
ith a
nnot
atio
ns, w
ere
sent
to
Euro
stat
in S
epte
mbe
r 201
4 (s
ee th
e G
NI Q
uest
ionn
aire
201
4 an
d Q
ualit
y R
epor
t 201
4).
Euro
stat
pro
bed
the
hand
ling
of a
spec
ific
rese
rvat
ion
(hou
sing
) dur
ing
a re
view
mis
sion
in M
ay 2
015.
Its
obse
rvat
ions
wer
e in
corp
orat
ed in
to th
e so
lutio
n. T
he re
sults
of t
he so
lutio
n w
ere
deliv
ered
to E
uros
tat i
n Se
ptem
ber 2
015
(see
the
GN
I Que
stio
nnai
re 2
015
and
Qua
lity
Rep
ort 2
015)
. Th
e C
zech
Sta
tistic
al O
ffic
e ha
s yet
to re
ceiv
e an
y of
ficia
l inf
orm
atio
n as
to w
heth
er E
uros
tat a
ccep
ts th
e so
lutio
ns p
ropo
sed.
38
Den
mar
k:V
AT
rese
rvat
ions
- ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
GN
I res
erva
tions
- All
GN
I res
erva
tions
hav
e be
en li
fted
or a
re c
urre
ntly
bei
ng p
roce
ssed
by
the
Com
mis
sion
. V
AT
rese
rvat
ions
- As o
f 31
Dec
embe
r 201
4 fo
ur re
serv
atio
ns h
ad b
een
ente
red
rega
rdin
g D
anis
h V
AT
com
pens
atio
n.
1. T
hree
of t
hese
rese
rvat
ions
con
cern
pas
seng
er tr
ansp
ort.
The
thre
e re
serv
atio
ns c
once
rn a
) lon
g-di
stan
ce
coac
h tra
nspo
rt by
fore
ign
com
pani
es in
Den
mar
k, b
) the
incl
usio
n or
non
-incl
usio
n of
stat
e su
bsid
ies i
n th
e ca
lcul
atio
n of
the
VA
T ba
se, c
) the
sepa
ratio
n of
inpu
t and
out
put (
in c
onne
ctio
n w
ith b
)).
a) A
gree
men
t has
subs
eque
ntly
bee
n re
ache
d be
twee
n th
e C
omm
issi
on a
nd th
e D
anis
h au
thor
ities
on
a co
mpe
nsat
ion
calc
ulat
ion
that
incl
udes
long
-dis
tanc
e co
ach
trans
port
by fo
reig
n co
mpa
nies
in D
enm
ark
in th
e ca
lcul
ated
VA
T ba
se.
b) a
nd c
) A so
lutio
n re
mai
ns to
be
foun
d.
2. T
he fo
urth
rese
rvat
ion
conc
erns
a c
ompe
nsat
ion
calc
ulat
ion
for t
he re
stric
tion
on b
usin
esse
s’ e
ntitl
emen
t to
mak
e de
duct
ions
for c
ar u
se. T
he D
anis
h au
thor
ities
are
in d
ialo
gue
with
the
Com
mis
sion
on
a ne
w
com
pens
atio
n ca
lcul
atio
n th
at in
volv
es u
sing
the
cent
ral m
otor
regi
ster
(DM
R),
whi
ch e
nter
ed in
to fo
rce
in
mid
-201
2.
Trad
ition
al o
wn
reso
urce
s- A
s of 3
1 D
ecem
ber 2
014
ther
e w
ere
21 o
utst
andi
ng p
oint
s reg
iste
red
in 7
aud
it re
ports
con
cern
ing
tradi
tiona
l ow
n re
sour
ces.
Aud
it re
port
2009
-1-1
on
insp
ectio
n of
ow
n re
sour
ces c
once
rnin
g tra
nsit
proc
edur
es a
nd T
IR
Ther
e w
ere
two
outs
tand
ing
poin
ts a
s of 3
1 D
ecem
ber 2
014
that
wer
e aw
aitin
g, re
spec
tivel
y, a
judg
men
t in
two
case
s at t
he C
JEU
, and
the
full
oper
atio
n of
the
com
plet
e ris
k m
odul
e in
NC
TS, i
mpl
emen
ted
from
1
Janu
ary
2015
. The
latte
r poi
nt h
as si
nce
been
clo
sed.
A
udit
repo
rt 20
10-1
-1 o
n in
spec
tion
of o
wn
reso
urce
s con
cern
ing
cont
rol s
trate
gy
As o
f 31
Dec
embe
r 201
4 th
ere
was
still
one
poi
nt o
pen.
How
ever
, tha
t poi
nt w
as la
ter c
lose
d an
d th
e au
dit
repo
rt w
as fi
nalis
ed.
Aud
it re
port
2011
-1-1
on
insp
ectio
n of
ow
n re
sour
ces c
once
rnin
g th
e lo
cal c
lear
ance
pro
cedu
re (i
mpo
rt)
Two
poin
ts in
this
aud
it re
port
rem
aine
d op
en a
s of 3
1 D
ecem
ber 2
014.
The
two
poin
ts c
once
rn in
suff
icie
nt
info
rmat
ion
in th
e no
tific
atio
ns fo
r the
loca
l cle
aran
ce p
roce
dure
and
wea
knes
ses i
n ris
k m
anag
emen
t in
conn
ectio
n w
ith th
e lo
cal c
lear
ance
pro
cedu
re.
Aud
it re
port
2011
-1-2
on
insp
ectio
n of
ow
n re
sour
ces c
once
rnin
g re
paym
ents
or r
emis
sion
and
non
-rec
over
y of
dut
ies
Two
poin
ts in
this
aud
it re
port
rem
aine
d op
en a
s of 3
1 D
ecem
ber 2
014.
The
two
outs
tand
ing
poin
ts c
once
rn:
•iden
tifyi
ng th
e po
pula
tion
of re
mis
sion
s and
repa
ymen
ts a
nd th
e im
pact
on
acco
untin
g re
porti
ng
•fai
lure
to re
spec
t the
stat
utor
y pr
oced
ure
for r
emis
sion
s and
pay
men
ts
39
Aud
it re
port
2012
-1-1
on
insp
ectio
n of
ow
n re
sour
ces c
once
rnin
g an
ti-du
mpi
ng m
easu
res
The
four
poi
nts i
n th
is a
udit
repo
rt w
ere
still
ope
n as
of 3
1 D
ecem
ber 2
015
[sic
]. Th
e C
omm
issi
on h
as
requ
este
d th
e in
trodu
ctio
n of
new
IT p
roce
dure
s for
the
regi
stra
tion
of d
ata
cove
red
by th
e re
gist
ratio
n re
gula
tions
. In
addi
tion,
the
Com
mis
sion
has
requ
este
d cl
arifi
catio
n of
lega
l int
erpr
etat
ion
rega
rdin
g en
try in
to
the
acco
unts
, inf
orm
atio
n on
the
use
of ri
sk d
ata
in th
e ris
k an
alys
is a
nd c
onfir
mat
ion
of th
e in
trodu
ctio
n of
in
tern
al c
ontro
l sta
ndar
ds. O
f the
se fo
ur p
oint
s, tw
o w
ere
clos
ed in
201
5.
Aud
it re
port
2013
-1-1
on
insp
ectio
n of
ow
n re
sour
ces –
inve
stig
atio
n of
the
relia
bilit
y of
the
2012
A a
nd B
ac
coun
ts. T
his r
epor
t con
tain
s fiv
e po
ints
con
cern
ing:
•n
o as
sess
men
t of r
espo
nsib
ility
for a
mou
nts w
ritte
n-of
f •e
rror
s in
upda
ting
the
B a
ccou
nt
•TO
R a
mou
nts m
ade
avai
labl
e be
late
dly
•adm
inis
trativ
e er
ror l
eadi
ng to
rem
issi
on
•var
ious
issu
es w
ith c
ases
of r
epay
men
t Th
e fiv
e po
ints
rem
ain
outs
tand
ing.
A
udit
repo
rt 20
14-1
-1 o
n in
spec
tion
of o
wn
reso
urce
s – e
nd-u
se p
roce
dure
Th
e re
port
was
issu
ed o
n 30
Janu
ary
2015
. Th
is a
udit
repo
rt co
ntai
ns fi
ve p
oint
s tha
t are
still
out
stan
ding
and
that
con
cern
: •f
ailu
res i
n en
d-us
e au
thor
isat
ions
•la
ck o
f con
trol o
f cus
tom
s cle
aran
ce a
nd la
ck o
f cus
tom
s sup
ervi
sion
•g
oods
pot
entia
lly c
lear
ed fo
r end
use
with
out a
utho
risat
ion
due
to IT
syst
em fl
aws
•cas
es o
f fin
anci
al li
abili
ty li
nked
to e
nd u
se
•issu
es w
ith e
nd u
se fo
r par
ticul
ar g
oods
D
enm
ark
is in
ong
oing
dia
logu
e w
ith th
e C
omm
issi
on o
n th
e im
plem
enta
tion
of so
lutio
ns fo
r the
poi
nts t
hat
rem
ain
outs
tand
ing
in a
ll th
e au
dit r
epor
ts.
Est
onia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
015
Finl
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: G
NI/G
NP
rese
rvat
ions
: At t
he e
nd o
f 201
4, fi
ve re
serv
atio
ns w
ere
outs
tand
ing
(the
tabl
e er
rone
ousl
y re
ports
th
at th
ere
wer
e si
x). S
tatis
tics F
inla
nd to
ok st
eps t
o lif
t the
m in
201
4. O
ne re
serv
atio
n w
as li
fted
in 2
015
and
Euro
stat
is p
repa
ring
prop
osal
s to
lift t
he re
mai
ning
four
. Th
e V
AT
rese
rvat
ions
hav
e be
en in
spec
ted;
no
com
men
ts to
repo
rt.
Con
cern
ing
the
six
outs
tand
ing
poin
ts in
the
area
of t
radi
tiona
l ow
n re
sour
ces,
the
Com
mis
sion
and
the
Mem
ber S
tate
will
con
tinue
to w
ork
toge
ther
to li
ft th
ese
outs
tand
ing
poin
ts. I
n re
gard
to th
e op
en p
oint
s, th
e
40
Mem
ber S
tate
has
alre
ady
impl
emen
ted
corr
ectiv
e m
easu
res t
o re
solv
e th
e po
ints
refe
rred
to in
the
obse
rvat
ion.
Fr
ance
: ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: a
u gr
é de
s éch
ange
s ent
re la
Fra
nce
et
la C
omm
issi
on su
ivan
t la
proc
édur
e no
rmal
e.
Sept
rése
rves
(deu
x sp
écifi
ques
à la
Fra
nce,
cin
q tra
nsve
rsal
es) p
orta
ient
sur l
e R
NB
fran
çais
au
31/1
2/20
14.
Des
act
ions
ont
été
ent
repr
ises
au
cour
s de
l’ann
ée é
coul
ée.
S’ag
issa
nt d
es ré
serv
es T
VA
, les
rése
rves
sur l
es re
levé
s TV
A a
u 31
déc
embr
e 20
14 p
orte
nt su
r deu
x su
jets
: le
s man
ifest
atio
ns sp
ortiv
es (c
ette
rése
rve
n’au
ra p
lus l
ieu
d’êt
re à
par
tir d
u 1e
r jan
vier
201
5, c
ar le
dro
it fr
ança
is a
été
mis
en
conf
orm
ité) e
t les
tran
spor
ts d
e bi
ens e
ntre
la F
ranc
e m
étro
polit
aine
et l
a C
orse
(une
ré
serv
e pa
r la
Fran
ce e
t une
par
la C
omm
issi
on).
Une
rése
rve
a pa
r aill
eurs
été
dép
osée
en
juin
201
5 à
la su
ite
de l’
ouve
rture
par
la C
omm
issi
on e
urop
éenn
e d’
une
proc
édur
e d’
infr
actio
n (E
U P
ilot 6
581/
14) p
our
l’exo
néra
tion
de T
VA
des
serv
ices
d'ai
de à
la p
erso
nne
four
nis p
ar le
s ass
ocia
tions
sans
but
lucr
atif.
S’
agis
sant
des
poi
nts o
uver
ts su
r les
RPT
, un
gran
d no
mbr
e de
poi
nts o
uver
ts c
once
rne
des d
ossi
ers i
ndiv
idue
ls
rela
tifs à
des
mon
tant
s ins
crits
en
ou re
tirés
de
la c
ompt
abili
té sé
paré
e –
B. I
ls so
nt c
los a
u gr
é de
s mis
es à
di
spos
ition
des
mon
tant
s prin
cipa
ux é
vent
uelle
men
t dus
et d
es in
térê
ts d
e re
tard
exi
gibl
es, l
e ca
s éch
éant
, à la
de
man
de e
xclu
sive
des
serv
ices
de
la C
omm
issi
on (D
G B
udge
t).
Pour
les a
utre
s poi
nts o
uver
ts, d
e po
rtée
plus
gén
éral
e, il
s sui
vent
le p
roce
ssus
nor
mal
d’é
chan
ge d
e po
sitio
n en
tre le
s aut
orité
s fra
nçai
ses e
t les
serv
ices
de
la C
omm
issi
on. L
a pl
upar
t de
ces p
oint
s ouv
erts
dev
raie
nt ê
tre
clos
rapi
dem
ent (
prem
ier s
emes
tre 2
016)
car
fais
ant l
’obj
et d
’obs
erva
tions
récu
rren
tes d
e la
par
t des
age
nts
man
daté
s en
cour
s de
clôt
ure.
À ti
tre d
’exe
mpl
e, p
rès d
e la
moi
tié d
es p
oint
s ouv
erts
du
rapp
ort d
’insp
ectio
n n°
14
-5-2
sont
à m
ettre
en
rela
tion
avec
des
poi
nts o
uver
ts d
e ra
ppor
ts a
ntér
ieur
s. O
r, le
s poi
nts n
° 3.1
, n° 3
.3 e
t n°
3.4
de c
e ra
ppor
t dev
raie
nt ê
tre c
los u
ne fo
is le
CC
RP-
RPT
du
9 dé
cem
bre
2015
pas
sé. E
n re
latio
n av
ec d
es
poin
ts o
uver
ts in
scrit
s aux
rapp
orts
n° 0
9-5-
2, n
° 10-
5-1,
n° 1
0-5-
2, n
° 12-
5-1,
n° 1
3-5-
1 et
n° 1
4-5-
1, c
es
dern
iers
dev
raie
nt ê
tre c
los e
n ca
scad
e, c
e qu
i aur
a ég
alem
ent p
our c
onsé
quen
ce d
e cl
ore
inté
gral
emen
t ce
rtain
s de
ces r
appo
rts p
lus a
ncie
ns.
Ger
man
y:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Gre
ece:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: In
coop
erat
ion
with
Eur
osta
t Th
roug
hout
201
5, E
LSTA
T ha
s im
plem
ente
d a
com
preh
ensi
ve w
ork
and
actio
n pl
an in
ord
er to
add
ress
the
conc
erns
on
the
GN
I/GD
P.
Thro
ugho
ut th
is p
rogr
amm
e, E
LSTA
T ha
s wor
ked
inte
nsiv
ely
to so
lve
the
issu
es re
late
d to
the
rese
rvat
ions
an
d su
bmitt
ed th
e in
form
atio
n an
d do
cum
ents
requ
este
d by
Eur
osta
t in
2015
. In
addi
tion,
ELS
TAT
coop
erat
es
with
Eur
osta
t in
addr
essi
ng th
ese
rese
rvat
ions
and
Eur
osta
t vis
ited
ELST
AT
on tw
o oc
casi
ons i
n 20
15 (i
n Ju
ne
41
and
Dec
embe
r) to
car
ry o
ut a
det
aile
d ev
alua
tion
of E
LSTA
T's w
ork
with
the
aim
of r
emov
ing
the
rese
rvat
ions
. In
par
ticul
ar, d
urin
g th
e D
ecem
ber v
isit
(15-
17 D
ecem
ber 2
015)
a d
irect
ver
ifica
tion
of th
e da
ta su
bmitt
ed w
as
carr
ied
out b
y Eu
rost
at. E
uros
tat i
s in
the
proc
ess o
f exa
min
ing
the
info
rmat
ion
and
docu
men
tatio
n su
bmitt
ed.
Hun
gary
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: i
n pr
ogre
ss
Five
of t
he G
NI r
eser
vatio
ns w
ere
lifte
d on
the
basi
s of t
he le
tter d
ated
17
June
201
5, th
e dr
aftin
g an
d se
ndin
g of
the
offic
ial n
otifi
catio
n on
lifti
ng th
e ot
her s
even
is u
nder
way
. In
resp
ect o
f the
onl
y V
AT-
base
d re
serv
atio
n,
we
are
hold
ing
cons
ulta
tions
with
the
Com
mis
sion
to se
ttle
the
issu
e.
Irel
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Reg
ardi
ng G
NI r
eser
vatio
ns, t
he 4
rese
rvat
ions
are
tran
sver
sal i
.e. a
pplic
able
to a
ll m
embe
r sta
tes.
The
stat
e of
pl
ay is
as f
ollo
ws:
C
ount
ry
Tra
nsve
rsal
GN
I Res
erva
tion
(fro
m E
uros
tat
GN
I Com
mitt
ee m
eetin
g O
ctob
er 2
015)
Y
ears
of
appl
icat
ion
Res
erva
tion
lifte
d St
ate
of p
lay
Irel
and
I. Th
e tre
atm
ent o
f cro
ss-b
orde
r pro
perty
inco
me
II. T
he c
alcu
latio
n an
d al
loca
tion
of fi
nanc
ial
inte
rmed
iatio
n se
rvic
es in
dire
ctly
m
easu
red
(FIS
IM)
III.
The
treat
men
t of e
ntiti
es w
ith li
ttle
or n
o ph
ysic
al p
rese
nce
IV. T
he tr
eatm
ent o
f car
scra
p sc
hem
es
V. T
he tr
eatm
ent o
f coo
pera
tive
dwel
lings
V
I. Th
e in
clus
ion
of il
lega
l act
iviti
es in
nat
iona
l ac
coun
ts
VII
. The
reco
rdin
g of
the
vehi
cle
regi
stra
tion
tax
VII
I. Th
e ca
lcul
atio
n of
IC fo
r act
ual a
nd im
pute
d re
ntal
s in
the
estim
atio
n of
the
prod
uctio
n of
hou
sing
serv
ices
2002
-201
0 20
10 o
nwar
ds
2002
-201
0 20
02-2
010
2002
-201
0 20
02-2
010
2009
-201
0
2009
-201
0
18
/09/
2013
06/0
2/20
14
06
/02/
2014
06/0
2/20
14
I - T
echn
ical
op
inio
n on
lifti
ng
is b
eing
pre
pare
d.
II -
Not
yet
ad
dres
sed.
V
I and
VII
I -
Tech
nica
l op
inio
ns o
n lif
ting
of re
serv
atio
ns a
re
bein
g pr
epar
ed b
y Eu
rost
at.
42
As a
t 18
Nov
embe
r 201
5, C
SO a
wai
ts fo
rmal
rece
ipt o
f Eur
osta
t’s te
chni
cal o
pini
ons o
n th
e th
ree
rese
rvat
ions
lis
ted
abov
e. O
n re
serv
atio
n II
(FIS
IM),
Euro
stat
has
giv
en a
dea
dlin
e of
Sep
tem
ber 2
016
for t
he
impl
emen
tatio
n of
the
requ
ired
met
hodo
logy
in th
e na
tiona
l acc
ount
s. C
SO is
pre
parin
g a
revi
sed
FISI
M
calc
ulat
ion
met
hodo
logy
for t
rans
mis
sion
to E
uros
tat,
befo
re th
e en
d of
201
5, fo
r its
con
side
ratio
n. O
nce
this
is
appr
oved
by
Euro
stat
, CSO
will
impl
emen
t the
cha
nges
in it
s nex
t ann
ual n
atio
nal a
ccou
nts r
esul
ts ti
me
serie
s, sc
hedu
led
for J
une
2016
.
Reg
ardi
ng th
e V
AT
rese
rvat
ions
, we
cont
inue
to w
ork
clos
ely
with
the
Euro
pean
Com
mis
sion
, the
Cen
tral
Stat
istic
s Off
ice
and
colle
ague
s in
othe
r sec
tions
of t
he R
even
ue C
omm
issi
oner
s of I
rela
nd. W
e ha
ve
resp
onde
d to
the
Com
mis
sion
rega
rdin
g th
e ou
tsta
ndin
g re
serv
atio
ns a
nd w
e ex
pect
seve
ral o
f the
rese
rvat
ions
to
be
lifte
d in
the
new
yea
r.
Reg
ardi
ng th
e TO
R re
serv
atio
ns R
even
ue h
as n
oted
with
inte
rest
the
Cou
rt of
Aud
itors
obs
erva
tions
in re
latio
n to
Tra
ditio
nal O
wn
Res
ourc
es. T
able
4.2
reve
als t
hat a
s at 3
1/12
/14,
ther
e w
ere
13 ‘o
pen
poin
ts’ r
elat
ed to
in
spec
tions
car
ried
out b
y D
G B
UD
GET
in Ir
elan
d. A
num
ber o
f the
se ‘o
pen
poin
ts’ h
ave
been
dea
lt w
ith
sinc
e th
at d
ate.
The
upd
ated
pos
ition
is a
s fol
low
s;
•The
re a
re c
urre
ntly
8 ‘o
pen
poin
ts’ r
emai
ning
ass
ocia
ted
with
insp
ectio
ns in
201
1 an
d 20
13
•201
1 in
spec
tion
– A
follo
w u
p re
port
was
rece
ived
from
DG
BU
DG
ET in
Sep
t 201
5. T
hree
‘ope
n po
ints
’ re
mai
n. O
ur re
spon
se to
this
follo
w u
p w
ill b
e di
spat
ched
to D
GB
UD
GET
bef
ore
the
end
of 2
014.
Tw
o of
the
rem
aini
ng o
pen
poin
ts re
late
to th
e ch
argi
ng o
f lat
e pa
ymen
t int
eres
t. Th
ey w
ill b
e cl
osed
onc
e th
is in
tere
st h
as
been
pai
d. W
e ar
e cu
rren
tly a
wai
ting
info
rmat
ion
from
DG
BU
DG
ET o
n th
e ex
act a
mou
nt in
volv
ed. T
hese
am
ount
s will
be
paid
afte
r the
am
ount
s req
uest
ed a
re v
erifi
ed. I
t is a
lso
hope
d th
at th
e th
ird ‘o
pen
poin
t’ w
ill
also
be
clos
ed o
nce
Irel
and
have
pro
vide
d cl
arifi
catio
n to
DG
BU
DG
ET o
n th
e m
atte
r.
•201
3 in
spec
tion
– Th
ere
wer
e fiv
e ‘o
pen
poin
ts’ a
ssoc
iate
d w
ith th
is in
spec
tion.
Irel
and
prov
ided
a re
spon
se
to D
G B
UD
GET
on
thes
e in
ear
ly 2
015.
To
date
(mid
Nov
201
5) w
e ha
ve n
ot y
et re
ceiv
ed a
ny fu
rther
follo
w
up fr
om D
G B
UD
GET
on
the
mat
ter.
Acc
ordi
ngly
, the
y m
ust r
emai
n op
en u
ntil
such
follo
w u
p is
rece
ived
.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
With
rega
rd to
VA
T ow
n re
sour
ces,
the
actio
n ta
ken
by th
e Ita
lian
auth
oriti
es to
ok th
e fo
rm o
f a se
ries o
f doc
umen
ts a
nd
calc
ulat
ion
shee
ts c
onta
inin
g th
e pr
opos
als f
or li
fting
the
rem
aini
ng re
serv
atio
ns.
A n
ew in
spec
tion
visi
t con
cern
ing
2011
-13
was
car
ried
out f
rom
6 to
10
Oct
ober
201
4, fo
llow
ing
whi
ch th
e is
sues
un
derly
ing
the
liftin
g of
the
rem
aini
ng re
serv
atio
ns w
ere
addr
esse
d. T
here
wer
e el
even
rese
rvat
ions
in p
lace
at t
he ti
me
of th
e in
spec
tion
visi
t, ei
ght o
n th
e pa
rt of
the
Com
mis
sion
and
thre
e on
the
part
of th
e Ita
lian
auth
oriti
es. I
taly
's in
itial
43
repl
ies a
nd th
e su
ppor
ting
docu
men
tatio
n w
ere
prov
ided
with
in o
ne m
onth
of t
he e
nd o
f the
Com
mis
sion
's in
spec
tion,
w
ith th
e re
sult
that
the
num
ber o
f ope
n re
serv
atio
ns w
as re
duce
d fr
om e
ight
to se
ven
on th
e C
omm
issi
on's
part,
and
to
one
on It
aly'
s par
t (pr
elim
inar
y C
omm
issi
on re
port,
Are
s (20
15) 7
0758
9 of
19
Febr
uary
201
5).
For 2
015,
we
note
that
in th
e fin
al C
omm
issi
on re
port
on th
e re
sults
of t
he in
spec
tion
for 2
014
(Are
s (20
15) 4
4551
77 o
f 21
Oct
ober
201
5), t
he C
omm
issi
on li
fted
thre
e fu
rther
rese
rvat
ions
, lea
ving
a to
tal o
f six
rese
rvat
ions
out
stan
ding
, co
mpr
isin
g fo
ur fr
om th
e C
omm
issi
on a
nd tw
o fr
om th
e Ita
lian
auth
oriti
es. T
he re
sults
of t
he in
spec
tion
for 2
011-
13
wer
e pr
esen
ted
to A
CO
R in
Bru
ssel
s on
12 N
ovem
ber 2
015.
With
rega
rd to
the
outs
tand
ing
1999
rese
rvat
ion
conc
erni
ng V
AT
rece
ipts
and
refu
nds,
the
spec
ial a
udit
requ
este
d by
the
Com
mis
sion
took
pla
ce o
n 24
and
25
Sept
embe
r 201
5 w
ith th
e pa
rtici
patio
n of
the
natio
nal C
ourt
of A
udito
rs, t
o ch
eck
the
acco
untin
g ite
ms s
ubje
ct to
the
rese
rvat
ion;
wor
k on
this
will
be
com
plet
ed b
y th
e ne
xt A
CO
R m
eetin
g in
201
6.
TOR
ope
n po
ints
-
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 20/
03/2
015
Con
cern
ing
Com
mis
sion
repo
rt N
o 12
/7/1
, reg
ardi
ng m
atte
rs w
ithin
the
rem
it of
the
Min
istry
of E
cono
mic
Aff
airs
and
Fi
nanc
e, G
ener
al N
atio
nal A
ccou
nts D
epar
tmen
t, w
e w
ould
like
to p
oint
out
the
follo
win
g:
1)
with
rega
rd to
poi
nt 3
.1, '
Dat
e of
reco
very
with
in th
e m
eani
ng o
f the
ow
n-re
sour
ces l
egis
latio
n', t
he e
lect
roni
c co
mm
unic
atio
n of
dat
a be
twee
n Eq
uita
lia a
nd th
e M
inis
try re
latin
g to
enf
orce
d re
cove
ries f
rom
the
B a
ccou
nt h
as b
een
upda
ted;
2)
with
rega
rd to
poi
nt 3
.4, '
Inco
nsis
tenc
ies b
etw
een
the
stat
emen
ts o
f the
A a
nd B
acc
ount
s', o
n th
e ba
sis o
f the
m
onth
ly p
aym
ent f
or M
arch
201
5 (J
anua
ry 2
015
asse
ssm
ents
), th
e st
atem
ent f
or th
e A
acc
ount
has
bee
n am
ende
d an
d an
an
nex
to th
is a
ccou
nt h
as b
een
prod
uced
, as r
eque
sted
by
DG
BU
DG
B3.
Res
pons
e fr
om th
e C
usto
ms a
nd M
onop
olie
s Age
ncy
on th
e ot
her o
pen
TOR
poi
nts
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 21
Nov
embe
r 201
4
With
rega
rd to
unr
esol
ved
issu
es c
once
rnin
g tra
ditio
nal o
wn
reso
urce
s, w
e co
nfirm
that
all
the
issu
es id
entif
ied
durin
g ch
ecks
in L
atvi
a on
trad
ition
al o
wn
reso
urce
s hav
e be
en re
solv
ed.
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
With
rega
rd to
the
GN
I/GN
P re
serv
atio
ns, d
urin
g 20
15 c
once
rted
effo
rts c
ontin
ued
(incl
udin
g th
ree
Euro
stat
in
form
atio
n vi
sits
) aim
ed a
t elim
inat
ing
all r
emai
ning
GN
I res
erva
tions
as s
oon
as p
ossi
ble.
The
201
5 G
NI
ques
tionn
aire
incl
uded
the
resu
lts o
f wor
k on
spec
ific
GN
I res
erva
tions
and
cro
ss-c
uttin
g is
sues
(im
pact
on
the
44
volu
me
of G
NI)
, and
the
qual
ity re
port
also
pro
vide
d a
brie
f des
crip
tion
of th
e w
ork
done
on
GN
I res
erva
tions
. D
etai
led
info
rmat
ion
has b
een
sent
to E
uros
tat,
but a
met
hodo
logi
cal d
escr
iptio
n re
latin
g to
one
rese
rvat
ion
is
still
to b
e co
mpl
eted
(the
vol
ume
of G
NI i
s not
subj
ect t
o an
aud
it). W
ith re
gard
to th
e 15
rem
aini
ng
rese
rvat
ions
, the
Cen
tral S
tatis
tical
Boa
rd h
as c
ondu
cted
all
nece
ssar
y au
dits
of G
NI f
igur
es a
nd h
as su
bmitt
ed
all t
he n
eces
sary
doc
umen
tatio
n w
ith a
vie
w to
thes
e re
serv
atio
ns b
eing
lifte
d. F
urth
er p
rogr
ess i
s dep
ende
nt o
n ho
w q
uick
ly E
uros
tat c
an p
repa
re a
ll th
e ne
cess
ary
docu
men
tatio
n in
ord
er to
off
icia
lly li
ft th
ese
rese
rvat
ions
.
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: W
ith re
gard
to th
e V
AT
rese
rvat
ions
, the
que
stio
n w
as ra
ised
with
in th
e fr
amew
ork
of th
e EU
Pilo
t pro
cedu
re
6103
/14/
TAX
U a
s to
whe
ther
the
valu
e ad
ded
tax
exem
ptio
n fo
r acc
omm
odat
ion
man
agem
ent s
ervi
ces c
ompl
ies w
ith th
e pr
ovis
ions
of C
ounc
il D
irect
ive
2006
/112
/EC
of 2
8 N
ovem
ber 2
006
on th
e co
mm
on sy
stem
of v
alue
add
ed ta
x (th
e V
AT
Dire
ctiv
e). T
he C
omm
issi
on's
serv
ices
sent
thei
r firs
t req
uest
for i
nfor
mat
ion
to th
e co
mpe
tent
Lat
vian
aut
horit
ies o
n 11
Fe
brua
ry 2
014,
to w
hich
the
Latv
ian
auth
oriti
es re
plie
d on
22
Apr
il 20
14. F
ollo
win
g re
ceip
t of t
his r
espo
nse,
on
8 Ju
ly
2014
the
Com
mis
sion
's se
rvic
es se
nt a
furth
er re
ques
t for
info
rmat
ion,
to w
hich
the
Latv
ian
auth
oriti
es re
plie
d on
6
Aug
ust 2
014.
On
26 N
ovem
ber 2
014
the
Latv
ian
auth
oriti
es re
ceiv
ed th
e C
omm
issi
on's
lette
r of f
orm
al n
otic
e in
in
frin
gem
ent p
roce
edin
gs 2
014/
2233
. Th
e le
tter s
ettin
g ou
t Lat
via's
pos
ition
in re
spon
se to
the
Com
mis
sion
's le
tter o
f for
mal
not
ice
in th
ese
infr
inge
men
t pr
ocee
ding
s sta
ted
that
, with
a v
iew
to re
solv
ing
the
infr
inge
men
t ide
ntifi
ed b
y th
e C
omm
issi
on a
nd c
orre
ctly
app
lyin
g th
e pr
ovis
ions
of t
he V
AT
Dire
ctiv
e, L
atvi
a w
ill a
men
d th
e V
alue
Add
ed T
ax L
aw b
y de
letin
g A
rticl
e 52
(1)(
25)(
b),
whi
ch p
rovi
des f
or V
AT
exem
ptio
n fo
r acc
omm
odat
ion
man
agem
ent s
ervi
ces.
W
e w
ould
info
rm y
ou th
at o
n 30
Nov
embe
r 201
5 th
e Sa
eim
a ad
opte
d th
e La
w a
men
ding
the
Val
ue A
dded
Tax
Law
, w
hich
stip
ulat
es th
at fr
om 1
July
201
6 A
rticl
e 52
(1)(
25)(
b) is
del
eted
from
the
Val
ue A
dded
Tax
Law
. At t
he sa
me
time
Arti
cle
52(1
)(8)
(b) o
f the
Law
on
VA
T, la
ying
dow
n V
AT
exem
ptio
n fo
r acc
omm
odat
ion
mai
nten
ance
and
man
agem
ent
serv
ices
pro
vide
d by
coo
pera
tive
soci
etie
s for
ow
ners
of d
wel
lings
to th
eir m
embe
rs, i
s als
o de
lete
d. T
here
fore
, as o
f 1
July
201
6 ac
com
mod
atio
n m
anag
emen
t ser
vice
s will
be
subj
ect t
o V
AT.
L
ithua
nia:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Ther
e is
a te
chni
cal c
oncl
usio
n by
Eur
osta
t on
all t
he fo
ur G
NP
rese
rvat
ions
that
they
nee
d to
be
repe
aled
(d
ocum
ent o
n th
e st
ate
of G
NP
rese
rvat
ions
dra
wn
up a
t the
31s
t mee
ting
of th
e G
NP
Com
mitt
ee (2
1-22
O
ctob
er 2
015)
(Doc
. 309
)) (a
ctio
ns o
ngoi
ng).
On
1-5
Dec
embe
r 201
4 th
e Eu
rope
an C
omm
issi
on c
arrie
d ou
t a c
ontro
l ins
pect
ion
to c
heck
ow
n-re
sour
ces
repo
rts b
ased
on
valu
e ad
ded
tax
(‘V
AT’
) for
201
1-20
13. O
n 16
Nov
embe
r 201
5 th
e fin
al c
onso
lidat
ed
45
docu
men
t by
the
Euro
pean
Com
mis
sion
’s D
irect
orat
e G
ener
al fo
r Bud
get s
ubm
itted
afte
r Lith
uani
a pu
t fo
rwar
d its
com
men
ts o
n th
e co
ntro
l of V
AT-
base
d ow
n-re
sour
ces c
onfir
med
that
Lith
uani
a st
ill d
id n
ot h
ave
any
VA
T re
serv
atio
ns (a
ctio
ns c
ompl
eted
). A
ctio
n w
as ta
ken
in re
spec
t of o
pen
com
men
ts c
once
rnin
g tra
ditio
nal o
wn
reso
urce
s (‘T
OR
’) li
sted
in th
e C
ourt’
s rep
ort a
nd th
ey a
re b
eing
han
dled
(act
ions
ong
oing
): -P
arag
raph
s 3.1
and
3.2
of t
he E
urop
ean
Com
mis
sion
’s R
epor
t No
11-2
0-1
of 9
Janu
ary
2012
on
TOR
che
cks
carr
ied
out i
n Li
thua
nia
on 3
7 O
ctob
er 2
011
(Let
ter N
o B
UD
G/B
/03/
KV
(201
4) o
f 2 O
ctob
er 2
014
from
the
Euro
pean
Com
mis
sion
). -P
arag
raph
s 3.2
and
3.3
of t
he E
urop
ean
Com
mis
sion
’s R
epor
t No
12-2
0-1
of 2
5 Ja
nuar
y 20
13 o
n th
e TO
R
chec
k ca
rrie
d ou
t in
Lith
uani
a on
22-
26 O
ctob
er 2
012
(Let
ter N
o B
UD
G/B
/3/K
V D
9201
4) o
f 5 N
ovem
ber
2014
from
the
Euro
pean
Com
mis
sion
). -P
arag
raph
3.1
of t
he E
urop
ean
Com
mis
sion
’s R
epor
t No
14-2
0-1
of 5
Sep
tem
ber 2
014
on th
e TO
R c
heck
ca
rrie
d ou
t in
Lith
uani
a on
16
20 Ju
ne 2
014.
L
uxem
bour
g:ac
tion
take
n: Y
ES (p
our 1
rése
rve
TVA
) ; a
ctio
n co
mpl
eted
: NO
(rés
erve
TV
A, c
omm
issi
on
info
rmée
); C
ompl
etio
n da
te: 2
016
(rés
erve
TV
A)
actio
n ta
ken:
YES
(RPT
) ; a
ctio
n co
mpl
eted
: NO
(RPT
) ; C
ompl
etio
n da
te: e
n at
tent
e d’
une
répo
nse
de la
C
omm
issi
on (R
PT)
Con
cern
ant l
es R
PT :U
ne p
rise
de p
ositi
on a
u de
rnie
r poi
nt re
stan
t du
rapp
ort 1
3-8-
1 de
201
3 a
été
envo
yée
le
10.1
2.20
14 à
la C
omm
issi
on.
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 01/
09/1
5 Th
e St
atis
tics O
ffic
e w
orke
d on
11
GN
I/GN
P re
serv
atio
ns d
urin
g 20
15. T
he la
st re
serv
atio
n w
ill b
e di
scus
sed
with
Eur
osta
t dur
ing
2016
. N
ethe
rlan
ds:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Po
land
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: f
or G
NI:
31.1
2.20
15 fo
r TO
R:
14.0
7.20
15
GN
I- W
ith re
gard
to G
NI,
the
Com
mis
sion
rese
rved
its p
ositi
on o
n el
even
issu
es sp
ecifi
c to
Pol
and
and
eigh
t cr
oss-
sect
or is
sues
. Res
erva
tion
(4) w
as li
fted
on 2
3 A
pril
2014
and
Res
erva
tion
(9) w
as li
fted
on 6
Aug
ust
46
2014
. Th
e C
entra
l Sta
tistic
al O
ffic
e ha
s mad
e th
e ne
cess
ary
amen
dmen
ts to
the
2015
GN
I Que
stio
nnai
re to
laun
ch
the
proc
edur
e fo
r lift
ing
rese
rvat
ions
on
GN
I. Eu
rost
at is
cur
rent
ly p
ursu
ing
chec
ks o
n G
NI.
It is
pla
nnin
g to
pr
epar
e te
chni
cal o
pini
ons o
n th
e re
serv
atio
ns b
y 31
Dec
embe
r 201
5.
VA
T- T
he C
omm
issi
on a
ccep
ted
the
revi
sed
VA
T ca
lcul
atio
ns a
nd u
pdat
ed it
s dat
abas
e by
the
amou
nts o
f co
mpe
nsat
ion.
Acc
ordi
ngly
, the
fina
l res
erva
tion
in re
spec
t of t
he C
entra
l Sta
tistic
al O
ffic
e fo
r 200
4-10
was
lif
ted.
In
add
ition
, in
view
of t
he fa
ct th
at th
e re
serv
atio
ns re
ferr
ed to
in T
able
4.2
of C
hapt
er 4
may
be
rais
ed b
y M
embe
r Sta
tes o
r the
Com
mis
sion
in c
onne
ctio
n w
ith th
e m
etho
d or
dat
a us
ed to
cal
cula
te th
e EU
VA
T ow
n re
sour
ces b
ase,
and
that
wor
k to
add
ress
the
rele
vant
issu
es a
nd li
ft th
e re
serv
atio
ns is
an
ongo
ing
proc
ess
invo
lvin
g cl
ose
coop
erat
ion
betw
een
the
Mem
ber S
tate
s and
the
Com
mis
sion
, in
our o
pini
on, T
able
4.2
shou
ld
indi
cate
that
of t
he V
AT
rese
rvat
ions
as a
t 31.
12.2
014
conc
erni
ng P
olan
d, o
ne h
ad b
een
flagg
ed u
p by
the
Polis
h au
thor
ities
and
con
cern
ed th
e ex
cess
ivel
y w
ide-
rang
ing
VA
T ex
empt
ion
for p
osta
l ser
vice
s. TO
R- A
fter t
he c
heck
s car
ried
out o
n 12
-16
Nov
embe
r 201
2 co
ncer
ning
the
Stat
emen
t of A
ssur
ance
for t
he
2012
fina
ncia
l yea
r (D
AS
2012
) for
Tra
ditio
nal O
wn
Res
ourc
es, t
he C
ourt
of A
udito
rs p
rodu
ced
eigh
t pr
elim
inar
y fin
ding
s (in
17
poin
ts) w
hich
wer
e se
t out
in it
s let
ter t
o th
e Su
prem
e A
udit
Off
ice
date
d 6
Febr
uary
201
3 (r
ef. P
F-54
10).
Thos
e pr
elim
inar
y fin
ding
s, th
e Po
lish
auth
oriti
es’ r
eply
and
the
lette
r fro
m th
e C
ourt
of A
udito
rs w
ere
forw
arde
d to
the
Com
mis
sion
, whi
ch, b
y le
tter d
ated
4 S
epte
mbe
r 201
5 re
f. 36
5154
3,
indi
cate
d th
at w
ith re
gard
to th
e re
ply
of th
e Po
lish
auth
oriti
es (t
he d
efin
itive
repl
y to
the
Com
mis
sion
on
this
su
bjec
t had
bee
n se
t out
in le
tter D
C2.
9021
.13.
2015
.PX
M o
f 14
July
201
5) it
rega
rded
pre
limin
ary
findi
ngs
shee
t PF
5410
/12
as c
lose
d.
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
With
resp
ect t
o th
e in
form
atio
n in
tabl
e 4.
2. –
TO
R o
utst
andi
ng p
oint
s at 3
1 D
ecem
ber 2
014,
it c
ould
be
infe
rred
with
rega
rd to
the
conc
lusi
ons a
nd re
com
men
datio
ns m
ade
by th
e EC
A, a
nd a
ccep
ted
in th
e br
oade
r m
eani
ng fo
r all
Mem
ber S
tate
s, th
at th
e sy
stem
s are
gen
eral
ly e
ffec
tive
for T
OR
. Som
e pr
oces
ses a
re b
eing
du
ly m
onito
red
and
othe
rs a
re a
wai
ting
anal
ysis
, in
acco
rdan
ce w
ith th
e co
rrec
tions
mad
e at
the
requ
est o
f the
C
omm
issi
on, t
he c
ompe
tent
ent
ity fo
r the
insp
ectio
ns.
From
a m
ore
deta
iled
anal
ysis
of t
he o
utst
andi
ng p
oint
s as s
et o
ut in
Com
mis
sion
repo
rts in
acc
orda
nce
with
47
Arti
cle
18 o
f Reg
ulat
ion
(EC
, Eur
atom
) No
1150
/200
0, th
e fo
llow
ing
shou
ld b
e no
ted:
a.
At 3
1.12
.201
4 th
ere
wer
e 14
out
stan
ding
poi
nts a
nd n
ot 1
5, b
earin
g in
min
d th
at th
e ou
tsta
ndin
g po
int i
n C
omm
issi
on R
epor
t No
10-1
0-1
(con
trol v
isit
to P
ortu
gal f
rom
12
to 1
6 Ju
ly 2
010)
whe
re n
atio
nal a
utho
ritie
s ha
d be
en re
quire
d to
pay
late
pay
men
t int
eres
t in
acco
rdan
ce w
ith A
rticl
e 11
of R
egul
atio
n N
o 11
50/2
000,
this
w
as p
aid
to th
e Eu
rope
an C
omm
issi
on o
n 22
.12.
2014
, and
as s
uch,
this
poi
nt w
as c
lose
d at
31.
12.2
014;
b.
With
resp
ect t
o th
e ac
coun
ting
treat
men
t to
be c
arrie
d ou
t in
the
case
of o
utst
andi
ng d
ebt b
eing
dec
lare
d tim
e-ba
rred
, the
Tax
Aut
horit
y dr
ew u
p ne
w in
stru
ctio
ns –
Off
icia
l Circ
ular
No
1538
3 of
15
July
201
5 –
whi
ch
stat
ed th
at th
e su
ms s
houl
d be
dec
lare
d irr
ecov
erab
le w
hen
debt
is d
ecla
red
time-
barr
ed;
c.W
ith re
spec
t to
the
ques
tionn
aire
that
the
Com
mis
sion
requ
este
d fr
om n
atio
nal a
utho
ritie
s to
dete
rmin
e w
heth
er th
e irr
ecov
erab
le n
atur
e of
thes
e su
ms i
s attr
ibut
able
to th
e na
tiona
l aut
horit
ies o
r not
for a
ll su
ms
subj
ect t
o re
ctifi
catio
n du
e to
tim
e-ba
rrin
g, w
e w
ould
like
to n
ote
that
this
que
stio
nnai
re is
alm
ost c
ompl
ete.
A
fter c
ompl
etio
n, th
e fo
llow
ing
actio
ns w
ill b
e un
derta
ken
(1) r
eint
egra
tion
of th
e su
ms i
nto
acco
unts
(B),
(2)
cond
ition
al p
aym
ent o
f the
ow
n re
sour
ces i
nvol
ved
and
(3) a
naly
sis o
f the
nat
iona
l aut
horit
ies'
inve
stig
atio
n in
to th
e re
cove
ry o
f the
sum
s in
ques
tion
with
a v
iew
to c
oncl
udin
g w
heth
er th
e Po
rtugu
ese
stat
e sh
ould
be
cons
ider
ed re
spon
sibl
e fo
r non
-col
lect
ion;
d.
Ther
e ar
e al
so a
num
ber o
f oth
er p
oint
s whe
re th
e C
omm
issi
on re
ques
ted
addi
tiona
l inf
orm
atio
n;
e.Th
ere
are
othe
r poi
nts w
hich
are
now
at t
he c
oncl
usio
n st
age,
as t
he su
ms i
n qu
estio
n ha
ve a
lread
y be
en p
aid
to th
e C
omm
issi
on.
Rom
ania
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
In 2
015,
two
GN
I res
erva
tions
wer
e lif
ted.
NSI
RO
poi
nts o
ut th
at in
201
5, tw
o G
NI r
eser
vatio
ns w
ere
lifte
d.
As r
egar
ds th
e V
AT
reso
urce
, the
two
rese
rvat
ions
exi
stin
g on
31
Dec
embe
r 201
4 (o
ne p
lace
d by
RO
and
one
by
CO
M) c
once
rned
the
sam
e is
sue
(the
mot
or v
ehic
le c
ompe
nsat
ion)
. UC
RB
UE
The
num
ber o
f poi
nts i
n th
e in
spec
tion
repo
rts d
raw
n up
by
the
Euro
pean
Com
mis
sion
dur
ing
the
perio
d
2011
-201
4 w
hich
requ
ire se
ttlem
ent i
s 13,
as p
oint
ed o
ut in
the
abov
e-m
entio
ned
docu
men
t.
CU
STO
MS
Slov
akia
:VA
T re
serv
atio
ns a
s at 3
1 D
ecem
ber 2
014-
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
;
48
Com
plet
ion
date
: 19/
11/2
015
Res
erva
tion
with
draw
n (in
dica
ted
in th
e Eu
rope
an C
omm
issi
on’s
doc
umen
t BU
DG
B4/
GR
/ A
res(
2015
)520
5649
of 1
9 N
ovem
ber 2
015
– Su
mm
ary
Rep
ort p
ursu
ant t
o A
rticl
e 6
of R
egul
atio
n N
o 10
26/1
999
on re
sults
and
obs
erva
tions
aris
ing
from
the
Com
mis
sion
’s in
spec
tion
of st
atem
ents
of V
AT-
base
d re
sour
ces i
n Sl
ovak
ia fo
r 201
0, 2
011
and
2012
).
TOR
rese
rvat
ions
as a
t 31
Dec
embe
r 201
4- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: TO
R o
pen
poin
ts a
s at 3
1 D
ecem
ber 2
014
conc
ern
TOR
insp
ectio
ns b
y th
e C
omm
issi
on (D
G B
UD
GET
) ca
rrie
d ou
t in
2013
and
201
4. T
he F
inan
cial
Dire
ctor
ate
and
DG
BU
DG
ET a
re e
ngag
ed in
cor
resp
onde
nce
on
all p
oint
s in
a bi
d to
clo
se th
ose
that
are
ope
n. A
s far
as t
he o
pen
poin
t fro
m th
e 20
13 in
spec
tion
is c
once
rned
, w
e aw
ait D
G B
UD
GET
’s re
actio
n, o
r, m
ore
spec
ifica
lly, n
otifi
catio
n of
the
clos
ure
of th
is p
oint
. As f
or th
e tw
o op
en p
oint
s ste
mm
ing
from
the
2014
insp
ectio
n, se
vera
l par
t-ope
n po
ints
hav
e be
en c
lose
d, b
ut
com
mun
icat
ions
bet
wee
n th
e Fi
nanc
ial D
irect
orat
e an
d D
G B
UD
GET
rem
ain
ongo
ing
(this
is d
etai
led
in
docu
men
t AC
OR
-TO
R/2
015-
12/a
gend
a-04
-en
– B
rief s
umm
ary
of th
e C
omm
issi
on se
rvic
es’ p
ositi
ons o
n fin
ding
s rel
atin
g to
14
tradi
tiona
l ow
n re
sour
ces i
nspe
ctio
ns).
GN
I/GN
P re
serv
atio
ns a
s at 3
1 D
ecem
ber 2
014-
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
A C
omm
issi
on le
tter o
f 3 Ju
ne 2
015
rem
oved
the
Stat
istic
al O
ffic
e’s S
peci
fic R
eser
vatio
n 1,
whi
ch w
e ta
ke to
m
ean
that
the
rese
rvat
ion
has b
een
reso
lved
. The
follo
win
g re
serv
atio
ns h
ave
been
pro
visi
onal
ly a
ppro
ved
on
the
basi
s of E
uros
tat i
nfor
mat
ion
(em
ail d
ocum
enta
tion)
: Spe
cific
Res
erva
tion
2 (1
8 Se
ptem
ber 2
015)
, I (1
9 A
ugus
t 201
5 –
notif
icat
ion
of a
pro
posa
l to
rem
ove
the
trans
vers
al re
serv
atio
n), I
I (on
28
Oct
ober
201
5, w
e w
ere
notif
ied
by le
tter t
hat t
he tr
ansv
ersa
l res
erva
tion
had
been
clo
sed)
, VII
I (18
Sep
tem
ber 2
015)
, V (1
8 Ju
ne
2015
– n
otifi
catio
n of
a p
ropo
sal t
o re
mov
e th
e re
serv
atio
n fo
llow
ing
the
appr
oval
of R
eser
vatio
n V
III)
and
VI
(25
June
201
5). T
he o
pen
poin
ts a
wai
t off
icia
l app
rova
l and
con
firm
atio
n fr
om th
e C
omm
issi
on. B
uild
ing
on
the
conc
lusi
ons b
y th
e G
NI w
orki
ng p
arty
(21-
22 O
ctob
er 2
015)
, Eur
osta
t is p
lann
ing
to c
lose
mos
t of t
he
rese
rvat
ions
by
the
end
of 2
015.
Sl
oven
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 21.
09. 2
015
STA
TIST
ICA
L O
FFIC
E O
F TH
E R
EPU
BLI
C O
F SL
OV
ENIA
: In
2015
, Eur
osta
t was
pro
vide
d w
ith a
dditi
onal
ex
plan
atio
ns in
con
nect
ion
with
the
rese
rvat
ions
rega
rdin
g th
e da
ta o
n gr
oss n
atio
nal i
ncom
e (G
NI)
. Wor
k on
the
revi
sion
s to
the
data
rela
ting
to th
e re
serv
atio
ns h
as b
een
com
plet
ed a
nd th
e re
sults
sent
to E
uros
tat o
n 21
.9.2
015
in th
e co
ntex
t of t
he re
gula
r sub
mis
sion
of t
he G
NI Q
uest
ionn
aire
. Sp
ain:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Tw
o V
AT
rese
rvat
ions
wer
e ou
tsta
ndin
g at
31
Dec
embe
r 201
4 in
the
case
of S
pain
. The
se w
ere
the
sam
e as
fo
r 31
Dec
embe
r 201
3, in
the
abse
nce
of a
ny in
spec
tion
by th
e C
omm
issi
on d
urin
g 20
14:
49
1.- P
roce
ssin
g of
the
spec
ial V
AT
sche
me
for t
rave
l age
nts.
Res
erva
tion
cove
ring
year
s 200
3-20
11. F
ollo
win
g Eu
rope
an C
ourt
of Ju
stic
e ju
dgm
ent o
f 26
Sept
embe
r 201
3, S
pain
subm
itted
com
preh
ensi
ve c
alcu
latio
ns fo
r 20
03-2
013
and
in li
ne w
ith th
is ju
dgm
ent,
toge
ther
with
the
2013
VA
T ba
se, i
n Ju
ly 2
014.
The
Com
mis
sion
ha
s not
exp
ress
ed a
ny o
pini
on o
n th
e ca
lcul
atio
ns su
bmitt
ed in
201
4, n
or h
as it
ent
ered
them
into
its 2
014
finan
cial
dat
abas
e, e
xcep
t in
the
case
of 2
013.
Nei
ther
did
it re
-eva
luat
e th
is re
serv
atio
n in
201
4. D
urin
g th
e co
ntro
l vis
it of
Mar
ch 2
015,
the
Com
mis
sion
cam
e to
an
agre
emen
t with
Spa
in o
ver a
met
hodo
logi
cal
impr
ovem
ent i
n th
e ca
lcul
atio
ns su
bmitt
ed b
y Sp
ain
to b
ring
them
mor
e in
to li
ne w
ith th
e C
ourt’
s rul
ing
and
has w
ithdr
awn
this
rese
rvat
ion.
Sin
ce Ja
nuar
y 20
15 th
e sp
ecia
l VA
T sc
hem
e fo
r tra
vel a
gent
s ha
s bee
n br
ough
t int
o lin
e w
ith th
e V
AT
Dire
ctiv
e, in
acc
orda
nce
with
the
Cou
rt of
Just
ice
judg
men
t. 2.
- VA
T ex
empt
ion
for s
ervi
ces p
rovi
ded
by p
ublic
not
arie
s with
rega
rd to
cer
tain
fina
ncia
l tra
nsac
tions
. R
eser
vatio
n co
verin
g ye
ars 2
008-
2011
. Spa
in in
clud
ed a
cal
cula
tion
of a
com
pens
atio
n fo
r the
yea
rs c
over
ed
by th
e re
serv
atio
n in
a re
port
on it
s fin
ding
s sen
t to
the
Com
mis
sion
on
8 Ju
ly 2
013,
in re
ply
to th
e C
omm
issi
on’s
con
trol r
epor
t of 2
012;
this
com
pens
atio
n w
as a
lso
incl
uded
in th
e ca
lcul
atio
n of
the
2013
VA
T ba
se. T
he C
omm
issi
on e
nter
ed th
ese
amou
nts i
nto
its fi
nanc
ial d
atab
ase
but u
phel
d th
e re
serv
atio
n to
allo
w
verif
icat
ion
of th
e su
ppor
ting
docu
men
ts. D
urin
g 20
14, t
he C
omm
issi
on h
as n
ot e
xpre
ssed
an
opin
ion
on th
ese
calc
ulat
ions
or r
eass
esse
d th
is re
serv
atio
n. D
urin
g th
e co
ntro
l vis
it of
Mar
ch 2
015,
the
Com
mis
sion
cam
e to
an
agre
emen
t with
Spa
in o
ver a
met
hodo
logi
cal i
mpr
ovem
ent i
n so
me
of th
e ca
lcul
atio
n el
emen
ts a
nd h
as
with
draw
n th
is re
serv
atio
n. S
pani
sh V
AT
Law
abo
lishe
d th
is e
xem
ptio
n in
Janu
ary
2015
. Sw
eden
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
The
UK
had
12
GN
I res
erva
tions
at t
he e
nd o
f 201
4. T
he C
omm
issi
on n
otifi
ed u
s tha
t the
y ha
d lif
ted
11 o
f th
ese
durin
g th
e co
urse
of 2
015.
The
UK
con
tinue
s to
coop
erat
e an
d en
gage
with
the
Com
mis
sion
to a
ddre
ss
the
outs
tand
ing
rese
rvat
ion.
R
egar
ding
the
UK
VA
T re
serv
atio
ns, i
n ea
ch c
ase
the
UK
has
bee
n w
orki
ng c
lose
ly w
ith th
e C
omm
issi
on to
re
solv
e th
e is
sues
iden
tifie
d. A
ctio
ns ta
ken
incl
ude
the
prov
isio
n of
add
ition
al in
form
atio
n to
ena
ble
liftin
g of
th
e re
serv
atio
n an
d th
e ev
alua
tion
of u
nder
lyin
g as
sum
ptio
ns a
nd d
ata
sour
ces.
Reg
ardi
ng th
e TO
R O
pen
Poin
ts, t
he U
K a
ccep
t tha
t a n
umbe
r of p
oint
s rem
ain
outs
tand
ing
from
pre
viou
s ins
pect
ions
. The
UK
are
co
mm
itted
to re
solv
ing
them
and
rem
ain
in re
gula
r cor
resp
onde
nce
with
the
Com
mis
sion
via
the
usua
l ch
anne
ls.
50
CH
APT
ER
5 –
‘Com
petit
iven
ess f
or g
row
th a
nd jo
bs’
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
Box
5.3
. Ex
ampl
es o
f err
ors i
n co
sts
reim
burs
ed fo
r pro
ject
s in
othe
r pro
gram
mes
und
er
‘Com
petit
iven
ess f
or g
row
th
and
jobs
’
Gre
ece:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Th
is d
oes n
ot in
volv
e pr
ojec
ts c
o-fin
ance
d by
Stru
ctur
al F
unds
and
we
do n
ot h
ave
the
data
. It
aly:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
: Sw
eden
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
conc
erns
dire
ct m
anag
emen
t by
the
Com
mis
sion
. Sw
eden
has
not
rece
ived
any
furth
er
info
rmat
ion
abou
t the
subs
tanc
e of
the
audi
t and
can
not c
omm
ent o
n it.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
UK
is o
ne o
f fou
r cou
ntrie
s the
EC
A h
as u
sed
as a
cas
e st
udy
to il
lust
rate
the
issu
es w
ith E
U p
roje
cts t
hat
invo
lve
cost
reim
burs
emen
ts. T
he E
CA
has
not
iden
tifie
d th
e pr
ojec
t ref
erre
d to
her
e
51
CH
APT
ER
6 –
Em
ploy
men
t and
soci
al a
ffia
rs
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
6.5.
Reg
iona
l and
urb
an p
olic
y ar
ea
Gre
ece:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Pola
nd:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
note
doe
s not
con
tain
alle
gatio
ns a
gain
st P
olan
d
Rom
ania
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
MEF
– N
/A
Slov
akia
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
In o
ur o
pini
on, t
he te
xt c
onve
ys th
e st
ate
of p
lay.
Spai
n:ac
tion
take
n: N
o ; a
ctio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
No
obse
rvat
ions
6.6.
The
CF
finan
ces i
nves
tmen
ts
in in
fras
truct
ure
in th
e fie
lds
of e
nviro
nmen
t and
tran
spor
t
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cro
atia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
9/09
/201
5
The
oper
atio
nal p
rogr
amm
e "C
ompe
titiv
enes
s and
Coh
esio
n" w
ithin
the
Obj
ectiv
e "I
nves
tmen
t in
Gro
wth
and
Em
ploy
men
t", i
s fin
ance
d by
the
ERD
F an
d C
F. C
F fu
nds f
or th
e pr
ogra
mm
e am
ount
to E
UR
2.5
bill
ion.
The
se
lect
ed C
F in
vest
men
t prio
ritie
s are
: 6i -
inve
stin
g in
the
was
te se
ctor
to m
eet t
he re
quire
men
ts o
f the
Uni
on's
envi
ronm
enta
l acq
uis a
nd to
add
ress
the
need
s ide
ntifi
ed b
y th
e M
embe
r Sta
tes f
or in
vest
men
t th
at g
oes
beyo
nd th
ose
requ
irem
ents
; 6ii
- inv
estin
g in
the
wat
er se
ctor
to m
eet t
he re
quire
men
ts o
f the
Uni
on's
envi
ronm
enta
l acq
uis a
nd to
add
ress
the
need
s ide
ntifi
ed b
y th
e M
embe
r Sta
tes f
or in
vest
men
t tha
t goe
s be
yond
thos
e re
quire
men
ts; 6
iii -
prot
ectin
g an
d re
stor
ing
biod
iver
sity
and
soil
and
prom
otin
g ec
osys
tem
se
rvic
es, i
nclu
ding
thro
ugh
Nat
ura
2000
, and
gre
en in
fras
truct
ure;
7i -
supp
ortin
g a
mul
timod
al S
ingl
e
52
Euro
pean
Tra
nspo
rt A
rea
by in
vest
ing
in th
e TE
N-T
; 7ii
- dev
elop
ing
and
impr
ovin
g en
viro
nmen
tally
-frie
ndly
(in
clud
ing
low
-noi
se) a
nd lo
wca
rbon
tran
spor
t sys
tem
s, in
clud
ing
inla
nd w
ater
way
s and
mar
itim
e tra
nspo
rt,
ports
, mul
timod
al li
nks a
nd a
irpor
t inf
rast
ruct
ure,
in o
rder
to p
rom
ote
sust
aina
ble
regi
onal
and
loca
l m
obili
ty;
7iii
- dev
elop
ing
and
reha
bilit
atin
g co
mpr
ehen
sive
, hig
h qu
ality
and
inte
rope
rabl
e ra
ilway
syst
ems,
and
prom
otin
g no
ise
redu
ctio
n m
easu
res.
The
Act
est
ablis
hing
an
Inst
itutio
nal F
ram
ewor
k fo
r Im
plem
enta
tion
of
Euro
pean
Stru
ctur
al F
unds
and
Inve
stm
ent F
unds
in C
roat
ia d
urin
g th
e fin
anci
al p
erio
d 20
14-2
020
Nar
odne
N
ovin
e (N
N; O
ffic
ial G
azet
te o
f the
Rep
ublic
of C
roat
ia) N
o 92
/14
sets
dow
n th
e in
stitu
tiona
l fra
mew
ork
for
the
man
agem
ent a
nd im
plem
enta
tion
of E
urop
ean
stru
ctur
al fu
nds a
nd in
vest
men
t fun
ds in
Cro
atia
dur
ing
the
finan
cial
per
iod
2014
-202
0 an
d na
mes
the
inst
itutio
ns th
at c
arry
on
the
rem
it of
the
Coo
rdin
atin
g B
ody
for
man
agin
g ES
I fun
ds a
nd th
e In
depe
nden
t Aud
it B
ody,
as w
ell a
s the
ir fu
nctio
ns a
nd re
spon
sibi
litie
s. Fu
rther
mor
e, p
ursu
ant t
o th
e sa
id la
w a
dec
ree
was
ado
pted
on
the
bodi
es in
the
syst
ems o
f man
agem
ent a
nd
cont
rol o
f the
use
of t
he E
urop
ean
Soci
al F
und,
the
Euro
pean
Reg
iona
l Dev
elop
men
t Fun
d an
d th
e C
ohes
ion
Fund
in c
onne
ctio
n w
ith th
e go
al o
f 'In
vest
men
t for
Gro
wth
and
Jobs
' (N
N N
os 1
07/1
4, 2
3/15
and
129
/201
5).
The
said
dec
ree
lays
dow
n th
e in
stitu
tions
that
act
as t
he b
odie
s in
the
Syst
ems o
f man
agem
ent a
nd c
ontro
l of
the
use
of th
e Eu
rope
an so
cial
Fun
d, th
e Eu
rope
an R
egio
nal D
evel
opm
ent F
und
and
the
Coh
esio
n Fu
nd,
prov
idin
g de
tails
of t
heir
func
tions
, tas
ks a
nd re
spon
sibi
litie
s, or
in o
ther
wor
ds, t
he sa
id d
ecre
e st
ipul
ates
the
auth
oriti
es re
spon
sibl
e fo
r the
fore
goin
g in
vest
men
t prio
ritie
s. Fu
rther
mor
e, o
n 29
Sep
tem
ber 2
015
the
Mon
itorin
g C
omm
ittee
app
rove
d th
e se
lect
ion
crite
ria fo
r the
sele
ctio
n of
ope
ratio
ns fo
r cer
tain
spec
ific
obje
ctiv
es w
ithin
thes
e pr
iorit
y in
vest
men
ts th
at a
re th
e ba
sis f
or th
e pr
epar
atio
n an
d pu
blic
atio
n of
cal
ls fo
r gr
ant a
pplic
atio
ns.
Cyp
rus:
actio
n ta
ken:
NO
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Res
ourc
es w
ere
prov
ided
from
the
Coh
esio
n Fu
nd in
the
fram
ewor
k of
the
Ope
ratio
nal P
rogr
amm
e C
ompe
titiv
enes
s and
Sus
tain
able
Dev
elop
men
t 201
4-20
20.
Cze
ch R
epub
lic: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Irre
leva
nt –
ther
e is
no
erro
r inv
olve
d.
Est
onia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Hun
gary
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
53
Fact
ual f
indi
ng, n
o ac
tion
requ
ired.
Lat
via:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 11
Nov
embe
r 201
4
Und
er th
e ap
prov
ed L
atvi
an o
pera
tiona
l pro
gram
me
Gro
wth
and
Em
ploy
men
t, fin
anci
ng is
pro
vide
d to
the
area
s ref
erre
d to
in b
oth
para
grap
hs 6
.5 a
nd 6
.6.
Lith
uani
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Mal
ta:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
This
is a
stat
e of
aff
airs
that
doe
s not
war
rant
taki
ng a
ny a
ctio
n.
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Slov
enia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Slov
enia
is o
nly
men
tione
d as
one
of t
he M
embe
r Sta
tes i
n w
hich
the
Coh
esio
n Fu
nd fi
nanc
es in
vest
men
ts in
in
fras
truct
ure
in th
e ar
eas o
f the
env
ironm
ent a
nd tr
ansp
ort.
6.7.
Reg
iona
l and
urb
an p
olic
y ar
ea; O
ther
spen
ding
E
ston
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
:
6.21
.A
udit
scop
e an
d ap
proa
ch
invo
lvin
g an
exa
min
atio
n of
tra
nsac
tions
for r
egio
nal a
nd
urba
n po
licy
area
and
for
empl
oym
ent a
nd so
cial
af
fairs
pol
icy
area
Aus
tria
:act
ion
take
n: N
o ; a
ctio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bel
gium
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cze
ch R
epub
lic: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Irre
leva
nt –
ther
e is
no
erro
r inv
olve
d.
Finl
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: 21.
12.2
015
Som
e of
the
reco
verie
s hav
e be
en c
arrie
d ou
t; th
e m
ost r
ecen
t due
dat
e w
as 2
1 D
ecem
ber 2
015.
Fran
ce:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
54
Cf.
répo
nses
infr
a et
dan
s l’a
nnex
e 2
Ger
man
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
For i
nfor
mat
ion
only
; no
repl
y re
quire
d.
Gre
ece:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
Hun
gary
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fact
ual f
indi
ng, n
o ac
tion
requ
ired.
Ital
y:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Lat
via:
actio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
No
com
men
t, as
this
is a
fact
ual f
indi
ng re
latin
g to
the
scop
e an
d ap
proa
ch o
f the
aud
it.
Lith
uani
a:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Det
aile
d in
form
atio
n is
giv
en w
hen
listin
g sp
ecifi
c au
dit f
indi
ngs i
n A
nnex
II.
Mal
ta:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
This
sect
ion
pres
ents
stat
es o
f aff
airs
but
not
resu
lts. T
here
is th
eref
ore
no sc
ope
for t
akin
g ac
tion.
Net
herl
ands
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Not
app
licab
le
Pola
nd:a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
note
doe
s not
con
tain
alle
gatio
ns a
gain
st P
olan
d
Port
ugal
:act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Rom
ania
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
MEF
– N
/A
55
Slov
akia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
In o
ur o
pini
on, t
he te
xt c
onve
ys th
e st
ate
of p
lay.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
No
obse
rvat
ions
Swed
en: a
ctio
n ta
ken:
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
Uni
ted
Kin
gdom
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
N/a
– n
o ac
tion
requ
ired.
6.35
.N
on-c
ompl
ianc
e w
ith p
ublic
pr
ocur
emen
t rul
es
Cze
ch R
epub
lic: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n-
The
actio
n w
as ta
ken
prio
r to
the
ECA
aud
it, n
ot o
n th
e ba
sis o
f its
find
ings
.
This
is a
n on
goin
g ac
tion
that
is b
eing
impl
emen
ted
cont
inuo
usly
.
It is
exp
ecte
d to
com
e to
an
end
toge
ther
with
the
win
ding
-up
of th
e O
pera
tiona
l Pro
gram
me
Res
earc
h an
d D
evel
opm
ent f
or In
nova
tion.
As f
ar a
s the
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n is
con
cern
ed, t
he E
CA
aud
it fo
und
a si
ngle
pub
lic p
rocu
rem
ent s
hortc
omin
g, w
hich
was
iden
tifie
d in
the
awar
d of
a si
ngle
pub
lic c
ontra
ct
and
had
no b
earin
g on
the
sele
ctio
n of
the
cont
ract
or. N
ow th
at ti
me
has p
asse
d, th
is sh
ortc
omin
g ca
nnot
be
corr
ecte
d. In
thei
r pro
visi
onal
find
ings
, the
aud
itors
them
selv
es m
ake
the
follo
win
g ob
serv
atio
n on
this
sh
ortc
omin
g: ‘A
s the
find
ing
has n
o im
pact
on
the
outc
ome
of p
rocu
rem
ent,
this
obs
erva
tion
has n
o di
rect
fin
anci
al im
pact
and
is c
lass
ified
am
ong
othe
r com
plia
nce
issu
es’.
Gen
eral
ly sp
eaki
ng, w
e vi
ew p
ublic
pro
cure
men
t err
ors a
s a c
ritic
al ri
sk to
the
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n, a
nd w
e ar
e pa
ying
app
ropr
iate
atte
ntio
n to
this
mat
ter.
A p
ublic
pr
ocur
emen
t rev
iew
syst
em h
as b
een
intro
duce
d, e
ncom
pass
ing
chec
ks o
n pu
blic
con
tract
s prio
r to
notif
icat
ion,
10
0 %
che
cks o
n pu
blic
con
tract
s bef
ore
they
are
pai
d, c
heck
s on
publ
ic c
ontra
cts d
urin
g on
-the-
spot
che
cks,
56
and
the
perio
dic
exte
rnal
and
inte
rnal
trai
ning
of i
nspe
ctor
s foc
usin
g on
the
deci
sion
-mak
ing
prac
tices
of t
he
cour
ts a
nd o
ther
insp
ectio
n bo
dies
. Che
cks a
re c
ondu
cted
by
law
yers
spec
ialis
ing
in p
ublic
pro
cure
men
t. G
rant
ees r
egul
arly
rece
ive
the
info
rmat
ion
they
nee
d on
line,
dur
ing
train
ing
held
on
the
Ope
ratio
nal
Prog
ram
me
Res
earc
h an
d D
evel
opm
ent f
or In
nova
tion,
in in
divi
dual
con
sulta
tions
, and
in th
e fo
rm o
f m
etho
dolo
gica
l ass
ista
nce.
As f
or th
e ef
fect
iven
ess o
f the
revi
ew sy
stem
we
have
intro
duce
d, w
e qu
ote
from
th
e A
udit
Con
clus
ion
issu
ed b
y th
e Su
prem
e A
udit
Off
ice
as p
art o
f its
Aud
it 14
/22
– Fi
nanc
ial r
esou
rces
in
tend
ed fo
r hig
her e
duca
tion
teac
hing
infr
astru
ctur
e:
‘The
Min
istry
of E
duca
tion,
You
th a
nd S
ports
has
als
o co
nduc
ted
thor
ough
insp
ectio
ns o
f doc
umen
tatio
n on
th
e pr
ocur
emen
t pro
cedu
re h
eld
by a
id b
enef
icia
ries.
The
rule
s est
ablis
hed
for t
he se
lect
ion
of su
pplie
rs
incl
uded
a d
etai
led
desc
riptio
n of
the
proc
edur
e an
d re
quire
men
ts re
latin
g, a
mon
g ot
her t
hing
s, to
the
prep
arat
ion
and
perf
orm
ance
of p
ublic
con
tract
s, in
clud
ing
chec
ks, d
ocum
enta
tion
on c
ontra
cts,
proc
edur
es in
sp
ecifi
c ca
ses,
smal
l-sca
le c
ontra
ctin
g, e
tc. I
n ce
rtain
cas
es, t
he ru
les w
ere
mor
e st
ringe
nt th
an th
e pr
ovis
ions
la
id d
own
in th
e Pu
blic
Pro
cure
men
t Act
. The
Min
istry
pro
ceed
ed in
acc
orda
nce
with
the
oper
atin
g m
anua
l, w
hich
des
crib
ed in
gre
at d
etai
l the
met
hod
for –
and
cou
rse
of –
che
cks o
n pu
blic
con
tract
s, th
e en
titie
s ca
rryi
ng o
ut th
e ch
ecks
, the
ir lin
ks, d
eadl
ines
, sam
plin
g, w
orki
ng p
roce
dure
s, an
d pr
oced
ures
for h
andl
ing
the
shor
tcom
ings
iden
tifie
d. T
he sh
ortc
omin
gs id
entif
ied
in th
e pr
epar
atio
n, a
war
d an
d pe
rfor
man
ce o
f pub
lic
cont
ract
s wer
e al
so p
art o
f the
pro
ject
risk
ana
lysi
s.
The
outc
ome
of th
e Su
prem
e A
udit
Off
ice’
s aud
it al
so c
onfir
med
that
the
Min
istry
’s re
view
syst
em fo
r Prio
rity
Axi
s 4 w
as su
ffic
ient
ly e
ffec
tive.
Am
ong
seve
n ai
d be
nefic
iarie
s, in
the
field
of p
rocu
rem
ent t
he O
ffic
e id
entif
ied
only
form
al e
rror
s or e
rror
s with
no
impa
ct o
n th
e co
urse
of t
he se
lect
ion
proc
edur
e.’
Ope
ratio
nal P
rogr
amm
e Ed
ucat
ion
for C
ompe
titiv
enes
s-
In re
latio
n to
aud
ited
proj
ects
und
er th
e O
pera
tiona
l Pro
gram
me
Educ
atio
n fo
r Com
petit
iven
ess,
the
ECA
aud
it id
entif
ied
no fi
ndin
gs c
onst
itutin
g an
err
or in
the
awar
d of
pub
lic c
ontra
cts.
Ope
ratio
nal P
rogr
amm
e Pr
ague
– C
ompe
titiv
enes
s-
57
The
man
agin
g au
thor
ity o
f the
Ope
ratio
nal P
rogr
amm
e Pr
ague
– C
ompe
titiv
enes
s doe
s not
agr
ee w
ith th
e fin
ding
and
has
file
d an
obj
ectio
n to
it.
Hun
gary
:act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fact
ual f
indi
ng, n
o ac
tion
requ
ired.
Port
ugal
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
As n
oted
in th
e EC
A A
nnua
l Rep
ort,
at th
e tim
e of
the
audi
ts, n
atio
nal a
utho
ritie
s had
alre
ady
iden
tifie
d th
e ca
ses o
f non
-com
plia
nce
and
had
alre
ady
impo
sed
the
nece
ssar
y fin
anci
al c
orre
ctio
ns.
Slov
akia
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
Min
istry
of E
duca
tion,
Sci
ence
, Res
earc
h an
d Sp
ort,
by w
ay o
f a le
tter o
f 19
Mar
ch 2
015,
refe
renc
e nu
mbe
r 201
5-42
18/1
4077
:2-3
5AA
, sen
t the
Sup
rem
e A
udit
Off
ice
obse
rvat
ions
on,
am
ong
othe
r thi
ngs,
Prov
isio
nal F
indi
ng 2
517-
41 c
once
rnin
g ov
erly
spec
ific
sele
ctio
n cr
iteria
in p
ublic
pro
cure
men
t pro
cedu
re; a
25
% c
orre
ctio
n ha
d be
en a
pplie
d to
the
proc
urem
ent o
f Pro
ject
261
1013
0083
281,
ent
itled
‘Mod
erni
satio
n of
th
e ed
ucat
ion
proc
ess a
t the
ben
efic
iary
’s p
rimar
y sc
hool
s, Sl
ovak
Cen
tre o
f Sci
entif
ic a
nd T
echn
ical
In
form
atio
n’, b
efor
e th
e au
dit w
as c
ondu
cted
. Thi
s pub
lic p
rocu
rem
ent w
as th
e su
bjec
t of t
he 2
012
Gov
ernm
ent A
udit
A 4
50 K
2855
. As t
his f
indi
ng h
ad a
lread
y be
en re
med
ied
by th
e ap
plic
atio
n of
a 2
5 %
co
rrec
tion
to a
ll co
ntra
ct-r
elat
ed c
osts
, the
EC
A’s
aud
it te
am st
ated
that
the
findi
ng h
ad n
o fin
anci
al
impl
icat
ions
. The
find
ing
was
iden
tifie
d in
the
repo
rt: A
udit
of th
e le
galit
y an
d re
gula
rity
of p
aym
ents
und
er
cohe
sion
pol
icy,
task
: 14E
SDD
AS,
Ope
ratio
nal P
rogr
amm
e 20
07SK
05U
PO00
1 Ed
ucat
ion.
6.36
.In
elig
ible
exp
endi
ture
R
oman
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
6.36
and
6.3
7 —
MEF
- In
the
cour
se o
f 201
5 D
G H
CP
has t
aken
the
follo
win
g m
easu
res t
o op
timis
e th
e m
anag
emen
t che
cks:
-The
revi
sion
of t
he F
inan
cial
Man
agem
ent P
roce
dure
, in
parti
cula
r the
spec
ific
subs
ectio
ns, w
ith a
vie
w to
de
velo
ping
a v
erifi
catio
n in
stru
men
t for
the
exis
tenc
e of
ove
rlapp
ing
dutie
s/re
spon
sibi
litie
s for
item
s
budg
eted
in th
e pr
ojec
t, w
here
the
refe
renc
e do
cum
ents
dev
elop
ed b
y ea
ch e
xper
t in
the
proj
ect w
ere
the
58
activ
ity re
ports
;
-Ins
truct
ion
No
103
on th
e re
gula
tion
of m
atte
rs re
latin
g to
the
mon
itorin
g pr
oces
s for
impl
emen
ting
SOPH
RD
fina
ncin
g co
ntra
cts.
-Dev
elop
men
t of t
he V
erifi
catio
n m
etho
dolo
gy fo
r mul
tiple
pro
ject
s
6.39
.In
frin
gem
ents
of s
tate
aid
ru
les
Bel
gium
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
L’A
utor
ité d
’aud
it a
étab
li de
s lis
tes d
e vé
rific
atio
n po
ur le
s aid
es d
’Eta
t, ad
apté
es à
cha
que
prog
ram
me
opér
atio
nnel
.
Parm
i les
554
pro
jets
aud
ités e
ntre
201
0 et
201
4, se
uls 1
6 ét
aien
t sou
mis
aux
règl
es e
n m
atiè
re d
’aid
es d
’Eta
t. A
ucun
d’e
ntre
eux
n’a
été
aff
ecté
par
une
err
eur c
once
rnan
t les
aid
es d
’Eta
t.
Au
trave
rs d
e l’a
udit
de sy
stèm
e tra
nsve
rsal
réal
isé
en 2
010
(cod
ifié
FED
ER07
), l’A
utor
ité d
’aud
it a
pu o
bten
ir un
e as
sura
nce
rais
onna
ble
quan
t au
resp
ect d
e la
régl
emen
tatio
n «
Aid
es d
’Eta
t » e
n R
égio
n w
allo
nne
et a
u se
in
des o
rgan
ism
es in
term
édia
ires a
insi
que
sur l
e ca
ract
ère
adéq
uat d
es v
érifi
catio
ns o
péré
es p
ar c
es e
ntité
s. Le
sy
stèm
e m
ise
en œ
uvre
par
l’A
utor
ité d
e ge
stio
n de
s pro
gram
mes
peu
t être
con
sidé
ré c
omm
e pr
ocur
ant u
ne
assu
ranc
e su
ffis
ante
de
sa c
apac
ité à
resp
ecte
r les
règl
es c
omm
unau
taire
s édi
ctée
s et l
es p
rocé
dure
s déf
inie
s da
ns le
des
crip
tif d
e ge
stio
n et
de
cont
rôle
du
prog
ram
me.
Le
fonc
tionn
emen
t est
con
sidé
ré c
omm
e bo
n, se
ules
de
s am
élio
ratio
ns m
ineu
res s
ont n
éces
saire
s.
En 2
015,
l’A
utor
ité d
’aud
it a
effe
ctué
un
audi
t de
syst
ème
porta
nt su
r les
exi
genc
es c
lés n
°1,4
,5 e
t 7 d
e l’A
utor
ité d
e G
estio
n po
ur c
e qu
i con
cern
e la
Dire
ctio
n gé
néra
le o
péra
tionn
elle
de
l’Eco
nom
ie, d
e l’E
mpl
oi e
t de
la R
eche
rche
(DG
O6)
, et p
lus p
artic
uliè
rem
ent p
our l
es p
roje
ts re
leva
nt d
e la
mes
ure
2.2
(val
oris
atio
n du
po
tent
iel d
es c
entre
s de
rech
erch
e) (F
EDER
17).
La C
AIF
renv
oie
au p
lan
d’ac
tion
et à
son
suiv
i de
déce
mbr
e 20
15 p
our o
bten
ir to
ut e
lem
ent d
’info
rmat
ion
perm
etta
nt d
’obt
enir
l’ass
uran
ce q
ue la
règl
emen
tatio
n re
lativ
e au
x ai
des d
’Eta
ts e
st re
spec
tée
par l
es e
ntité
s sou
s aud
it. E
nfin
, l’A
utor
ité d
’aud
it a
parti
cipé
par
aill
eurs
au
ques
tionn
aire
de
la C
our d
es c
ompt
es e
urop
éenn
es p
our c
e qu
i con
cern
e la
per
form
ance
en
mat
ière
d’a
ides
d’
Etat
en
2015
.
Cze
ch R
epub
lic: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: ;
Com
plet
ion
date
:
59
-Fro
m th
e po
int o
f vie
w o
f the
gen
eral
ex
ante
con
ditio
nalit
y ap
plic
able
to P
ublic
Aid
for E
SI fu
nds,
actio
n ha
s be
en ta
ken
in th
e fo
rm o
f an
Act
ion
Plan
to c
ompl
y w
ith g
ener
al e
x an
te c
ondi
tiona
lity
5 –
Publ
ic a
id fo
r the
ef
fect
ive
appl
icat
ion
of E
U le
gisl
atio
n re
latin
g to
pub
lic a
id in
the
field
of E
SI fu
nds.
A p
ublic
aid
wor
king
pa
rty h
as a
lso
been
est
ablis
hed,
whi
ch m
eets
and
wor
ks o
n an
ong
oing
bas
is. I
ts m
embe
rs a
re m
anag
ing
auth
oriti
es, a
nd it
s mee
tings
dis
cuss
and
subs
eque
ntly
elim
inat
e an
y ris
ks.
-MA
-rel
ated
aid
in th
e C
zech
Rep
ublic
is c
entra
lly re
cord
ed b
y th
e fo
llow
ing
bodi
es: t
he M
inis
try o
f A
gric
ultu
re (a
id in
the
real
ms o
f agr
icul
ture
, fis
herie
s and
fore
stry
) and
the
Off
ice
for t
he P
rote
ctio
n of
C
ompe
titio
n (o
ther
type
s of a
id).
Thes
e co
ordi
natin
g bo
dies
are
resp
onsi
ble
for h
oldi
ng n
egot
iatio
ns w
ith th
e C
omm
issi
on in
con
tent
ious
pub
lic a
id c
ases
.
Ger
man
y:ac
tion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
See
the
repl
ies i
n A
nnex
II re
gard
ing
the
audi
ts in
que
stio
n.
Mal
ta:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
At p
rese
nt, i
n th
e ca
se re
ferr
ed to
with
rega
rd to
Mal
ta, t
he P
lann
ing
and
Prio
ritie
s Coo
rdin
atio
n D
ivis
ion
(PPC
D) i
s stil
l at t
he st
age
of re
ceiv
ing
a fo
rmal
lette
r fro
m th
e Eu
rope
an C
omm
issi
on. C
onse
quen
tly, t
he d
ate
of c
ompl
etio
n is
not
yet
kno
wn.
Mal
ta w
ill p
rovi
de fu
ll ex
plan
atio
ns to
the
Euro
pean
Com
mis
sion
as s
oon
as it
re
ceiv
es th
e ab
ovem
entio
ned
form
al le
tter f
rom
the
Com
mis
sion
.
Pola
nd:a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
:
MA
I &
E O
P (C
F/ER
DF)
dis
pute
s the
Cou
rt of
Aud
itors
’ fin
ding
s on
the
audi
ted
I & E
OP
proj
ects
(alle
ged
non-
com
plia
nce
with
the
stat
e ai
d ru
les)
. Det
aile
d ex
plan
atio
ns a
re se
t out
in M
A I
& E
OP’
s pos
ition
on
indi
vidu
al D
AS
2014
aud
its (s
ee re
plie
s in
Ann
ex II
).
Rom
ania
:act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
MEF
- Bas
ed o
n th
e co
mm
ents
/reco
mm
enda
tions
in th
e EC
A R
epor
t, M
ASO
PIEC
(DG
FP)
will
reco
ver t
he
amou
nts d
ecla
red
inel
igib
le u
nder
Gov
ernm
ent E
mer
genc
y O
rder
No
66/2
011.
Spai
n:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
One
of t
he p
roje
cts a
udite
d by
the
Cou
rt un
der D
AS
2014
was
'Inv
estm
ents
for m
anuf
actu
ring
the
new
veh
icle
60
mod
el C
520
— F
ord
Espa
ña S
.L. (
code
V 1
239P
12)
— A
lmus
safe
s — V
alen
cia'.
The
est
ablis
hmen
t was
ca
tego
rised
in th
e in
terim
repo
rt as
'Oth
er c
ompl
ianc
e is
sue
– di
scre
panc
y in
the
perc
enta
ge o
f aid
inte
nsity
'.
With
rega
rd to
this
find
ing,
we
wou
ld p
oint
out
that
the
Euro
pean
Com
mis
sion
Dec
isio
n in
dica
tes b
oth
the
net
perc
enta
ge (1
6 %
) and
the
upda
ted
perc
enta
ge (1
5.6
%).
Whi
le th
e ne
t per
cent
age
rem
ains
unc
hang
ed, t
he u
pdat
ed p
erce
ntag
e ch
ange
s acc
ordi
ng to
the
perio
d in
whi
ch
the
inve
stm
ents
are
mad
e an
d th
e su
bsid
ies a
re p
aid.
In th
e ca
se in
han
d, th
e in
vest
men
ts w
ere
plan
ned
over
tw
o ye
ars w
hen
the
notif
icat
ion
was
mad
e to
the
Euro
pean
Com
mis
sion
and
the
upda
ted
subs
idy
was
ther
efor
e 15
.6 %
.
The
unde
rtaki
ng re
ques
ted
vario
us a
men
dmen
ts w
hich
wer
e ag
reed
to a
nd in
vest
men
ts w
ere
mad
e ov
er fo
ur
year
s, m
akin
g th
e re
sulti
ng u
pdat
ed su
bsid
y (1
5.8
%) s
light
ly la
rger
in p
erce
ntag
e te
rms t
han
the
initi
al
subs
idy,
alth
ough
the
gros
s sub
sidy
rem
aine
d 16
% a
t all
times
and
the
final
am
ount
pai
d (g
ross
am
ount
EU
R
24 3
34 0
03, w
hich
is E
UR
22
786
298
in u
pdat
ed te
rms)
was
less
than
the
amou
nt in
itial
ly a
ppro
ved
in b
oth
gros
s ter
ms (
EUR
24
800
000)
and
upd
ated
term
s (EU
R 2
3 45
8 16
6).
Ther
efor
e th
ere
is n
o di
scre
panc
y. T
he C
ourt
note
d th
at th
e fin
al im
pact
for t
he E
RD
F is
low
. It c
lass
ified
the
findi
ng a
s 'ot
her c
ompl
ianc
e is
sue'
and
ackn
owle
dged
that
the
findi
ng h
ad n
o di
rect
fina
ncia
l im
pact
on
the
budg
et. I
t can
not t
here
fore
be
clai
med
that
Spa
in fa
iled
to c
ompl
y w
ith E
U S
tate
aid
legi
slat
ion.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
UK
pro
ject
refe
renc
ed h
ere
is n
ot id
entif
ied
by th
e EC
A so
it is
not
pos
sibl
e to
com
men
t on
the
natu
re o
f th
e er
rors
.
6.43
.B
enef
icia
ries n
ot re
imbu
rsed
in
tim
e an
d un
just
ified
pa
ymen
t of a
dvan
ces t
o a
Mem
ber S
tate
Gre
ece:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 09/
09/2
015
Rem
oval
of a
ctio
ns a
s Sta
te a
id fr
om th
e op
erat
iona
l pro
gram
me
(Gov
ernm
ent G
azet
te, S
erie
s II,
No
1948
/201
5).
6.47
.Fi
nanc
ial I
nstru
men
ts fo
r de
liver
ing
EU fu
ndin
g C
roat
ia:a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: In
the
perio
d 20
07-2
013,
the
Rep
ublic
of C
roat
ia d
id n
ot u
se fi
nanc
ial i
nstru
men
ts d
ue to
the
fact
that
the
impl
emen
tatio
n of
ER
DF-
fund
ed p
rogr
amm
es c
omm
ence
d on
ly in
July
201
3, fo
llow
ing
the
acce
ssio
n to
the
61
EU. T
he E
urop
ean
Com
mis
sion
app
rove
d th
e op
erat
iona
l pro
gram
me
on 5
Sep
tem
ber 2
013,
thus
setti
ng in
m
otio
n th
e ac
tion
take
n to
est
ablis
h a
syst
em fo
r the
use
of f
inan
cial
inst
rum
ents
in th
e R
epub
lic o
f Cro
atia
. Pr
epar
atio
ns fo
r the
use
of f
inan
cial
inst
rum
ents
in th
e pe
riod
2014
-202
0 be
gan
in 2
014
and
impl
emen
tatio
n is
ex
pect
ed to
com
men
ce in
201
6.
Irel
and:
actio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 30/
06/2
014
We
appr
ecia
te th
e in
crea
sing
em
phas
is o
n Fi
nanc
ial I
nstru
men
ts fo
r del
iver
ing
EU fu
ndin
g ac
ross
EU
fund
ing
lines
and
we
are
enga
ged
in e
xam
inin
g op
portu
nitie
s acr
oss a
ll re
leva
nt se
ctor
s. A
s par
t of o
ur p
repa
ratio
ns fo
r the
201
4-20
20 p
rogr
amm
ing
perio
d, Ir
elan
d w
orke
d w
ith th
e EI
B to
iden
tify
prog
ram
mes
suita
ble
for f
inan
cial
inst
rum
ents
. Pot
entia
lly c
o-fin
anci
ng a
n en
ergy
eff
icie
ncy
fund
und
er T
O4
was
inve
stig
ated
by
Nat
iona
l Aut
horit
ies a
nd th
e D
epar
tmen
t of C
omm
unic
atio
ns, E
nerg
y an
d N
atur
al
Res
ourc
es. H
owev
er, i
t was
foun
d to
be
unsu
itabl
e du
e to
tim
ing
diff
eren
ces b
etw
een
fund
cre
atio
n an
d pr
ogra
mm
e ad
optio
n, a
nd th
e se
lect
ion
of a
fund
man
ager
. Th
e EI
B a
lso
carr
ied
out a
n in
vest
igat
ion
into
util
isin
g fin
anci
al in
stru
men
ts in
the
area
of s
ocia
l hou
sing
re
trofit
s and
con
clud
ed th
at g
rant
s wer
e th
e m
ost a
ppro
pria
te d
eliv
ery
mec
hani
sm. F
urth
er a
sses
smen
ts w
ere
carr
ied
out b
y ER
DF
Man
agin
g A
utho
ritie
s for
eac
h In
vest
men
t Prio
rity,
con
clud
ing
ther
e w
as n
o sc
ope
with
in
the
prop
osed
pro
gram
mes
at t
his t
ime,
but
this
will
be
kept
und
er re
view
. Th
e de
cisi
on w
as ta
ken
in F
ebru
ary
2015
not
to in
trodu
ce fi
nanc
ial i
nstru
men
ts in
the
ESF
HC
IOP,
but
they
m
ay b
e im
plem
ente
d at
a la
ter d
ate.
Fo
r the
EM
FF, I
rela
nd h
as e
xam
ined
the
usag
e of
Fin
anci
al In
stru
men
ts a
s par
t of t
he p
repa
ratio
n of
our
O
pera
tiona
l Pro
gram
me.
No
deci
sion
to u
se F
inan
cial
Inst
rum
ents
has
bee
n ta
ken
at th
is ti
me,
but
an
ex-a
nte
asse
ssm
ent i
n 20
16 w
ill e
xplo
re th
is o
ptio
n fu
rther
as r
equi
red
unde
r the
Com
mon
Pro
visi
ons R
egul
atio
n.
Lux
embo
urg:
actio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Le
mon
tant
de
l’env
elop
pe fi
nanc
ière
attr
ibué
e au
FED
ER n
e pe
rmet
pas
de
reco
urir
à de
s ins
trum
ents
fin
anci
ers e
n ra
ison
du
faib
le e
ffet
que
cel
a en
traîn
erai
t eu
égar
d no
tam
men
t aux
cha
rges
adm
inis
trativ
es q
ue
l’util
isat
ion
de c
e ty
pe d
’inst
rum
ents
ent
raîn
e.
6.49
.Sl
ow im
plem
enta
tion
of
Bul
gari
a:ac
tion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Ope
ratio
nal P
rogr
amm
e ‘R
egio
nal D
evel
opm
ent’
(OPR
D):
At p
rese
nt, a
s par
t of t
he JE
SSIC
A in
itiat
ive
in B
ulga
ria, t
he
62
finan
cial
inst
rum
ents
tw
o U
rban
Dev
elop
men
t Fun
ds in
vest
ing
in u
rban
dev
elop
men
t pro
ject
s hav
e m
ade
sign
ifica
nt p
rogr
ess.
The
Reg
iona
l U
rban
Dev
elop
men
t Fun
d A
D a
nd S
usta
inab
le U
rban
Dev
elop
men
t of S
ofia
Fun
d EA
D h
ave
sign
ed fi
nanc
ing
agre
emen
ts fo
r a to
tal o
f 32
urba
n de
velo
pmen
t pro
ject
s for
a to
tal o
f BG
N 1
90 m
illio
n, c
ompr
isin
g: B
GN
54.
2 m
illio
n fr
om th
e O
pera
tiona
l Pro
gram
me
‘Reg
iona
l Dev
elop
men
t’ 20
07-2
013,
77.
9 m
illio
n in
co-
finan
cing
secu
red
by th
e U
rban
D
evel
opm
ent F
unds
and
BG
N 5
7.8
mill
ion
in p
roje
ct sp
onso
r equ
ity. A
s of 2
7 N
ovem
ber 2
015,
Reg
iona
l Urb
an
Dev
elop
men
t Fun
d A
D h
as a
ppro
ved
finan
cing
from
the
Impu
ted
Loan
am
ount
ing
to B
GN
37.
2 m
illio
n or
108
.4%
of t
he
Impu
ted
Loan
, inc
ludi
ng a
gree
men
ts w
hich
hav
e be
en si
gned
for p
roje
ct fi
nanc
ing
of B
GN
29.
5 m
illio
n or
86%
of t
he
Impu
ted
Loan
and
fina
ncin
g w
hich
has
bee
n pa
id, a
mou
ntin
g to
BG
N 2
1.3
mill
ion
or 6
2% o
f the
Impu
ted
Loan
for
JESS
ICA
. At p
rese
nt, t
he S
usta
inab
le U
rban
Dev
elop
men
t of S
ofia
Fun
d EA
D h
as a
gree
d fin
anci
ng fr
om th
e Im
pute
d Lo
an o
f BG
N 2
4.7
mill
ion
or 1
04.5
% o
f the
Impu
ted
Loan
and
has
pai
d B
GN
19.
2 m
illio
n or
81%
of t
he Im
pute
d Lo
an
for J
ESSI
CA
.
Taki
ng in
to c
onsi
dera
tion
the
sign
ifica
nt p
rogr
ess a
chie
ved
in te
rms o
f ful
film
ent a
nd in
kee
ping
with
the
poss
ibili
ties
prov
ided
by
the
Com
mis
sion
’s G
uide
lines
on
Clo
sure
for t
he 2
007–
2013
per
iod,
the
Man
agin
g A
utho
rity
(MA
) of t
he
OPR
D a
nd E
IB to
ok m
easu
res t
o ex
tend
the
perio
ds fo
r inv
estin
g th
e fin
ance
s for
bot
h Fu
nds a
s fol
low
s:
-an
exte
nsio
n of
the
perio
d fo
r inv
estin
g fin
ance
s for
JESS
ICA
from
the
Sust
aina
ble
Urb
an D
evel
opm
ent o
f Sof
ia F
und
EAD
unt
il 30
June
201
6;
-an
exte
nsio
n of
the
perio
d fo
r inv
estin
g fin
ance
s for
JESS
ICA
from
the
Reg
iona
l Urb
an D
evel
opm
ent F
und
AD
unt
il 31
O
ctob
er 2
016.
In re
latio
n to
the
abov
e, b
oth
Urb
an D
evel
opm
ent F
unds
, bas
ed o
n th
e si
gnifi
cant
pro
gres
s mad
e, a
nnou
nced
an
inte
rest
in
rein
vest
ing
the
fund
s ret
urne
d fr
om in
vest
men
ts in
urb
an d
evel
opm
ent p
roje
cts u
nder
the
JESS
ICA
initi
ativ
e. W
ith th
is
in m
ind,
mea
sure
s wer
e ta
ken
to si
gn A
gree
men
ts o
n am
endi
ng th
e cu
rren
t Ope
ratio
nal A
gree
men
ts w
ith th
e Eu
rope
an
Inve
stm
ent B
ank
in it
s cap
acity
as a
Hol
ding
Fun
d.
In v
iew
of w
hat h
as b
een
stat
ed so
far,
the
MA
of t
he O
PRD
con
side
rs th
at th
e pr
ogre
ss m
ade
in im
plem
entin
g th
e fin
anci
al in
stru
men
t JES
SIC
A d
urin
g th
e pe
riod
follo
win
g th
e en
d of
201
3 is
sign
ifica
nt, a
s the
figu
res p
rese
nted
abo
ve
prov
e th
at B
ulga
ria is
succ
essf
ully
impl
emen
ting
the
JESS
ICA
pilo
t ini
tiativ
e fo
r fin
anci
ng u
rban
dev
elop
men
t pro
ject
s an
d ha
s suc
cess
fully
mad
e up
on
the
dela
y ac
cum
ulat
ed a
t the
star
t of t
he p
erio
d fo
r inv
estin
g fin
ance
s.
MLS
P: F
inan
cial
inst
rum
ents
hav
e no
t bee
n us
ed fo
r the
OP
‘Hum
an R
esou
rce
Dev
elop
men
t’ fo
r the
200
7–20
13 p
erio
d.
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
63
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
MEF
– D
GA
PE-
•The
impl
emen
tatio
n of
the
finan
cial
inst
rum
ents
in a
ll th
e M
S w
as a
ffec
ted,
unt
il 20
12, b
y in
accu
raci
es in
the
initi
al re
gula
tory
fram
ewor
k an
d by
an
initi
al la
ck o
f fle
xibi
lity
in th
e fin
anci
ng o
f wor
king
cap
ital t
o m
aint
ain
curr
ent o
pera
tions
, whi
ch w
as e
ssen
tial f
or c
ompa
nies
dur
ing
the
finan
cial
cris
is.
•Con
cern
ing
the
mea
sure
s rec
omm
ende
d by
the
CO
M to
ens
ure
impr
oved
impl
emen
tatio
n of
the
finan
cial
in
stru
men
ts, R
oman
ia
(a)h
as im
prov
ed m
onito
ring
by in
crea
sing
the
num
ber o
f mon
itorin
g an
d au
ditin
g vi
sits
and
requ
este
d th
e fin
anci
al in
term
edia
ries t
o es
timat
e th
e m
onth
ly re
sults
and
the
prog
ress
in a
chie
ving
the
inte
rmed
iate
targ
ets
set o
ut in
the
cont
ract
;
(b)h
as re
allo
cate
d re
sour
ces a
mon
g in
term
edia
ries (
bank
s), w
ith th
e ap
prov
al o
f the
Inve
stm
ent C
omm
ittee
, ba
sed
on p
erfo
rman
ce;
(c)h
as re
allo
cate
d re
sour
ces u
nder
the
SOP
IEC
200
7-20
13 to
supp
lem
ent t
he JE
REM
IE b
udge
t by
EUR
50
mill
ion
for t
he im
plem
enta
tion
of th
e in
tere
st ra
te su
bsid
y in
stru
men
t with
risk
shar
ing
and
carr
ied
out a
new
se
lect
ion
proc
ess f
or fi
nanc
ial i
nter
med
iarie
s.
•In
Dec
embe
r 201
4, a
bsor
ptio
n un
der t
he JE
REM
IE in
stru
men
t had
reac
hed
65 %
, and
in M
ay 2
015
it ha
d re
ache
d 90
% (e
stim
ate)
. The
est
imat
ed a
bsor
ptio
n in
clud
es: a
mou
nts s
et a
side
for p
aym
ents
und
er th
e lo
an
guar
ante
es c
ontra
cted
, am
ount
s pai
d to
SM
Es fo
r loa
ns c
o-fin
ance
d w
ith ri
sk sh
arin
g, a
mou
nts p
aid
to S
MEs
in
the
form
of v
entu
re c
apita
l inv
estm
ent a
nd m
anag
emen
t cos
ts a
t the
leve
l of t
he in
term
edia
ries a
nd o
f the
H
oldi
ng F
und
(EIF
). G
iven
the
exte
nsio
n of
the
dead
line
for i
mpl
emen
ting
the
finan
cial
inst
rum
ents
unt
il 20
16,
unde
r the
am
ende
d gu
idel
ines
on
the
clos
ure
of th
e pr
ogra
mm
es is
sued
by
the
EC in
Apr
il 20
15, R
oman
ia h
as
supp
lem
ente
d th
e JE
REM
IE re
sour
ces b
y EU
R 7
5 m
illio
n, a
ctua
lly p
aid
out t
o th
e EI
F (J
EREM
IE h
oldi
ng
fund
) in
two
inst
alm
ents
, nam
ely
in Ju
ne a
nd O
ctob
er 2
015.
In to
tal,
thro
ugh
the
final
bud
get o
f JER
EMIE
in
itiat
ive
amou
ntin
g to
EU
R 2
25 m
illio
n, th
e es
timat
ed m
ultip
lyin
g ef
fect
(exp
ress
ed in
tot
al fu
ndin
g fo
r SM
Es) w
ill b
e m
ore
than
2.5
tim
es.
Slov
akia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Slov
ak in
stitu
tions
hav
e do
ne a
ll th
ey c
an to
impr
ove
take
-up
in th
e im
plem
enta
tion
of fi
nanc
ial i
nstru
men
ts in
Sl
ovak
ia. A
part
from
per
iodi
c an
d rig
orou
s mon
itorin
g of
the
perf
orm
ance
of f
inan
cial
inst
rum
ents
, act
ion
has
64
been
take
n to
impr
ove
the
flexi
bilit
y of
con
ditio
ns fo
r fin
anci
al in
term
edia
ries (
e.g.
the
prov
isio
n of
ove
rdra
fts,
incr
ease
d cr
edit
amou
nts,
the
canc
ella
tion
of th
e gu
aran
tee
fee,
revo
lvin
g, th
e fin
anci
ng o
f wor
king
cap
ital,
etc.
). M
eetin
gs h
ave
been
hel
d w
ith fi
nanc
ial i
nter
med
iarie
s to
iden
tify
the
mai
n hi
ndra
nces
in th
e im
plem
enta
tion
of fi
nanc
ial i
nstru
men
ts. T
hese
mai
n hi
ndra
nces
wer
e fo
und
to b
e st
agna
ting
corp
orat
e cr
edit
on th
e m
arke
t, as
soci
ated
with
the
inte
rnat
iona
l fin
anci
al a
nd e
cono
mic
cris
is, a
s wel
l as t
echn
ical
bar
riers
st
emm
ing
from
EU
regu
latio
ns (t
he p
recl
usio
n of
refin
anci
ng, c
ost r
eim
burs
emen
t, th
e ag
ricul
tura
l sec
tor a
nd
the
Bra
tisla
va re
gion
, the
adm
inis
trativ
e bu
rden
of r
epor
ting
on S
tate
aid
or d
e m
inim
is a
id a
t fin
al
bene
ficia
ries,
etc.
). Th
e re
lativ
ely
high
leve
rage
eff
ect o
f the
gua
rant
ee in
stru
men
t dam
pene
d th
e in
stru
men
t’s
succ
ess,
with
add
ition
al re
sear
ch in
to m
arke
t dem
and
reve
alin
g th
at th
ere
was
mor
e in
tere
st in
a ri
sk-s
harin
g in
stru
men
t with
less
of a
leve
rage
eff
ect.
Echo
ing
this
, fin
anci
al in
term
edia
ries w
ere
sele
cted
in su
mm
er 2
015.
W
e ex
pect
con
tract
s to
be c
oncl
uded
with
fina
ncia
l int
erm
edia
ries a
nd th
e ris
k-sh
arin
g in
stru
men
t with
a lo
wer
le
vera
ge e
ffec
t to
be la
unch
ed b
y th
e en
d of
201
5. T
he e
ligib
ility
of e
xpen
ditu
re in
rela
tion
to c
redi
t in
stru
men
ts re
quire
s the
dis
burs
emen
t of t
he c
redi
t in
its e
ntire
ty to
the
finan
cial
ben
efic
iary
; how
ever
, the
fina
l be
nefic
iary
did
not
take
up
the
reso
urce
s qui
ckly
eno
ugh
(as i
nves
tmen
ts w
ere
bein
g re
ined
in a
t a ti
me
whe
n th
e m
arke
t situ
atio
n w
as p
reca
rious
). A
lthou
gh re
finan
cing
and
cos
t rei
mbu
rsem
ent h
ave
been
off
icia
lly
prec
lude
d, fr
om S
lova
kia’
s per
spec
tive
ther
e is
no
lega
l bas
is fo
r suc
h cu
rbs.
Spai
n: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: W
e ag
ree
with
the
Com
mis
sion
’s re
spon
se w
ith re
gard
to th
is fi
ndin
g.
6.50
.D
isbu
rsem
ent r
ate
is to
o lo
w
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Spai
n: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: W
e ag
ree
with
the
Com
mis
sion
’s re
spon
se w
ith re
gard
to th
is fi
ndin
g.
Box
6.1
. Ex
ampl
es o
f ser
ious
vi
olat
ions
of t
he ru
les o
n pu
blic
pro
cure
men
t
Bel
gium
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Finl
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: 1
1.12
.201
5 G
erm
any:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Item
(a):
Rem
edia
l mea
sure
s wer
e ta
ken
to g
uara
ntee
com
plia
nce
with
pro
cure
men
t pro
visi
ons a
nd w
ere
desc
ribed
to th
e C
omm
issi
on in
a le
tter o
f 19
Nov
embe
r 201
5. C
onsu
ltatio
n is
taki
ng p
lace
on
the
amou
nt o
f
65
the
requ
isite
fina
ncia
l cor
rect
ion.
Ite
m (b
): Er
rors
are
bei
ng th
orou
ghly
ana
lyse
d by
the
rele
vant
man
agin
g au
thor
ities
and
, dep
endi
ng o
n th
e ty
pe
of e
rror
, enh
ance
d ch
ecks
by
inte
rmed
iate
bod
ies,
adap
tatio
n of
che
cklis
ts, t
rain
ing
cour
ses o
r sim
ilar a
ctio
ns
are
bein
g un
derta
ken.
In th
e ca
se o
f the
ER
DF,
mor
eove
r, th
ere
are
regu
lar e
xcha
nges
rega
rdin
g th
e co
mm
ones
t sou
rces
of e
rror
and
on
rem
edia
l act
ion
at th
e m
eetin
gs o
f the
ER
DF
man
agin
g au
thor
ity w
ith th
e Fe
dera
l Min
istry
for E
cono
mic
Aff
airs
and
Ene
rgy,
ofte
n al
ong
with
Com
mis
sion
aud
itors
from
DG
Reg
io.
Hun
gary
: act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
Euro
pean
Cou
rt of
Aud
itors
(‘A
udit
rela
ting
to th
e st
atem
ent o
f ass
uran
ce o
n th
e 20
14 fi
nanc
ial y
ear
(DA
S-20
14) –
Fin
al a
udit
findi
ngs o
n th
e pa
ymen
ts to
the
2007
HU
161P
O00
7 op
erat
iona
l pro
gram
me
– Tr
ansp
ort –
CF
– re
fere
nce
num
ber A
RPF
-671
6’, l
ine
sect
ion
Kis
újsz
állá
s (ex
cl.))
– P
üspö
klad
ány
(incl
.))
foun
d th
at th
ere
was
an
infr
inge
men
t rel
atin
g to
a p
ublic
pro
cure
men
t pro
cedu
re a
nd c
onsi
dere
d th
at fi
nanc
ial
corr
ectio
n w
as n
eces
sary
. How
ever
, in
this
resp
ect H
unga
ry st
ands
by
its p
ositi
on p
rese
nted
in it
s let
ter o
f rep
ly
on th
e sa
me
subj
ect,
date
d 9
June
201
5, in
rela
tion
to th
e EC
A D
AS
2014
‘Pre
limin
ary
obse
rvat
ions
PF-
6716
’. O
ur le
gal p
ositi
on is
that
the
Con
tract
ing
auth
ority
of t
he M
embe
r Sta
te h
as c
lear
ly a
cted
in a
ccor
danc
e w
ith
EU a
nd n
atio
nal l
aw in
wha
t the
Eur
opea
n C
ourt
of A
udito
rs d
eem
s an
infr
inge
men
t; th
e bi
dder
s wer
e ex
clud
ed in
a la
wfu
l man
ner;
ther
efor
e, th
ere
is n
o ro
om fo
r fin
ding
any
irre
gula
rity
or fi
nanc
ial c
orre
ctiv
e m
easu
res i
n th
e ca
se c
once
rned
. For
that
reas
on, w
e ha
ve n
ot im
plem
ente
d an
y fin
anci
al c
orre
ctio
n, a
nd w
e di
sput
e th
e fin
ding
. It
aly:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Mal
ta: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: A
t pre
sent
, in
the
case
refe
rred
to w
ith re
gard
to M
alta
, the
Pla
nnin
g an
d Pr
iorit
ies C
oord
inat
ion
Div
isio
n (P
PCD
) is s
till a
t the
stag
e of
rece
ivin
g a
form
al le
tter f
rom
the
Euro
pean
Com
mis
sion
. Con
sequ
ently
, the
dat
e of
com
plet
ion
is n
ot y
et k
now
n. It
shou
ld b
e no
ted
that
Mal
ta d
oes n
ot a
gree
with
the
conc
lusi
on o
f the
Eu
rope
an C
ourt
of A
udito
rs th
at M
alta
use
d th
e di
rect
aw
ard
proc
edur
e; in
fact
, Mal
ta o
pted
for t
he o
pen
proc
edur
e an
d su
bseq
uent
ly fo
r the
neg
otia
ted
proc
edur
e.
66
Swed
en: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e C
ourt
of A
udito
rs h
as n
ot y
et is
sued
a fi
nal r
epor
t fol
low
ing
the
trilo
gue
in Ju
ne 2
015.
Lik
e th
e C
omm
issi
on, S
wed
en a
nd th
e re
spon
sibl
e au
thor
ities
are
ther
efor
e aw
aitin
g th
e re
port
befo
re c
omm
entin
g or
ta
king
act
ion
on th
e au
dit.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
UK
pro
ject
refe
renc
ed h
ere
is n
ot id
entif
ied
by th
e EC
A so
it is
not
pos
sibl
e to
com
men
t on
the
natu
re o
f th
e pu
blic
pro
cure
men
t err
ors.
How
ever
, EC
A a
ckno
wle
dged
, in
a re
cent
Spe
cial
Rep
ort o
n Pu
blic
Pro
cure
men
t iss
ues,
the
good
pra
ctic
es in
trodu
ced
by
the
UK
sinc
e er
rors
iden
tifie
d in
pre
viou
s yea
rs. U
K a
utho
ritie
s are
wor
king
to c
ontin
ue th
e im
prov
emen
t in
publ
ic p
rocu
rem
ent p
roce
dure
s in
stru
ctur
al fu
nds p
rogr
amm
es fo
r the
201
4-20
per
iod.
B
ox 6
.2.
Exam
ples
of a
llege
d no
n-el
igib
le c
osts
A
ustr
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: R
egar
ding
e):
The
proj
ect c
once
rned
is n
ot in
clud
ed in
the
expe
nditu
re d
ecla
ratio
n fo
r the
tim
e be
ing.
The
fina
l de
cisi
on o
n ho
w th
e ca
se w
ill u
ltim
atel
y be
han
dled
has
yet
to b
e m
ade.
C
zech
Rep
ublic
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
findi
ng (e
rror
) cov
ered
by
the
enqu
iry is
uni
dent
ifiab
le (t
he o
bser
vatio
n ha
s bee
n de
scrib
ed in
ver
y br
oad
term
s).
Finl
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: 2
1.12
.201
5 R
ecov
ery
deci
sion
s tak
en o
n 12
Nov
embe
r 201
5 an
d 16
Nov
embe
r 201
5.
Ger
man
y: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Se
e th
e re
plie
s in
Ann
ex II
rega
rdin
g th
e au
dits
in q
uest
ion.
N
ethe
rlan
ds: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 15
Mar
ch 2
015
The
proj
ect i
s the
Avi
atio
n In
dust
ry F
und
(Sec
torf
onds
luch
tvaa
rt) p
roje
ct 2
010E
SFN
133.
The
cas
e re
late
s to
one
invo
ice
for t
he h
ire o
f adm
inis
trativ
e se
rvic
es, w
here
a se
ctio
n of
the
serv
ices
pro
vide
d re
late
d no
t to
the
actio
n D
pro
ject
exa
min
ed b
y th
e C
ourt
but i
nste
ad to
the
actio
n J p
roje
ct.
The
extra
pola
tion
file
now
incl
udes
a
ques
tion
expr
essl
y as
king
how
far t
he c
osts
rela
te to
the
proj
ect (
colu
mn
M in
the
extra
pola
tion
file)
.
67
Pola
nd: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: A
ctiv
ities
of t
he M
anag
ing
Aut
horit
y of
the
Hum
an C
apita
l Ope
ratio
nal P
rogr
amm
e (M
A H
C O
P, su
ppor
ted
by th
e Eu
rope
an S
ocia
l Fun
d):
1)as
rega
rds s
ub-p
oint
(c),
we
ass
ume
that
the
case
des
crib
ed in
volv
ing
cost
s unr
elat
ed to
the
proj
ect
conc
erne
d re
port
PF 6
758,
find
ings
251
8-22
, in
whi
ch o
pera
ting
cost
s inc
urre
d fo
r ano
ther
pro
ject
(r
eim
burs
emen
t of o
ccup
atio
nal t
hera
py w
orks
hops
for d
isab
led
pers
ons)
wer
e sh
own
as a
n ow
n co
ntrib
utio
n to
the
proj
ect.
With
rega
rd to
thos
e fin
ding
s, in
our
repl
y to
the
repo
rt w
e as
ked
for t
he e
rror
(PLN
20
001.
56,
extra
pola
ted
erro
r: PL
N 2
3 43
2.03
) to
be c
lass
ified
as a
pro
ject
sele
ctio
n er
ror b
y th
e se
cond
-leve
l int
erm
edia
te
body
(IB
II).
Erro
rs o
f thi
s typ
e ha
d be
en id
entif
ied
by p
revi
ous E
C a
udits
and
had
giv
en ri
se to
the
impo
sitio
n of
cor
rect
ions
on
som
e co
ntra
cts c
oncl
uded
by
the
seco
nd-le
vel i
nter
med
iate
bod
y. T
he sa
mpl
e co
vere
d by
the
Com
mis
sion
's co
rrec
tions
als
o in
clud
ed th
e pr
ojec
t exa
min
ed b
y th
e C
ourt
of A
udito
rs in
whi
ch th
e ab
ove-
men
tione
d fin
ding
s wer
e m
ade.
In it
s fin
al p
ositi
on o
n th
e re
port,
the
Cou
rt of
Aud
itors
indi
cate
d th
at th
e er
ror
rate
had
bee
n re
duce
d to
7.8
4%. I
n vi
ew o
f the
Com
mis
sion
’s p
revi
ous p
ositi
on o
n th
e co
nsum
ptio
n of
this
er
ror b
y th
ese
corr
ectio
ns, w
e ar
e w
aitin
g to
be
info
rmed
whe
ther
furth
er a
ctio
n is
nee
ded
on th
ese
findi
ngs o
r w
heth
er th
ey c
an b
e re
gard
ed a
s clo
sed.
The
Com
mis
sion
has
not
indi
cate
d its
pos
ition
on
this
mat
ter t
o da
te.
2)as
rega
rds s
ub-p
oint
(d) -
in a
ccor
danc
e w
ith su
mm
ary
findi
ngs 2
514-
51 o
f Cou
rt of
Aud
itors
repo
rt N
o PF
-66
38, t
he a
mou
nt d
eem
ed in
elig
ible
on
the
grou
nds o
f irr
egul
ariti
es in
con
nect
ion
with
the
impl
emen
tatio
n of
co
unse
lling
and
trai
ning
(inc
ludi
ng th
e la
ck o
f app
ropr
iate
trai
ning
/cou
nsel
ling
qual
ifica
tions
) was
est
imat
ed a
t PL
N 2
5 99
0. T
his a
mou
nt w
as re
cove
red
from
the
bene
ficia
ry (1
3.08
.201
5). M
A H
C O
P is
wai
ting
to b
e in
form
ed b
y th
e C
omm
issi
on w
heth
er fu
rther
act
ion
is n
eede
d on
thes
e fin
ding
s or w
heth
er th
ey c
an b
e re
gard
ed a
s clo
sed.
Onc
e th
is in
form
atio
n ha
s bee
n re
ceiv
ed fu
rther
act
ion
can
be ta
ken.
A
ctiv
ities
of t
he M
anag
ing
Aut
horit
y of
the
Inno
vativ
e Ec
onom
y O
pera
tiona
l Pro
gram
me
(MA
IE O
P,
supp
orte
d by
the
Euro
pean
Reg
iona
l Dev
elop
men
t Fun
d):
The
findi
ngs o
f the
Cou
rt of
Aud
itors
repo
rt N
o PF
-644
2 re
late
d to
pro
ject
IE O
P.01
.01.
02-0
0-06
9/09
(U
niw
ersy
tet J
agie
llons
ki).
The
Cou
rt of
Aud
itors
foun
d th
at th
e pr
ojec
t pay
roll
cost
s wer
e in
elig
ible
- pa
y ha
d be
en in
crea
sed
abov
e th
e m
axim
um b
asic
sala
ry ra
tes,
a ris
e w
hich
was
unj
ustif
ied
by m
arke
t con
ditio
ns.
By
lette
r dat
ed 2
6 A
ugus
t 201
5 M
A IE
OP
forw
arde
d th
e fin
al v
ersi
on o
f the
Cou
rt of
Aud
itors
’ rep
ort N
o PF
-64
42 to
the
appr
opria
te In
term
edia
te B
ody
(whi
ch w
as re
spon
sibl
e fo
r sup
ervi
sing
impl
emen
tatio
n of
the
proj
ect).
MA
IE O
P w
ill ta
ke fu
rther
act
ion
in a
ccor
danc
e w
ith th
e C
omm
issi
on’s
pos
ition
on
the
mat
ter.
68
Posi
tion
of th
e M
anag
ing
Aut
horit
y of
the
Infr
astru
ctur
e an
d En
viro
nmen
t Ope
ratio
nal P
rogr
amm
e (M
A I
& E
O
P, su
ppor
ted
by th
e C
ohes
ion
Fund
/ER
DF)
: M
A I
& E
OP
disp
utes
the
Cou
rt of
Aud
itors
’ fin
ding
s on
the
I & E
OP
audi
ted
proj
ects
(alle
ged
non-
com
plia
nce
with
pub
lic p
rocu
rem
ent p
roce
dure
s/co
ntra
ct a
war
d pr
oced
ures
). D
etai
led
expl
anat
ions
are
set o
ut
in M
A I
& E
OP’
s pos
ition
on
indi
vidu
al D
AS
2014
aud
its.
Furth
er a
ctio
n un
der t
he
lsk
ie R
egio
nal O
pera
tiona
l Pro
gram
me
(MA
l
skie
RO
P, su
ppor
ted
by th
e ER
DF)
: O
n 1
Oct
ober
201
4 th
e M
anag
ing
Aut
horit
y im
plem
ente
d an
add
ition
al c
ompr
ehen
sive
ex-
post
che
ck
proc
edur
e fo
r pub
lic p
rocu
rem
ent c
ontra
cts s
ubm
itted
by
bene
ficia
ries f
or re
fund
s. In
add
ition
to a
udit
activ
ities
, MA
l
skie
RO
P pl
aces
par
ticul
ar e
mph
asis
on
orga
nisi
ng tr
aini
ng a
nd p
ract
ical
wor
ksho
ps fo
r be
nefic
iarie
s and
MA
staf
f on
the
appl
icat
ion
of th
e Pu
blic
Pro
cure
men
t Act
.
Port
ugal
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: N
O ;
Com
plet
ion
date
: Se
e re
plie
s in
Ann
ex II
of t
his q
uest
ionn
aire
.
Box
6.3
. Ex
ampl
e of
a p
roje
ct
infr
ingi
ng st
ate
aid
rule
s R
oman
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed:
YES
; C
ompl
etio
n da
te: 3
0 Ju
ne 2
015
MEF
– S
OPI
EC-
Bas
ed o
n th
e as
sess
men
ts in
EC
A R
epor
t for
201
4 on
the
Ope
ratio
nal P
rogr
amm
e fo
r Inc
reas
e of
Ec
onom
ic C
ompe
titiv
enes
s, re
veal
ing
that
the
appl
ican
ts h
ave
omitt
ed to
dec
lare
all
partn
er o
r lin
ked
com
pani
es, w
hich
cou
ld le
ad to
losi
ng th
e st
atus
of S
ME
(und
er L
aw N
o 34
6/20
04),
MA
SO
P IE
C
issu
ed In
stru
ctio
n N
o 42
54 o
f 26
Febr
uary
201
5, a
ccom
pani
ed b
y a
list t
o re
view
the
elig
ibili
ty o
f all
cont
ract
s w
ith S
ME
bene
ficia
ries,
co-f
inan
ced
unde
r SO
P IE
C -
Prio
rity
Axi
s 1, b
oth
in th
e su
stai
nabi
lity
perio
d,
or u
nder
impl
emen
tatio
n.
Inst
ruct
ion
No
4254
of 2
6 Fe
brua
ry 2
015
was
sent
to a
ll R
DA
s (IB
SO
P IE
C),
spec
ifyin
g th
e
cle
ar d
eadl
ines
for c
ompl
etio
n an
d in
clud
ing
an a
dditi
onal
requ
est t
o ch
eck
with
the
Nat
iona
l Tra
de R
egis
ter
Off
ice
all f
irms/
natu
ral o
r leg
al p
erso
ns li
sted
in th
e C
onfir
mat
ion
of C
ompa
ny D
etai
ls a
s sha
reho
lder
s of t
he
bene
ficia
ry c
ompa
ny.
The
MA
SO
P IE
C, t
oget
her w
ith th
e lo
cal i
nter
med
iate
bod
ies,
has r
e-ch
ecke
d, d
urin
g th
e pe
riod
from
A
pril
to Ju
ne 2
015,
2 2
00 b
enef
icia
ries i
n or
der t
o es
tabl
ish
thei
r cla
ssifi
catio
n as
SM
E. T
he in
form
atio
n fr
om
the
Nat
iona
l Tra
de R
egis
ter O
ffic
e, th
e pl
atfo
rm o
f the
Com
petit
ion
Cou
ncil
and
the
AR
AC
HN
E sy
stem
was
us
ed u
nder
the
re-c
heck
as u
nder
lyin
g to
ol.
69
Box
6.4
. Ex
ampl
e of
an
inel
igib
le
proj
ect
Gre
ece:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
9/09
/201
5 R
emov
al o
f act
ions
as S
tate
aid
from
the
oper
atio
nal p
rogr
amm
e (G
over
nmen
t Gaz
ette
, Ser
ies I
I, N
o 19
48/2
015)
B
ox 6
.5.
Exam
ple
of M
embe
r Sta
tes
not r
eim
burs
ing
bene
ficia
ries
in ti
me
and
unju
stifi
ed
paym
ent o
f adv
ance
s to
Mem
ber S
tate
s
Fran
ce: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: Su
r la
prog
ram
mat
ion
2007
-201
3, le
dél
ai d
e pa
iem
ent
d’un
bén
éfic
iaire
s’ex
pliq
ue p
ar le
s mod
alité
s de
la
mis
e à
disp
ositi
on d
es c
rédi
ts e
n Fr
ance
d’u
n pr
ogra
mm
e na
tiona
l à g
estio
n dé
conc
entré
e.
En e
ffet
, cet
te m
ise
à di
spos
ition
s’ef
fect
ue e
n 2
tem
ps :
1-
Au
nive
au n
atio
nal,
l’au
torit
é de
ges
tion
en ti
tre –
Dél
égat
ion
géné
rale
à l’
empl
oi e
t à la
form
atio
n pr
ofes
sion
nelle
- D
GEF
P, p
rodu
it l’é
tat d
e ré
parti
tion
régi
onal
des
cré
dits
à c
haqu
e pa
iem
ent c
omm
unau
taire
. C
es c
rédi
ts so
nt e
nsui
te v
ersé
s par
le se
rvic
e du
con
trôle
bud
géta
ire e
t com
ptab
le m
inis
térie
l du
min
istè
re d
es
Fina
nces
et d
es c
ompt
es p
ublic
s ( p
oint
uni
que
d’en
trée
des c
rédi
ts c
omm
unau
taire
s pou
r la
Fran
ce) s
elon
les
proc
édur
es p
révu
es p
ar la
circ
ulai
re in
term
inis
térie
lle C
D-0
877
du 1
4 m
ai 2
007
sur l
e co
mpt
e ou
vert
aupr
ès d
e ch
aque
dire
ctio
n ré
gion
ale
des e
ntre
pris
es, d
e la
con
curr
ence
, de
la c
onso
mm
atio
n, d
u tra
vail
et d
e l’e
mpl
oi -
DIR
ECC
TE (a
utor
ité d
e ge
stio
n dé
légu
ée) ;
2-
Au
nive
au ré
gion
al –
la
Dire
ctio
n ré
gion
ale
des f
inan
ces p
ubliq
ues (
DR
FiP)
, aut
orité
de
certi
ficat
ion
du
prog
ram
me,
pro
cède
au
paie
men
t des
som
mes
due
s aux
bén
éfic
iaire
s ou
aux
orga
nism
es in
term
édia
ires -
OI
sur d
eman
de d
e la
DIR
ECC
TE. P
our l
e pa
iem
ent d
es b
énéf
icia
ires c
onve
ntio
nnés
par
un
orga
nism
e in
term
édia
ire, c
elui
-ci a
ssur
e le
pai
emen
t des
bén
éfic
iaire
s sel
on se
s mod
alité
s pro
pres
. Le
dél
ai d
e ve
rsem
ent
incr
imin
é co
rres
pond
au
cas d
’un
orga
nism
e in
term
édia
ire se
situ
ant é
gale
men
t en
posi
tion
de b
énéf
icia
ire d
es
créd
its F
SE. L
e re
spec
t d’u
n pa
iem
ent d
ans l
es p
lus b
refs
dél
ais (
artic
le 8
0 du
règl
emen
t 180
3-20
06) i
ncom
be à
ch
aque
dél
égat
aire
de
gest
ion
(DIR
ECC
TE o
u O
I) p
our s
es b
énéf
icia
ires.
Par a
illeu
rs, l
a ré
glem
enta
tion
rela
tive
à la
pro
gram
mat
ion
2007
-201
3 n’
impo
se p
as d
e dé
lai d
e ré
fére
nce
pour
le p
aiem
ent d
es b
énéf
icia
ires.
Gre
ece:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
9/09
/201
5 R
emov
al o
f act
ions
as S
tate
aid
from
the
oper
atio
nal p
rogr
amm
e (G
over
nmen
t Gaz
ette
, Ser
ies I
I, N
o 19
48/2
015)
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
70
Net
herl
ands
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: N
ot a
pplic
able
-T
his c
once
rns t
he fo
llow
ing
proj
ects
: o2
010E
SFN
133
Avi
atio
n In
dust
ry F
und
(Sec
torf
onds
luch
tvaa
rt, a
ctio
n D
) o2
011E
SFN
269
VV
T (a
ctio
n D
) o2
011E
SFN
322
TNT
(act
ion
D)
o201
1ESF
N37
6 K
PN (a
ctio
n D
) o2
011E
SFN
566
KLP
D (a
ctio
n D
) o2
011E
SFT6
45 D
JI (a
ctio
n D
) Fo
r ESF
201
4-20
20 th
e 90
-day
tim
e-lim
it w
ill b
e ap
plie
d.B
ox 6
.7.
Exam
ple
of p
roje
cts w
ithou
t ad
ded
valu
e G
reec
e: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e in
form
atio
n is
not
suff
icie
nt fo
r det
erm
inin
g th
e pr
ojec
t to
whi
ch re
fere
nce
is m
ade.
Box
6.8
. Ex
ampl
e of
indi
cato
rs n
ot in
lin
e w
ith O
P It
aly:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Box
6.9
. Ex
ampl
e of
pro
ject
s with
a
perf
orm
ance
bas
ed fu
ndin
g sy
stem
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
MEF
- SO
PIEC
6.9
and
6.1
0 –
MEF
– S
OPH
RD
M
A S
OPI
EC-
MA
SO
PIEC
issu
ed In
stru
ctio
n N
o 19
954
of 2
0 N
ovem
ber 2
014
appl
icab
le to
all
bene
ficia
ries —
pro
duct
ive
com
pani
es -
all t
hrou
gh th
e su
stai
nabi
lity
perio
d. T
he c
heck
s car
ried
out f
or th
e Fi
nal P
rogr
ess R
epor
t an
d fo
r the
fina
l app
licat
ion
for r
eim
burs
emen
t sha
ll in
clud
e ve
rific
atio
n of
the
degr
ee o
f ach
ieve
men
t of t
he
indi
cato
rs.
MA
SO
PHR
D-
Follo
win
g th
e EC
reco
mm
enda
tions
, MA
SO
PHR
D re
duce
d th
e m
axim
um re
imbu
rsem
ent c
eilin
gs fo
r the
sa
larie
s of t
he e
xper
ts e
mpl
oyed
in th
e pr
ojec
ts fi
nanc
ed u
nder
the
SOPH
RD
, so
that
the
curr
ent c
eilin
gs
(App
lican
t’s G
uide
Gen
eral
Con
ditio
ns 2
015)
shou
ld b
e al
igne
d to
the
mar
ket p
rices
in R
oman
ia, w
here
the
sala
ries a
pplie
d at
the
MEF
are
use
d as
refe
renc
e.
The
ceili
ngs i
nclu
ded
in th
e G
uide
refe
r to
the
gros
s sal
arie
s (th
e ne
t sal
arie
s and
the
cont
ribut
ions
of t
he
empl
oyee
). Th
ese
max
imum
cei
lings
wer
e al
so ta
ken
up in
the
App
lican
t’s G
uide
Gen
eral
Con
ditio
ns re
late
d to
th
e ca
lls u
nder
the
OPH
C.
71
Box
6.1
0.
Exam
ple
of n
atio
nal
elig
ibili
ty ru
les g
oing
aga
inst
th
e pr
inci
ple
of so
und
finan
cial
man
agem
ent
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
72
CH
APT
ER
7 –
‘Nat
ural
res
ourc
es’
Para
grap
h O
bser
vatio
n in
the
2014
A
nnua
l Rep
ort
Mem
ber S
tate
repl
y
7.5.
Sing
le A
rea
Paym
ent S
chem
e B
ulga
ria:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cyp
rus:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: Y
ES ;
Com
plet
ion
date
: 31
Dec
embe
r 201
4 Th
e re
leva
nt c
hapt
er o
f the
repo
rt do
es n
ot in
clud
e an
y sp
ecia
l men
tion
of C
ypru
s. C
zech
Rep
ublic
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Irre
leva
nt –
ther
e is
no
erro
r inv
olve
d.
Est
onia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Hun
gary
: act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fact
ual f
indi
ng, n
o ac
tion
requ
ired.
Lat
via:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
No
com
men
t, as
this
is a
fact
ual f
indi
ng. L
atvi
a ap
plie
d SA
PS, w
hich
pro
vide
s for
an
annu
al si
ngle
are
a pa
ymen
t for
eac
h de
clar
ed e
ligib
le h
ecta
re o
f agr
icul
tura
l lan
d. L
atvi
a al
so a
pplie
d fo
ur o
ther
dire
ct a
id
sche
mes
(spe
cific
aid
for b
eef c
attle
; spe
cific
aid
for m
ilk; s
peci
fic a
id fo
r im
prov
ing
the
qual
ity o
f sta
rch
pota
toes
; spe
cific
aid
for i
mpr
ovin
g th
e qu
ality
of f
odde
r pla
nt se
ed a
nd se
ed p
otat
oes)
.
Lith
uani
a: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
Pola
nd: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: no
te d
oes n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
73
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 3
0 Ju
ne 2
015
PIA
A
Slov
akia
: act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Slov
akia
has
stea
dfas
tly m
et th
is re
quire
men
t. 7.
14.
Aud
it sc
ope
and
appr
oach
in
volv
ing
an e
xam
inat
ion
of
trans
actio
ns fo
r EA
GF
and
for ‘
Rur
al d
evel
opm
ent,
envi
ronm
ent,
clim
ate
actio
n an
d fis
herie
s’
Aus
tria
: act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Bel
gium
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1/01
/201
5 B
ulga
ria:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cro
atia
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Cze
ch R
epub
lic: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Ir
rele
vant
– th
ere
is n
o er
ror i
nvol
ved.
D
enm
ark:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Foot
note
4 is
a re
fere
nce
to th
e fa
ct th
at D
enm
ark
was
cov
ered
by
the
audi
t con
cern
ed (t
he C
omm
issi
on’s
co
nfor
mity
aud
it), a
nd w
e ha
ve n
o co
mm
ents
to m
ake
on th
is.
Est
onia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Finl
and:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Fran
ce: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: C
f. ré
pons
es a
u ch
apitr
e 1-
obse
rvat
ion
2, in
fra
et à
l’an
nexe
II.
74
Ger
man
y: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Fo
r inf
orm
atio
n on
ly; n
o re
ply
requ
ired.
G
reec
e: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: H
unga
ry: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Fa
ctua
l fin
ding
, no
actio
n re
quire
d.
Irel
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: L
atvi
a: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 19
Febr
uary
201
5 W
ith re
gard
to th
e er
ror i
dent
ified
in c
onne
ctio
n w
ith M
FF h
eadi
ng N
o 2
'Nat
ural
Res
ourc
es' (
Cha
pter
7 –
N
atur
al re
sour
ces,
PF 6
625)
, the
Pay
ing
Age
ncy
has c
orre
cted
the
decl
arat
ion
for t
he p
erio
d 16
Oct
ober
201
4 to
31
Dec
embe
r 201
4.
Lith
uani
a: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: N
ethe
rlan
ds: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Not
app
licab
le
Pola
nd: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: no
te d
oes n
ot c
onta
in a
llega
tions
aga
inst
Pol
and
Port
ugal
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 3
0 Ju
ne 2
015
The
com
men
t ref
ers t
o EC
A a
udit
carr
ied
out i
n R
oman
ia (R
1057
765R
O01
-15B
B-P
F-69
54-D
AS1
4) o
n th
e
75
corr
ectiv
e ac
tion
take
n as
a re
sult
of th
e co
mm
ents
mad
e in
the
audi
t pre
limin
ary
findi
ng re
ports
PF-
4209
(D
AS
2010
) and
PF-
4804
(DA
S 20
11).
The
repl
y of
the
Rom
ania
n au
thor
ities
— u
pdat
ed a
t thi
s sta
ge —
are
se
t out
bel
ow in
Ann
ex 2
. PIA
A
Slov
akia
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
In o
ur o
pini
on, t
he te
xt c
onve
ys th
e st
ate
of p
lay.
Sp
ain:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
With
rega
rd to
the
com
men
t on
perm
anen
t pas
ture
are
a, in
201
5 Sp
ain
allo
cate
d a
new
revi
sed
Elig
ibili
ty
Coe
ffic
ient
, thr
ee-f
acto
r CA
P-20
15, i
n th
e pa
stur
e ar
eas i
nclu
ded
in th
e LP
IS-G
IS to
ens
ure
that
bas
ic p
aym
ent
entit
lem
ents
are
allo
cate
d pr
oper
ly in
201
5. T
he C
AP-
2015
coe
ffic
ient
is a
mas
s aut
omat
ic th
ree-
fact
or
elig
ibili
ty c
oeff
icie
nt su
bjec
t to
stric
t sub
sequ
ent q
ualit
y co
ntro
l. It
inco
rpor
ates
a th
ird fa
ctor
(veg
etat
ion
pene
trabi
lity)
whi
ch c
over
s elig
ibili
ty c
onst
rain
ts a
risin
g fr
om th
e de
nsity
of i
mpe
netra
ble
tree
or b
ush
area
s th
at li
mit
acce
ssib
ility
or p
enet
rabi
lity
by li
vest
ock,
dis
coun
ting
them
from
the
elig
ible
are
a. W
ith re
gard
to th
e so
il fa
ctor
, whi
ch q
uant
ifies
the
pres
ence
of u
npro
duct
ive
elem
ents
with
out v
eget
atio
n su
ch a
s roc
ks o
r bar
e so
il, id
entif
icat
ion
of su
ch u
npro
duct
ive
elem
ents
has
bee
n im
prov
ed b
y cr
eatin
g La
nd C
over
(LC
) com
plet
e w
ith R
apid
Eye
sate
llite
imag
ery
(5 p
ixel
s x 5
m) w
hich
is h
ighe
r res
olut
ion
than
the
prev
ious
20x
20
m
imag
ery
(Dei
mos
sate
llite
) use
d fo
r CA
P-20
13. T
he sl
ope
fact
or h
as b
een
kept
as i
t was
alre
ady
incl
uded
in
CA
P-20
13. L
IDA
R (L
aser
Imag
ing
Det
ectio
n an
d R
angi
ng) a
eria
l im
ages
wer
e us
ed to
est
imat
e th
e pe
netra
bilit
y fa
ctor
. The
se a
re o
btai
ned
usin
g st
ate-
of-th
e-ar
t las
er te
chni
ques
bas
ed o
n di
ffer
entia
l ref
lect
ion
by v
eget
atio
n la
yers
of d
iffer
ent h
eigh
ts, m
akin
g it
poss
ible
to q
uant
ify p
enet
rabi
lity
or a
cces
sibi
lity
to
vege
tatio
n by
live
stoc
k.
The
impl
emen
tatio
n of
CA
P-20
15 fo
rms p
art o
f the
'Spe
cific
Act
ion
Plan
con
cern
ing
the
elig
ibili
ty o
f pas
ture
ar
eas'
(Arti
cle
41 o
f Reg
ulat
ion
1306
/201
4), w
hich
is c
urre
ntly
in it
s fin
al st
ages
of a
pplic
atio
n an
d co
nsis
ts o
f 11
spec
ific
actio
ns to
redu
ce e
ligib
ility
and
seve
n ac
com
pany
ing
mea
sure
s for
LPI
S-G
IS u
pdat
e. A
ctio
n N
o 1
is th
e co
nsol
idat
ion
of th
e ne
w C
AP
2015
coe
ffic
ient
in L
PIS-
GIS
, No
3 is
stric
t qua
lity
cont
rol t
here
of, N
o 2
allo
cate
s zer
o ad
mis
sibi
lity
to p
arce
ls o
f per
man
ent p
astu
re w
ith C
AP
< 20
% a
nd A
ctio
n N
o 4
invo
lves
the
appl
icat
ion
of a
CA
P =
0 to
pas
ture
par
cels
not
dec
lare
d in
the
last
five
yea
rs (s
ome
10 m
illio
n he
ctar
es o
f gr
assl
and
will
be
affe
cted
by
this
add
ition
al a
ctio
n to
CA
P 20
15).
76
By
appl
icat
ion
of C
AP-
2015
(exc
ludi
ng th
e re
sults
of t
he q
ualit
y co
ntro
l the
reof
) for
the
2015
yea
r, w
e ha
ve
redu
ced
the
elig
ible
are
a un
der p
astu
re b
y m
ore
than
4 m
illio
n he
ctar
es b
y ad
ding
the
2.8
mill
ion
ha re
duce
d in
20
13 b
y ap
plyi
ng C
AP-
2013
.
With
rega
rd to
the
com
men
t on
a sp
ecifi
c ca
se o
f ine
ligib
ility
on
arab
le la
nd (m
otoc
ross
trai
l), w
e no
te th
at th
e C
astil
e-La
Man
cha
AC
info
rmed
the
Cou
rt th
at th
e m
otoc
ross
trai
l dec
lara
tion
was
iden
tifie
d in
Feb
ruar
y 20
14
whe
n up
datin
g LP
IS-G
IS w
ith th
e la
test
ava
ilabl
e 20
12 o
rthoi
mag
es, a
s out
lined
by
the
Com
mis
sion
in it
s re
ply.
The
Com
mis
sion
als
o in
dica
tes t
hat t
he p
aym
ent h
ad b
een
mad
e in
Dec
embe
r 201
3 be
caus
e th
e C
astil
e-La
Man
cha
auth
oriti
es h
ad n
ot y
et re
ceiv
ed th
e LP
IS-G
IS u
pdat
e. In
any
eve
nt, i
n N
ovem
ber 2
014
proc
eedi
ngs
wer
e in
itiat
ed fo
r ret
roac
tive
reco
very
of a
ll pa
ymen
ts g
rant
ed in
the
year
s con
cern
ed. T
his M
embe
r Sta
te
belie
ves t
hat t
his a
rea
shou
ld n
ot h
ave
been
incl
uded
as a
n ar
ea w
ith a
n er
ror i
n th
e C
ourt’
s rep
ort s
ince
, as
expl
aine
d ab
ove,
it w
as d
etec
ted
by th
e C
astil
e-La
Man
cha
payi
ng a
genc
y in
the
proc
ess o
f upd
atin
g th
e or
thoi
mag
es a
nd w
as su
bjec
t to
the
corr
espo
ndin
g ba
ckda
ted
reco
verie
s and
pen
altie
s.
Any
farm
er c
an b
uild
a c
ircui
t or a
ny o
ther
con
stru
ctio
n on
his
or h
er a
rabl
e pa
rcel
s and
, unl
ess i
t is s
ubje
ct to
an
on-
the-
spot
che
ck, t
he p
ossi
bilit
y of
this
irre
gula
rity
bein
g id
entif
ied
aris
es w
hen
the
orth
oim
age
is u
pdat
ed
(this
pro
cess
is re
peat
ed e
very
thre
e ye
ars)
. In
all c
ases
whe
re th
e or
thoi
mag
e de
tect
s a c
ase
such
as t
he o
ne
desc
ribed
in S
pain
, bac
kdat
ed p
enal
ties a
re a
pplie
d fo
r the
four
pre
viou
s yea
rs. T
here
is th
eref
ore
no ri
sk fo
r th
e Fu
nd.
This
Mem
ber S
tate
con
side
rs th
at th
e C
ourt
belie
ved
that
the
lette
r inf
orm
ing
the
parc
el h
olde
r abo
ut th
e de
tect
ion
of a
dec
lara
tion
of a
n ar
ea in
elig
ible
as a
rabl
e la
nd h
ad p
ost-d
ated
thei
r vis
it, m
eani
ng th
at th
e co
rrec
tion
was
not
in li
ne w
ith th
e pr
oced
ure
esta
blis
hed
in S
pain
. The
AC
of C
astil
e-La
Man
cha
prov
ided
sc
reen
-sho
ts sh
owin
g th
at th
e no
tific
atio
n w
as m
ade
in a
ccor
danc
e w
ith th
at p
roce
dure
, and
not
as a
co
nseq
uenc
e of
the
Cou
rt’s v
isit
to th
e pa
ying
age
ncy.
Ulti
mat
ely,
this
cas
e de
mon
stra
tes t
hat t
he c
ontro
l sy
stem
s in
Spai
n op
erat
e pr
oper
ly a
nd e
nsur
e th
e co
rrec
t rec
over
y of
und
ue p
aym
ents
, due
to th
e m
easu
res
laun
ched
und
er th
e LP
IS-G
IS A
ctio
n Pl
an in
201
0 (in
clud
ing
redu
cing
the
time
betw
een
fligh
ts fr
om fi
ve to
th
ree
year
s and
impl
emen
tatio
n of
a st
rict p
roce
dure
for b
ackd
ated
reco
very
). Sw
eden
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
This
com
men
t doe
s not
requ
ire S
wed
en to
take
act
ion.
77
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: n
/a
This
refe
renc
e co
nfirm
s tha
t the
UK
was
one
of t
he M
embe
r Sta
tes v
isite
d fo
r the
EA
GF
and
EAFR
D a
udits
in
2014
. B
ox 7
.1.
Exam
ples
of p
aym
ents
for
over
stat
ed e
ligib
le la
nd
Cze
ch R
epub
lic: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Th
e C
zech
aut
horit
ies a
sses
sed
all i
rreg
ular
ities
in c
ases
whe
re th
e ar
ea w
as o
vere
stim
ated
, and
app
ropr
iate
ac
tion
was
take
n.
Den
mar
k: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: O
ur p
roce
dure
is to
car
ry o
ut a
full
surv
ey o
f all
appl
ican
ts fo
r who
m th
e C
ourt
of A
udito
rs h
as id
entif
ied
over
-de
clar
atio
n. It
may
be
the
case
that
the
appl
ican
t has
not
ove
r-de
clar
ed th
e to
tal a
rea,
sinc
e th
e si
ze o
f som
e ar
eas m
ay h
ave
been
ove
r-de
clar
ed a
nd o
ther
s und
er-d
ecla
red.
Thi
s may
mea
n th
at th
ere
has n
ot b
een
an
over
paym
ent o
f aid
, eve
n th
ough
the
Cou
rt of
Aud
itors
has
iden
tifie
d ov
er-d
ecla
ratio
n on
som
e of
the
parc
els
sele
cted
. In
anot
her a
ctua
l cas
e, e
xces
s aid
pai
d ou
t ow
ing
to o
ver-
decl
arat
ion
was
reco
vere
d.
Finl
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 1
9.9.
2014
A
s is c
lear
from
the
lette
r fro
m th
e C
ourt
of A
udito
rs, n
o er
rors
wer
e de
tect
ed o
n th
e ot
her t
hree
insp
ecte
d ho
ldin
gs, w
hich
is a
lso
an im
porta
nt o
bser
vatio
n. T
here
fore
, the
6.9
7 pe
rcen
t DA
S er
ror r
ate
conc
erns
just
one
ho
ldin
g. If
, for
exa
mpl
e, c
once
rnin
g th
e er
ror i
n su
rfac
e ar
ea, t
he to
tal a
rea
mea
sure
d du
ring
the
insp
ectio
n w
eek
(72.
89 h
a) is
take
n in
to a
ccou
nt, t
he o
vers
tate
d ar
ea (0
.40
ha) i
s 0.5
5% o
f the
tota
l (w
ithou
t tak
ing
into
ac
coun
t the
fina
ncia
l dis
cipl
ine
mec
hani
sm).
On
the
othe
r han
d, th
e sh
are
of th
e in
corr
ect p
aym
ents
est
ablis
hed
by th
e C
ourt
of A
udito
rs (E
UR
156
.05)
in p
ropo
rtion
to th
e to
tal f
or th
e sa
mpl
ed h
oldi
ngs,
i.e. E
UR
12
060.
91
(EU
R 2
264.
93 fo
r sam
ple
14P1
073,
EU
R 2
000.
00 fo
r sam
ple
14P1
074,
EU
R 2
235.
34 fo
r sam
ple
14P1
075
and
EUR
556
0.64
for s
ampl
e 14
P107
6) is
1.2
9%. I
f the
farm
pay
men
ts p
aid
to th
e sa
mpl
ed h
oldi
ngs a
re ta
ken
into
ac
coun
t in
thei
r ent
irety
(tot
allin
g EU
R 6
7 35
1.86
), in
corr
ect p
aym
ents
repr
esen
t 0.2
3 pe
rcen
t of t
he to
tal.
Finn
ish
farm
ers f
ind
the
cons
tant
cha
nges
in su
rfac
e ar
ea d
iffic
ult t
o un
ders
tand
. Am
ong
othe
r thi
ngs,
diff
eren
ces i
n th
e up
date
requ
irem
ents
of t
he la
nd p
arce
l ide
ntifi
catio
n sy
stem
(LPI
S) fo
r on-
the-
spot
che
cks
(up
to a
max
imum
of 0
.01
ha o
f ine
ligib
le a
reas
) and
for t
he u
pdat
ing
of L
PIS
(cle
ar a
nd m
ore
than
2%
) re
peat
edly
cau
se c
hang
es in
surf
ace
area
eve
n th
ough
nei
ther
the
parc
el n
or it
s bor
ders
hav
e ch
ange
d.
In a
ccor
danc
e w
ith th
e C
ourt
of A
udito
rs’ r
ecom
men
datio
n 1,
in p
oint
7.7
7, th
is si
tuat
ion
has b
een
corr
ecte
d
78
and
the
surf
ace
area
on
the
basi
s of w
hich
the
paym
ent w
as b
ased
has
bee
n co
rrec
ted
in li
ne w
ith th
e ca
lcul
atio
ns m
ade
by th
e C
ourt
of A
udito
rs.
Fran
ce: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: S’
agis
sant
du
poin
t con
cern
ant l
es c
as d
e su
rdéc
lara
tion
des t
erre
s élig
ible
s, le
s rép
onse
s des
aut
orité
s fr
ança
ises
sont
four
nies
à l’
anne
xe II
pou
r cha
que
trans
actio
n.
S’ag
issa
nt d
u po
int r
elat
if au
x pâ
tura
ges p
erm
anen
ts, l
es a
utor
ités f
ranç
aise
s fon
t par
t des
com
men
taire
s su
ivan
ts :
D
ans l
e ca
dre
du p
lan
d'ac
tion
Feag
a m
is e
n pl
ace
depu
is 2
013,
les a
ctio
ns su
ivan
tes o
nt é
té n
otam
men
t pris
es
afin
de
rem
ettre
à jo
ur le
s par
celle
s iné
ligib
les :
- u
ne re
mis
e à
jour
du
RPG
,
- pris
e de
l' a
rrêt
é en
dat
e du
15
avril
201
4 re
latif
à l’
adm
issi
bilit
é de
cer
tain
es su
rfac
es e
t mod
ifian
t l’a
rrêt
é du
13
juill
et 2
010
rela
tif a
ux rè
gles
de
bonn
es c
ondi
tions
agr
icol
es e
t env
ironn
emen
tale
s (B
CA
E)
- mis
e à
disp
ositi
on à
l'or
gani
sme
paye
ur (A
SP)
de la
list
e de
s cod
es c
ultu
res 2
014
qui p
euve
nt ê
tre u
tilis
és p
ar
les a
gric
ulte
urs p
our d
écla
rer l
es su
rfac
es c
orre
spon
dant
à d
es o
bjet
s de
la c
ouch
e «
végé
tatio
n »
de la
BD
-Top
G
erm
any:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
See
the
repl
ies i
n A
nnex
II re
gard
ing
the
audi
ts in
que
stio
n.
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e en
clos
ed re
plie
s (se
e A
nnex
II) t
o th
e Eu
rope
an C
ourt
of A
udito
rs c
onta
in c
ount
er-a
rgum
ents
con
cern
ing
the
findi
ngs o
n th
e ac
tion
of th
e pa
ying
age
ncie
s. Po
land
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
8/08
/201
5 A
udits
are
per
form
ed b
y th
e C
ourt
of A
udito
rs in
the
year
afte
r the
app
licat
ion
is su
bmitt
ed. A
utom
atic
ad
min
istra
tive
chec
ks o
n pa
ymen
t app
licat
ions
are
car
ried
out f
or a
ll fa
rmer
s on
the
basi
s of t
he in
form
atio
n in
79
the
refe
renc
e da
taba
se. T
he L
PIS
refe
renc
e da
taba
se is
upd
ated
on
the
basi
s of t
he re
sults
of o
n-th
e-sp
ot c
heck
s bu
t, ab
ove
all,
new
orth
opho
to m
aps w
hich
, acc
ordi
ng to
the
JRC
gui
delin
es (I
PSC
/G03
/P/S
KA
/ska
(200
4)
(257
5P) s
houl
d be
upd
ated
at l
east
eve
ry 5
yea
rs. O
rthop
hoto
map
s are
upd
ated
eve
ry 3
yea
rs in
Pol
and.
In
the
light
of t
he a
bove
, aud
its b
y th
e C
ourt
of A
udito
rs m
ay a
sses
s app
licat
ions
with
refe
renc
e to
ci
rcum
stan
ces w
hich
diff
er fr
om th
ose
obta
inin
g in
the
year
in w
hich
they
wer
e ex
amin
ed. A
ny ir
regu
larit
ies
dete
cted
in th
e co
urse
of E
CA
aud
its w
ill b
e ta
ken
into
acc
ount
whe
n pr
oces
sing
app
licat
ions
from
the
ECA
au
dit y
ear a
nd, i
n ju
stifi
ed c
ases
, an
inve
stig
atio
n co
verin
g th
e pr
evio
us y
ears
is c
ondu
cted
, whi
ch c
ould
resu
lt in
reco
very
pro
ceed
ings
bei
ng in
stitu
ted
for o
verp
aym
ents
. Sl
ovak
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 30/
11/2
015
The
Min
istry
of A
gric
ultu
re a
nd R
ural
Dev
elop
men
t not
es th
at o
n-th
e-sp
ot c
heck
s wer
e ca
rrie
d ou
t at t
he
appl
ican
ts c
once
rned
and
that
, whe
re in
frin
gem
ents
wer
e fo
und,
the
paym
ents
wer
e ad
just
ed b
y th
e re
leva
nt
redu
ctio
n/w
ithdr
awal
or b
y ex
clus
ion
for p
urpo
ses o
f cro
ss-c
ompl
ianc
e or
elig
ibili
ty c
ondi
tions
. Sp
ain:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
3 Ju
ly 2
015
CA
STIL
E-LA
MA
NC
HA
: The
und
ue p
aym
ent f
or th
e m
otoc
ross
trac
k w
as d
etec
ted
by th
e C
astil
e-La
Man
cha
payi
ng a
genc
y as
a re
sult
of a
LPI
S-G
IS im
prov
emen
t mea
sure
, nam
ely
mea
sure
9-1
0 (r
etro
activ
ity) w
hich
m
akes
it p
ossi
ble
to d
etec
t und
ue p
aym
ents
due
to L
PIS-
GIS
cha
nge
of u
se a
fter c
ompa
ring
the
begi
nnin
g an
d en
d of
yea
r cac
hes.
This
circ
uit a
ppea
red
as u
npro
duct
ive
in th
e LP
IS-G
IS b
efor
e th
e EC
A, w
hich
allo
wed
us
to id
entif
y th
e un
due
paym
ent.
Furth
erm
ore,
inel
igib
le a
reas
wer
e de
tect
ed b
y ap
plyi
ng th
e pa
stur
e el
igib
ility
co
effic
ient
to a
per
man
ent p
astu
re p
arce
l. A
s a re
sult
of th
ese
findi
ngs,
on 2
3 Ju
ly 2
015
a re
imbu
rsem
ent
requ
est d
ecis
ion
amou
ntin
g to
EU
R -1
3 77
2.74
was
sent
. U
nite
d K
ingd
om: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: W
here
ove
r-de
clar
ed la
nd is
est
ablis
hed
the
UK
take
s the
nec
essa
ry re
cove
ry a
ctio
n.
Box
7.2
. Ex
ampl
es o
f cro
ss-
com
plia
nce
erro
rs
Bel
gium
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1/01
/201
5 D
enm
ark:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
An
enqu
iry h
as b
een
sent
to th
e C
omm
issi
on re
gard
ing
the
inte
rpre
tatio
n of
the
EU ru
les o
n cr
oss-
com
plia
nce
80
chec
ks.
Est
onia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
015
Fr
ance
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Les a
utor
ités f
ranç
aise
s con
sidè
rent
com
me
la C
omm
issi
on q
ue le
resp
ect d
es rè
gles
en
mat
ière
de
cond
ition
nalit
é ne
con
stitu
e pa
s un
critè
re d
'élig
ibili
té e
t que
les r
éduc
tions
app
liqué
es e
n co
nséq
uenc
e ne
de
vrai
ent p
as ê
tre p
rises
en
com
pte
pour
le c
alcu
l des
taux
d'er
reur
. Par
aill
eurs
, con
cern
ant l
e no
n-re
spec
t de
l'ER
MG
7 ("
iden
tific
atio
n et
enr
egis
trem
ent d
es b
ovin
s") l
es a
utor
ités f
ranç
aise
s pré
cise
nt q
ue la
mét
hode
ad
opté
e pa
r la
Cou
r dan
s ses
aud
its (c
ontrô
le d
u re
spec
t des
dél
ais d
e no
tific
atio
n su
r l'en
sem
ble
de la
pér
iode
du
1er
janv
ier a
u 31
déc
embr
e) n
'est p
as re
prod
uctib
le lo
rs d
u co
ntrô
le su
r pla
ce p
ar l'
orga
nism
e pa
yeur
(qui
ef
fect
ue le
con
trôle
pou
r la
pério
de d
u 1e
r jan
vier
à la
dat
e du
con
trôle
). G
erm
any:
act
ion
take
n: N
O ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
Com
mis
sion
alre
ady
poss
esse
s the
requ
este
d in
form
atio
n, b
ut th
e re
plie
s of t
he a
udite
d au
thor
ity a
re re
itera
ted
belo
w:
The
anal
ysis
of t
he fi
ndin
gs a
nd th
e co
nseq
uenc
es d
eriv
ed fr
om th
em re
gard
ing
the
erro
r are
inco
rrec
t, in
the
view
of t
he p
ayin
g ag
ency
for B
avar
ia.
In it
s inf
orm
ativ
e no
te 2
011/
5, th
e Eu
rope
an C
omm
issi
on h
ad in
timat
ed th
at A
rticl
e 70
(4) o
f Reg
ulat
ion
(EC
) N
o 11
22/2
009
was
not
app
licab
le to
any
feed
back
from
the
cattl
e da
taba
se, s
ince
infr
inge
men
ts h
ad to
be
dete
rmin
ed b
y m
eans
of o
n-th
e-sp
ot in
spec
tions
in o
rder
to a
sses
s the
farm
er’s
com
plia
nce
with
the
rele
vant
le
gal r
equi
rem
ent a
s a w
hole
and
not
onl
y on
the
basi
s of i
nfor
mat
ion
issu
ed fr
om th
e da
taba
se. T
his m
ust
appl
y al
l the
mor
e if
the
bovi
ne d
atab
ase
does
not
pro
vide
any
aut
omat
ic fe
edba
ck.
In p
artic
ular
, it s
houl
d be
not
ed th
at sa
nctio
ning
on
the
sole
bas
is o
f a d
atab
ase
quer
y is
not
pos
sibl
e in
cro
ss-
com
plia
nce
case
s, si
nce
it ha
s to
be e
stab
lishe
d fo
r eac
h in
frin
gem
ent w
heth
er th
e fa
rmer
was
at f
ault.
As a
ru
le, t
his c
an o
nly
be a
scer
tain
ed b
y m
eans
of a
n on
-the-
spot
insp
ectio
n. T
he sa
me
appl
ies,
for e
xam
ple,
to
fals
e in
form
atio
n en
tere
d in
the
data
base
. It
is p
oint
ed o
ut, m
oreo
ver,
that
the
eval
uatio
n of
the
Live
stoc
k Id
entif
icat
ion
and
Reg
istra
tion
Syst
em (H
IT)
data
base
by
the
payi
ng a
genc
y as
requ
este
d by
the
ECA
con
stitu
tes a
form
of a
dmin
istra
tive
cont
rol.
The
lega
l
81
posi
tion
unde
rlyin
g th
e EC
A’s
obj
ectio
n is
con
trary
to A
rticl
e 49
of R
egul
atio
n (E
C) N
o 11
22/2
009,
und
er
whi
ch M
embe
r Sta
tes “
may
dec
ide
to c
arry
out
adm
inis
trativ
e co
ntro
ls”
and
may
det
erm
ine
thei
r ext
ent.
In
acco
rdan
ce w
ith a
lega
lly v
alid
def
initi
on o
f the
scop
e of
Arti
cle
49 o
f Reg
ulat
ion
(EC
) No
1122
/200
9, su
ch
adm
inis
trativ
e ch
ecks
are
not
con
duct
ed in
the
Länd
er a
udite
d by
the
ECA
in c
ross
-com
plia
nce
case
s.
In a
dditi
on, i
n th
e vi
ew o
f the
Bav
aria
n pa
ying
age
ncy,
whi
le a
n on
-the-
spot
insp
ectio
n co
nduc
ted
in 2
014
may
es
tabl
ish
that
par
ticul
ar in
frin
gem
ents
of t
he le
gisl
ativ
e ac
t on
bovi
ne id
entif
icat
ion
wer
e al
read
y be
ing
com
mitt
ed in
201
3, it
is n
ot p
ossi
ble
to a
sses
s the
se 2
013
infr
inge
men
ts re
trosp
ectiv
ely.
Th
e re
porte
d ca
ttle
are
ente
red
in th
e st
ock
regi
ster
in th
e H
IT d
atab
ase
that
is a
vaila
ble
to a
udito
rs a
s a b
asis
fo
r the
ir au
dits
. Onl
y an
on-
the-
spot
insp
ectio
n, h
owev
er, w
hich
ver
ifies
info
rmat
ion
such
as t
he n
umbe
r of
cattl
e ac
tual
ly h
eld
and
com
pare
s thi
s with
the
figur
e in
the
offic
ial s
tock
retu
rn, c
an e
stab
lish
the
size
of t
he
disc
repa
ncy
and
henc
e th
e gr
avity
of t
he n
on-c
ompl
ianc
e. M
oreo
ver,
an a
sses
smen
t of i
nfrin
gem
ents
mus
t tak
e ac
coun
t of a
ll fa
ctor
s tha
t lea
d to
an
incr
ease
or d
ecre
ase
in th
e ap
plic
able
fund
ing
redu
ctio
ns. T
hese
fact
ors a
re
likew
ise
asce
rtain
able
by
sole
mea
ns o
f an
on-th
e-sp
ot in
spec
tion.
Fu
rther
mor
e, th
e C
omm
issi
on a
lso
cons
ider
s tha
t the
re a
re n
o gr
ound
s for
incl
udin
g cr
oss-
com
plia
nce
infr
inge
men
ts in
the
calc
ulat
ion
of th
e er
ror r
ate
for s
tate
men
ts o
f ass
uran
ce. I
n th
is c
onte
xt, w
e ve
ntur
e to
cite
th
e fo
llow
ing
to th
e C
omm
issi
on:
“Mos
t of t
he c
ross
-com
plia
nce
requ
irem
ents
, i.e
. the
SM
Rs,
are
to b
e re
spec
ted
by a
ll EU
citi
zens
, irr
espe
ctiv
ely
of b
eing
a fa
rmer
ben
efiti
ng fr
om E
U su
ppor
t und
er th
e C
AP.
The
resp
ect o
f cro
ss-c
ompl
ianc
e do
es n
ot c
onst
itute
an
elig
ibili
ty c
riter
ion
and,
ther
efor
e, th
e co
ntro
ls o
f the
se re
quire
men
ts d
o no
t per
tain
to th
e le
galit
y an
d re
gula
rity
of th
e un
derly
ing
trans
actio
ns. F
arm
ers n
ot re
spec
ting
the
requ
irem
ents
are
ent
itled
to
rece
ive
thei
r pay
men
ts, b
ut a
re sa
nctio
ned
on th
e ba
sis o
f the
seve
rity,
ext
ent,
perm
anen
ce a
nd re
petit
ion
of th
e no
n-co
mpl
ianc
e fo
und
as w
ell a
s neg
ligen
ce o
r int
ent o
f the
farm
er c
once
rned
. Thi
s is a
lso
show
n by
the
fact
th
at p
aym
ents
can
be
mad
e be
fore
the
cros
s-co
mpl
ianc
e co
ntro
ls h
ave
been
com
plet
ed a
nd th
at p
enal
ties a
re
not a
pplie
d on
the
paym
ents
mad
e in
resp
ect o
f the
cal
enda
r yea
r whe
n th
e fa
rmer
faile
d to
com
ply
with
the
requ
irem
ents
, but
rath
er o
n th
e pa
ymen
ts m
ade
in re
spec
t of t
he c
alen
dar y
ear o
f the
find
ings
by
the
natio
nal
auth
oriti
es.
For a
ll th
ese
reas
ons,
the
Com
mis
sion
doe
s not
itse
lf ta
ke v
iola
tion
of c
ross
-com
plia
nce
oblig
atio
ns in
to
acco
unt i
n th
e ca
lcul
atio
n of
the
leve
l of e
rror
for i
ts o
wn
stat
emen
t of a
ssur
ance
” (c
f. O
ffic
ial J
ourn
al o
f the
Eu
rope
an U
nion
201
2/C
344
/1 E
N, p
oint
s 4.1
6 to
4.1
8).
82
Hun
gary
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1.01
.201
5 Si
nce
the
erro
r ide
ntifi
ed h
as a
lread
y be
en c
orre
cted
and
is o
nly
of m
argi
nal s
igni
fican
ce to
ani
mal
hea
lth/fo
od
safe
ty, H
unga
ry h
as a
pplie
d th
e ea
rly w
arni
ng m
etho
d, o
r 1 %
sanc
tioni
ng, s
ince
the
2015
aud
it ye
ar in
resp
ect
of th
e no
n-co
mpl
ianc
e co
ncer
ned,
taki
ng a
ccou
nt o
f the
rate
of t
imel
y an
d la
te re
porti
ng a
s wel
l as t
he a
vera
ge
num
ber o
f day
s in
dela
y.
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e en
clos
ed re
plie
s (se
e A
nnex
II) t
o th
e Eu
rope
an C
ourt
of A
udito
rs c
onta
in c
ount
er-a
rgum
ents
con
cern
ing
the
findi
ngs o
n th
e ac
tion
of th
e pa
ying
age
ncie
s. N
ethe
rlan
ds: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Not
app
licab
le
In re
spon
se to
the
lette
r set
ting
out t
he fi
ndin
gs o
f DA
S201
4 EA
GF,
the
Net
herla
nds s
tate
d th
at it
did
not
shar
e th
e C
ourt
of A
udito
rs’ v
iew
. The
Dut
ch a
utho
ritie
s use
the
data
from
the
cattl
e id
entif
icat
ion
and
regi
stra
tion
(I&
R) s
yste
m in
the
risk
anal
ysis
that
they
car
ry o
ut w
ith a
vie
w to
rand
om te
stin
g fo
r com
plia
nce
with
m
anag
emen
t req
uire
men
t 7. T
he re
ason
the
data
is n
ot u
sed
dire
ctly
is th
at th
e ap
pare
nt in
frin
gem
ents
id
entif
ied
can
not b
e at
tribu
ted
auto
mat
ical
ly to
the
farm
er c
once
rned
. Po
land
: act
ion
take
n: N
O ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
Acc
ordi
ng to
Com
mis
sion
not
ice
2011
/5, i
rreg
ular
ities
mus
t be
dete
cted
by
an o
n-th
e-sp
ot in
spec
tion
cond
ucte
d in
ord
er to
ass
ess o
vera
ll co
mpl
ianc
e by
the
farm
er w
ith th
e le
gal r
equi
rem
ent,
and
not m
erel
y on
th
e ba
sis o
f sig
nals
from
the
data
base
. In
term
s of t
he re
quire
men
t to
subm
it an
imal
not
ifica
tions
on
time,
two
irreg
ular
ities
are
pos
sibl
e: la
ck o
f no
tific
atio
n or
late
not
ifica
tion.
In th
e lig
ht o
f the
abo
ve, i
nfor
mat
ion
on e
rror
s gen
erat
ed b
y th
e sy
stem
for t
he
iden
tific
atio
n an
d re
gist
ratio
n of
ani
mal
s doe
s not
con
stitu
te e
vide
nce
of a
n irr
egul
arity
bec
ause
, acc
ordi
ng to
C
omm
issi
on n
otic
e 20
11/5
, irr
egul
ariti
es m
ust b
e de
tect
ed b
y an
on-
the-
spot
insp
ectio
n co
nduc
ted
in o
rder
to
asse
ss o
vera
ll co
mpl
ianc
e by
the
farm
er w
ith th
e le
gal r
equi
rem
ent,
and
not m
erel
y on
the
basi
s of s
igna
ls fr
om
the
data
base
. In
addi
tion,
in o
rder
to p
rope
rly a
sses
s com
plia
nce
with
the
requ
irem
ent t
o su
bmit
anim
al
notif
icat
ions
on
time,
an
on-th
e-sp
ot in
spec
tion
mus
t be
cond
ucte
d in
whi
ch c
heck
s are
car
ried
out o
n ca
ses
83
whe
re n
otifi
catio
ns w
ere
subm
itted
late
and
cas
es w
here
not
ifica
tions
wer
e no
t sub
mitt
ed a
t all.
Whe
re a
n on
-th
e-sp
ot in
spec
tion
reve
als i
rreg
ular
ities
whi
ch o
ccur
red
in th
e ca
lend
ar y
ear i
n w
hich
the
insp
ectio
n w
as
carr
ied
out,
thes
e irr
egul
ariti
es a
re a
sses
sed
by th
e in
spec
tion
body
, on
the
basi
s of w
hich
a re
duct
ion
may
be
gran
ted
if ap
prop
riate
. Sl
ovak
ia: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e M
inis
try o
f Agr
icul
ture
and
Rur
al D
evel
opm
ent n
otes
that
Aud
it PF
-662
9 es
tabl
ishe
d th
e fo
llow
ing:
As
rega
rds n
on-c
ompl
ianc
e w
ith P
H 8
(Lat
e re
porti
ng o
f mov
emen
ts in
the
regi
ster
of o
vine
and
cap
rine
anim
als)
, th
e Sl
ovak
aut
horit
ies t
old
audi
tors
from
the
Cou
rt of
Aud
itors
that
the
reci
pien
t of t
he a
nim
als w
as li
able
for
non-
com
plia
nce
with
obl
igat
ions
to re
port
chan
ges w
ithin
seve
n da
ys a
nd th
at th
e be
nefic
iary
had
no
bear
ing
on th
is. U
nder
nat
iona
l leg
isla
tion
and
appl
icab
le g
uide
lines
, it i
s onl
y th
e re
cipi
ent o
f the
ani
mal
s who
not
ifies
–
and
is h
eld
sole
ly li
able
for r
epor
ting
– th
eir m
ovem
ents
with
in se
ven
days
. The
evi
denc
e to
ok th
e fo
rm o
f ac
know
ledg
emen
t of a
doc
umen
t sub
mitt
ed d
urin
g th
e in
spec
tion
(pos
tal c
harg
es a
s evi
denc
e). T
he in
spec
ted
bene
ficia
ry h
ad c
ompl
ied
with
this
obl
igat
ion
and
had
dem
onst
rabl
y pr
oved
that
not
ifica
tion
had
been
sent
w
ithin
seve
n da
ys. I
n th
is re
spec
t, th
e be
nefic
iary
was
not
foun
d to
hav
e in
frin
ged
cros
s-co
mpl
ianc
e co
nditi
ons.
The
audi
tors
from
the
Cou
rt of
Aud
itors
acc
epte
d th
is e
xpla
natio
n by
the
Slov
ak a
utho
ritie
s and
rem
oved
this
fin
ding
. Sp
ain:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
findi
ng w
as a
ccep
ted
and
the
appr
opria
te sa
nctio
n ap
plie
d.
7.23
.Er
rors
in th
e ad
min
istra
tive
proc
essi
ng o
f aid
app
licat
ions
by th
e na
tiona
l aut
horit
ies
and
two
case
s whe
re th
e
bene
ficia
ry o
r the
Fran
ce: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: déc
embr
e 20
15
Con
cern
ant l
e dé
pass
emen
t du
plaf
ond
de d
roits
à p
aiem
ent u
niqu
e, le
s aut
orité
s fra
nçai
ses o
nt p
rocé
dé a
u re
calc
ul d
es v
aleu
rs d
es d
roits
dan
s le
cadr
e du
pla
n d'
actio
n FE
AG
A. C
e ch
ange
men
t ser
a ef
fect
if à
parti
r de
l'exe
rcic
e fin
anci
er 2
015
(cam
pagn
e d'
aide
s 201
4) à
la su
ite d
'un
arrê
té fi
xant
le c
oeff
icie
nt a
ppliq
ué à
la v
aleu
r de
s dro
its a
dopt
é en
avr
il 20
14.
S’ag
issa
nt d
u ca
s vis
é au
poi
nt 7
.3, l
es a
utor
ités f
ranç
aise
s ont
con
test
é le
con
stat
de
faus
se d
écla
ratio
n et
84
expe
nditu
re w
ere
not e
ligib
le
for E
U a
id
d’in
élig
ilité
de
la d
épen
se c
once
rnée
. Elle
s ont
reco
nnue
s, au
cas
par
ticul
ier d
u do
ssie
r aud
ité, q
u’il
aura
it ét
é pr
éfér
able
, sui
te a
ux in
terr
ogat
ions
susc
itées
à ré
cept
ion
du d
evis
initi
al, d
e tra
cer s
ur c
elui
-ci l
es ré
pons
es
appo
rtées
par
le fo
urni
sseu
r (po
ste
de d
épen
ses f
igur
ant s
ur le
dev
is m
ais n
on p
rises
en
com
pte
dans
le m
onta
nt
tota
l de
celu
i-ci p
uisq
ue fa
isan
t l’o
bjet
d’u
ne re
mis
e co
mm
erci
ale)
, plu
tôt q
ue d
e ré
cept
ionn
er u
n se
cond
dev
is
iden
tique
en
mon
tant
mai
s sur
lequ
el la
men
tion
rela
tive
à l’e
nlèv
emen
t de
l’anc
ien
mat
érie
l ava
it di
spar
u.
Elle
s ont
par
aill
eurs
soul
igné
que
les a
utor
ités c
omm
unau
taire
s ne
peuv
ent i
gnor
er la
réal
ité d
es p
ratiq
ues
écon
omiq
ues q
ui p
euve
nt c
ondu
ire le
s fou
rnis
seur
s à a
ccor
der d
es re
mis
es c
omm
erci
ales
. Le
s mes
ures
pris
es a
u ni
veau
nat
iona
l ont
con
sist
é à
exig
er d
es d
eman
deur
s que
les p
rest
atio
ns o
u la
four
nitu
re
de m
atér
iels
réal
isés
à ti
tre g
ratu
it so
ient
cla
irem
ent i
dent
ifiés
com
me
telle
s sur
les d
evis
par
l’ap
posi
tion
de la
m
entio
n «
réal
isée
(s) à
titre
gra
cieu
x »
ou «
offe
rte(s
) » su
r les
trav
aux
ou fo
urni
ture
s con
cern
ées.…
)
Box
7.3
. Ex
ampl
e of
a p
aym
ent f
or
inel
igib
le e
xpen
ditu
re
Pola
nd: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: A
n an
alys
is o
f the
ent
ry in
‘Box
7.3
- Ex
ampl
e of
a p
aym
ent f
or in
elig
ible
exp
endi
ture
’ and
the
entri
es in
A
nnex
II d
oes n
ot c
lear
ly in
dica
te to
whi
ch fi
ndin
gs in
Ann
ex II
the
follo
win
g se
nten
ce re
fers
: A c
ase
whe
re
aid
was
pai
d to
an
inel
igib
le b
enef
icia
ry w
as fo
und
in P
olan
d. F
urth
erm
ore,
this
sent
ence
doe
s not
refle
ct th
e bo
x he
adin
g, w
hich
con
cern
s ine
ligib
le e
xpen
ditu
re, n
ot a
n in
elig
ible
ben
efic
iary
. Th
ere
are
no fi
ndin
gs in
Ann
ex II
whi
ch c
lear
ly in
dica
te th
at fu
nds w
ere
paid
to a
n in
elig
ible
ben
efic
iary
. Th
ere
are
findi
ngs i
n A
nnex
II w
hich
con
cern
inel
igib
le e
xpen
ditu
re, n
amel
y:
Cha
pter
7 -
Nat
ural
re
sour
ces
PF 6
748
14.P
.NR
2.15
24-0
2 In
elig
ible
cos
ts. N
on-
com
plia
nce
with
priv
ate
proc
urem
ent p
roce
dure
s. W
eakn
esse
s in
adm
inis
trativ
e ch
ecks
.
1,03
6,65
6.75
0.03
Thes
e fin
ding
s rel
ate
to M
easu
re 1
23 o
f the
RD
P an
d re
fer t
o EC
A fi
ndin
gs u
nder
the
head
ing:
Inel
igib
le c
osts
. Non
-co
mpl
ianc
e w
ith p
rivat
e pr
ocur
emen
t pro
cedu
res.
Wea
knes
ses i
n ad
min
istra
tive
chec
ks.
Box
7.5
. Ex
ampl
e of
non
-com
plia
nce
with
agr
i-env
ironm
ent
com
mitm
ents
Ger
man
y: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e re
spon
sibl
e au
thor
ities
poi
nt o
ut th
at th
e C
omm
issi
on a
lread
y po
sses
ses t
he re
ques
ted
info
rmat
ion.
It
aly:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
85
The
encl
osed
repl
ies (
see
Ann
ex II
) to
the
Euro
pean
Cou
rt of
Aud
itors
con
tain
cou
nter
-arg
umen
ts c
once
rnin
g th
e fin
ding
s on
the
actio
n of
the
payi
ng a
genc
ies.
Uni
ted
Kin
gdom
: act
ion
take
n:Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
findi
ng w
as a
ccep
ted
and
the
appr
opria
te sa
nctio
n ap
plie
d.
Box
7.6
. Ex
ampl
e of
non
-res
pect
of
publ
ic p
rocu
rem
ent r
ules
B
ulga
ria:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 1
2 Se
ptem
ber 2
014
Min
istry
of A
gric
ultu
re a
nd F
ood
(MZH
): A
men
dmen
ts h
ave
been
mad
e to
the
oper
atin
g pr
oced
ures
, rel
atin
g to
an
ex a
nte
and
ex p
ost c
heck
on
the
publ
ic p
rocu
rem
ent p
roce
dure
s car
ried
out b
y th
e be
nefic
iarie
s of t
he
Rur
al D
evel
opm
ent P
rogr
amm
e (R
DP)
. Afte
r com
plet
ing
anal
yses
rela
ted
to th
e id
entif
ied
erro
rs, t
he S
tate
Fu
nd fo
r Agr
icul
ture
(DFZ
) dre
w u
p gu
idel
ines
for t
he b
enef
icia
ries,
with
the
aim
of i
mpr
ovin
g th
e pr
oces
s of
carr
ying
out
pub
lic p
rocu
rem
ent p
roce
dure
s whe
n se
lect
ing
cont
ract
ors t
o ca
rry
out a
ctiv
ities
und
er th
e R
DP.
A
subs
eque
nt p
roce
dure
has
bee
n de
vise
d fo
r ass
essi
ng th
e cr
iteria
und
er th
e Pu
blic
Pro
cure
men
t Act
(ZO
P)
prio
r to
paym
ent.
At t
he m
omen
t, an
ent
irely
new
Pub
lic P
rocu
rem
ent A
ct is
bei
ng d
rafte
d, w
hich
will
redu
ce
sign
ifica
ntly
the
rate
of e
rror
s whe
n ca
rryi
ng o
ut te
nder
pro
cedu
res.
A
udit
Off
ice:
A re
port
has b
een
publ
ishe
d on
the
web
site
of t
he B
ulga
rian
Nat
iona
l Aud
it O
ffic
e en
title
d ‘A
naly
sis o
f the
err
ors i
n ap
plyi
ng E
urop
ean
and
natio
nal p
ublic
pro
cure
men
t reg
ulat
ions
und
er S
truct
ural
Fu
nds p
rogr
amm
es’,
adop
ted
by th
e C
onta
ct C
omm
ittee
of t
he H
eads
of S
upre
me
Aud
it In
stitu
tions
of t
he
Euro
pean
Uni
on a
nd th
e EC
A a
t a m
eetin
g he
ld in
Rig
a, L
atvi
a on
19
June
201
5. T
he re
port
cont
ains
a
sum
mar
y of
the
mai
n re
ason
s res
ultin
g in
non
-com
plia
nce
with
the
publ
ic p
rocu
rem
ent p
roce
dure
regu
latio
ns
for p
roje
cts c
o-fin
ance
d m
ainl
y by
the
Euro
pean
Soc
ial F
und
and
the
Euro
pean
Fun
d fo
r Reg
iona
l D
evel
opm
ent a
nd, i
n ra
re in
stan
ces,
by th
e C
ohes
ion
Fund
(h
ttps:
//ww
w.b
ulna
o.go
vern
men
t.bg/
bg/a
rticl
es/k
onta
kten
-kom
itet-n
a-vo
i-ot-e
s-i-e
sp-8
1).
Fran
ce: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: Le
s aut
orité
s fra
nçai
ses,
dans
le c
adre
de
leur
pla
n d'
actio
n Fe
ader
, ont
pré
vu d
es d
ispo
sitio
ns re
lativ
es a
u co
ntrô
le d
es m
arch
és p
ublic
s dan
s une
not
e du
18
octo
bre
2012
rela
tive
aux
cont
rôle
s des
mes
ures
du
déve
lopp
emen
t rur
al p
our l
es a
ctio
ns im
mat
érie
lles.
Il es
t pré
vu q
ue le
s mar
chés
au-
delà
d’u
n se
uil d
e 20
000
eu
ros s
ont p
rése
ntés
par
l'in
stru
cteu
r du
doss
ier F
eade
r au
cont
rôle
de
léga
lité
effe
ctué
par
les s
ervi
ces
préf
ecto
raux
, qui
com
pren
d no
tam
men
t des
vér
ifica
tions
con
cern
ant l
a sé
lect
ion
des o
ffre
s. U
n tra
çage
du
86
cont
rôle
est
pré
vu. V
oir a
nnex
e II
I, qu
estio
ns 3
.5 e
t 3.6
. G
erm
any:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
The
Com
mis
sion
alre
ady
poss
esse
s the
act
ion
plan
of t
he E
AFR
D p
ayin
g ag
ency
for S
axon
y-A
nhal
t, re
flect
ing
the
situ
atio
n as
of O
ctob
er 2
015.
G
reec
e: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: It
aly:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
encl
osed
repl
ies (
see
Ann
ex II
) to
the
Euro
pean
Cou
rt of
Aud
itors
con
tain
cou
nter
-arg
umen
ts c
once
rnin
g th
e fin
ding
s on
the
actio
n of
the
payi
ng a
genc
ies.
Net
herl
ands
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: O
ngoi
ng
For f
urth
er in
form
atio
n se
e th
e D
utch
act
ion
plan
for t
he e
rror
rate
in ru
ral d
evel
opm
ent,
lette
r ref
. R
VO
/201
5/84
2, 2
7 O
ctob
er 2
015.
Po
land
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: A
pril
2014
Th
e ca
se w
as re
-exa
min
ed b
y th
e Im
plem
entin
g A
utho
rity
(pro
vinc
ial g
over
nmen
t). T
he p
ositi
on w
as
subm
itted
by
way
of a
n ex
plan
ator
y m
emor
andu
m to
the
prel
imin
ary
repo
rt. W
e m
aint
ain
this
pos
ition
on
the
grou
nds t
hat n
o er
rors
occ
urre
d w
hich
aff
ecte
d th
e ou
tcom
e of
pro
ceed
ings
. A
s par
t of t
rain
ing
for i
mpl
emen
ting
auth
oriti
es, i
nfor
mat
ion
is p
rovi
ded
on e
rror
s mad
e by
ben
efic
iarie
s in
publ
ic p
rocu
rem
ent p
roce
dure
s. In
the
2014
-20
prog
ram
min
g pe
riod
a sc
hedu
le (‘
tary
fikat
or’)
was
intro
duce
d w
here
by p
enal
ties f
or b
enef
icia
ries c
ould
be
mod
ulat
ed a
ccor
ding
to th
e ty
pe o
f inf
ringe
men
t of t
he p
ublic
pr
ocur
emen
t rul
es in
volv
ed, a
nd n
ot o
nly
for i
nfrin
gem
ents
whi
ch a
ffec
ted
the
outc
ome
of p
roce
edin
gs.
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
AFI
R- S
ee A
FIR
Rep
ly N
o 31
690
of 1
7 Se
ptem
ber 2
014
(atta
ched
) con
cern
ing
the
com
men
ts
mad
e by
the
ECA
aud
itors
follo
win
g th
e au
dit m
issi
on fo
r the
Sta
tem
ent o
f Ass
uran
ce
87
for f
inan
cial
yea
r 201
4 (D
AS
2014
) – P
F631
4: a
udit
of th
e ex
pend
iture
rela
ted
to E
AFR
D, m
issi
on
cond
ucte
d be
twee
n 12
and
16
May
201
4 an
d A
FIR
Rep
ly N
o 14
283
of 1
7 A
pril
2015
(atta
ched
) co
ncer
ning
the
com
men
ts m
ade
by th
e EC
A a
udito
rs fo
llow
ing
the
audi
t mis
sion
for t
he S
tate
men
t of
Ass
uran
ce fo
r fin
anci
al y
ear 2
014
(DA
S 20
14) –
PF6
754:
aud
it of
the
expe
nditu
re re
late
d to
EA
FRD
, m
issi
on c
arrie
d ou
t fro
m 1
7 to
21
Nov
embe
r 201
4.
Oth
er c
omm
ents
: MEF
- D
CSM
- B
CM
AP
The
natio
nal p
ublic
pro
cure
men
t stra
tegy
for t
he p
erio
d 20
15-2
020
incl
udes
act
ions
to
ens
ure
the
regu
larit
y an
d qu
ality
of t
he p
ublic
pro
cure
men
t pro
cess
. One
of t
he m
easu
res a
imed
a
t ach
ievi
ng th
is o
bjec
tive
is th
e de
velo
pmen
t and
stre
ngth
enin
g of
inte
rnal
con
trol a
t the
c
ontra
ctin
g au
thor
ities
by:
ada
ptin
g th
e in
tern
al c
ontro
l sta
ndar
ds in
the
pro
cure
men
t are
a, is
suin
g gu
idel
ines
/gui
danc
e on
the
inte
rnal
con
trol s
yste
m, i
mpr
ovin
g th
e ef
ficie
ncy
of p
reve
ntiv
e fin
anci
al c
ontro
l rel
ated
to p
ublic
pro
cure
men
t, pr
ovid
ing
train
ing
prog
ram
mes
fo
r sta
ff c
arry
ing
out f
inan
cial
con
trol i
n pu
blic
pro
cure
men
t. Th
e in
tern
al c
ontro
l pro
cess
will
incl
ude
at le
ast t
he fo
llow
ing
stag
es: p
rocu
rem
ent p
repa
ratio
n, d
rafti
ng o
f the
aw
ard
docu
men
tatio
n, c
ondu
ct o
f the
aw
ard
proc
edur
e, a
nd c
ontra
ct im
plem
enta
tion.
It w
ill b
e or
gani
sed
in
such
a w
ay a
s to
enab
le e
xter
nal c
ontro
l foc
used
on
subs
tant
ive
issu
es. T
he d
evel
opm
ent o
f thi
s typ
e of
inte
rnal
co
ntro
l wou
ld si
gnifi
cant
ly re
duce
, fro
m a
n ea
rly st
age,
the
risk
of ir
regu
larit
ies a
nd e
rror
s and
wou
ld e
nsur
e th
e ac
hiev
emen
t of t
he c
ontra
ctin
g au
thor
ities
’ obj
ectiv
e of
get
ting
the
best
val
ue fo
r mon
ey.
The
inte
rnal
con
trol s
yste
m w
ill a
lso
incl
ude
a po
licy
docu
men
t on
conf
licts
of i
nter
est.
Spai
n: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: 1 A
pril
2016
Th
e ad
opte
d m
easu
re w
ill e
nd w
ith th
e co
rrec
t allo
catio
n of
the
defin
itive
bas
ic p
aym
ent e
ntitl
emen
ts in
Apr
il 20
16 b
ased
on
the
new
est
imat
e of
elig
ible
are
a.
7.
37.
Mem
ber S
tate
s' sy
stem
s re
late
d to
regu
larit
y of
EA
GF
trans
actio
ns
Cro
atia
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 0
1/03
/201
5 A
ll of
the
Cou
rt’s f
indi
ngs a
re a
ccep
ted,
and
act
ion
has b
een
take
n to
add
ress
the
shor
tcom
ings
det
aile
d in
A
nnex
II.
Box
7.7
. M
embe
r Sta
tes i
n w
hich
B
ulga
ria:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te: 2
011
88
rem
edia
l act
ion
conc
erni
ng
LPIS
wea
knes
ses w
as
satis
fact
ory
ZH (M
inis
try o
f Agr
icul
ture
and
Foo
d): T
he im
plem
enta
tion
of th
e ac
tion
plan
for t
he p
erio
d 20
09 to
201
1 le
d to
impr
ovem
ents
in th
e LP
IS. T
he S
tate
Fun
d fo
r Agr
icul
ture
’s ‘T
echn
ical
Insp
ecto
rate
’ sub
mits
figu
res t
o th
e M
ZH to
upd
ate
the
LPIS
ann
ually
afte
r the
end
of t
he o
n-th
e-sp
ot c
heck
cam
paig
n.
Port
ugal
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
obse
rvat
ion
is in
line
with
fact
s and
doe
s not
requ
ire c
omm
ent.
How
ever
, it s
houl
d be
not
ed th
at th
e fin
ding
s con
firm
Por
tuga
l's e
ffor
ts in
the
impl
emen
tatio
n of
cor
rect
ive
mea
sure
s. R
oman
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: PI
AA
, thr
ough
the
mea
sure
s tak
en to
upd
ate
the
LPIS
on
the
basi
s of n
ew im
ager
y, to
upd
ate
follo
win
g th
e on
-th
e-sp
ot c
heck
, to
upda
te b
ased
on
the
notif
icat
ions
mad
e by
the
farm
ers,
ensu
res p
erm
anen
tly th
at th
e re
fere
nce
area
s are
elig
ible
for p
aym
ent.
Mor
eove
r, EC
A it
self,
in it
s let
ter o
f 30
July
201
5 (R
1057
765R
O01
-15
BB
-PF-
6954
-DA
S14)
stat
ed th
at ‘h
avin
g re
gard
to a
ll th
e fin
ding
s m
entio
ned
abov
e, th
e au
dito
rs c
onsi
der t
hat t
he u
pdat
ing
of th
e LP
IS h
as si
gnifi
cant
ly im
prov
ed th
e re
liabi
lity
of
the
data
reco
rded
in th
is sy
stem
’. B
ox 7
.8.
Mem
ber S
tate
s whe
re L
PIS
wea
knes
ses p
ersi
st
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e en
clos
ed re
plie
s (se
e A
nnex
II) t
o th
e Eu
rope
an C
ourt
of A
udito
rs c
onta
in c
ount
er-a
rgum
ents
con
cern
ing
the
findi
ngs o
n th
e ac
tion
of th
e pa
ying
age
ncie
s. Sp
ain:
With
rega
rd to
the
info
rmat
ion
cont
aine
d in
the
Com
mis
sion
’s re
ply
(box
7.8
), th
is M
embe
r Sta
te
wou
ld li
ke to
mak
e th
e fo
llow
ing
clar
ifica
tion
abou
t the
nex
t par
agra
ph in
the
box,
whi
ch st
ates
: 'Th
e fo
llow
-up
audi
ts c
arrie
d ou
t by
the
Com
mis
sion
on
the
impl
emen
tatio
n of
the
actio
n pl
ans h
ave
iden
tifie
d si
mila
r de
ficie
ncie
s. Th
e C
omm
issi
on is
of t
he v
iew
that
whi
le c
onsi
dera
ble
rem
edia
l wor
k ha
s bee
n ca
rrie
d ou
t, so
me
defic
ienc
ies p
ersi
st w
ith re
gard
to th
e el
igib
ility
for p
erm
anen
t pas
ture
in G
reec
e an
d Sp
ain.
The
Com
mis
sion
w
ould
, how
ever
, lik
e to
poi
nt o
ut th
at th
e re
med
ial a
ctio
ns c
arrie
d ou
t in
2014
and
201
5 ha
ve p
rove
d sa
tisfa
ctor
y fo
r bot
h co
untri
es, r
esul
ting
in in
elig
ible
are
as b
eing
exc
lude
d fr
om b
oth
LPIS
: in
Gre
ece,
the
area
89
regi
ster
ed a
s per
man
ent p
astu
re d
ecre
ased
from
3.6
mill
ion
ha to
1.5
mill
ion
ha, w
hile
in S
pain
elig
ible
land
de
crea
sed
from
18.
4 m
illio
n ha
to 1
5.6
mill
ion
ha.'
The
figur
es in
dica
ted
of 1
8.4
to 1
5.6
mill
ion
hect
ares
(2.8
m
illio
n) c
once
rn th
e im
plem
enta
tion
of tw
o-fa
ctor
CA
P-20
13 (s
lope
and
soil)
toge
ther
with
the
CA
Ps o
f A
uton
omou
s Com
mun
ities
that
alre
ady
had
coef
ficie
nts f
or th
e 20
13 c
laim
yea
r. Ex
actly
2 8
10 3
36 h
a w
ere
dedu
cted
, whi
ch w
ere
not e
ligib
le in
cla
im y
ear 2
013.
The
refe
renc
e m
ade
by th
e C
omm
issi
on to
the
clai
m
year
s 201
4 an
d 20
15 is
not
cor
rect
. For
Spa
in th
is sh
ould
read
'app
lied
until
the
2013
cla
im y
ear'.
In th
e 20
14
cam
paig
n so
me
Aut
onom
ous C
omm
uniti
es su
ch a
s And
alus
ia a
nd E
xtre
mad
ura
impl
emen
ted
addi
tiona
l m
easu
res t
hat f
urth
er re
duce
d th
e el
igib
le a
rea
indi
cate
d. H
owev
er, i
t is i
n th
e cu
rren
t yea
r 201
5 w
hen
Spai
n ha
s dev
elop
ed a
thre
e-fa
ctor
CA
P-20
15 (s
lope
, soi
l and
pen
etra
bilit
y to
veg
etat
ion)
as a
n es
sent
ial p
art o
f the
ac
tion
plan
for p
astu
re (A
rticl
e 41
of R
egul
atio
n 13
06/2
014)
impl
emen
ted
at th
e re
ques
t of t
he E
urop
ean
Com
mis
sion
dur
ing
2015
in o
rder
to e
nsur
e th
at th
e el
igib
ility
of a
reas
of p
astu
re w
ith b
ushe
s and
tree
s is
redu
ced
acco
rdin
g to
Eur
opea
n le
gisl
atio
n, a
nd to
ther
eby
ensu
re th
e pr
oper
allo
catio
n of
bas
ic p
aym
ent
entit
lem
ents
in th
e 20
15 c
laim
yea
r. C
AP
2015
is a
n im
prov
ed a
utom
atic
elig
ibili
ty c
oeff
icie
nt w
hich
incr
ease
s th
e ac
cura
cy o
f soi
l cov
er b
y de
duct
ing
a la
rger
num
ber o
f unp
rodu
ctiv
e ar
eas a
nd in
clud
es a
n ad
ditio
nal f
acto
r fo
r pen
etra
bilit
y of
veg
etat
ion
whi
ch li
mits
the
elig
ibili
ty o
f are
as w
ith a
hig
h de
nsity
of t
rees
or s
hrub
s. Th
e ac
tion
plan
as a
who
le c
onta
ins 1
1 sp
ecifi
c ac
tions
to re
duce
elig
ibili
ty a
nd se
ven
acco
mpa
nyin
g m
easu
res f
or
LPIS
-GIS
upd
ate.
Act
ion
No
1 is
the
cons
olid
atio
n of
the
new
coe
ffic
ient
in L
PIS-
GIS
, No
3 is
stric
t qua
lity
cont
rol t
here
of, N
o 2
allo
cate
s zer
o ad
mis
sibi
lity
to p
arce
ls o
f per
man
ent p
astu
re w
ith C
AP
2015
< 2
0 %
and
A
ctio
n N
o 4
invo
lves
the
appl
icat
ion
of a
CA
P =
0 to
pas
ture
par
cels
not
dec
lare
d in
the
last
five
yea
rs (s
ome
10 m
illio
n he
ctar
es o
f gra
ssla
nd w
ill b
e af
fect
ed b
y th
is a
dditi
onal
act
ion
to C
AP
2015
). N
ote.
A p
rese
ntat
ion
of th
e A
ctio
n Pl
an 2
015
can
be p
rovi
ded
to th
e C
ourt
if it
so w
ishe
s, w
ith th
e ex
plan
atio
n of
the
rem
aini
ng
actio
ns a
nd su
ppor
t mea
sure
s. W
ith re
fere
nce
only
to p
astu
re la
nd d
ecla
red
(as e
xpla
ined
, man
y of
the
area
s no
t dec
lare
d w
ere
char
ged
with
a C
AP=
0), t
he re
duct
ion
in p
astu
re e
ligib
ility
by
appl
icat
ion
of C
AP-
2015
(w
ithou
t inc
ludi
ng q
ualit
y co
ntro
l) ha
s giv
en th
e fo
llow
ing
resu
lts:
No
of
T
otal
(ha)
Elig
. Are
a (h
a)
%
re
cord
s dec
lare
d PA
675
091
3
531
308.
46
2 1
48 8
76.3
5
60.
85 %
PR
4
190
576
5 47
9 01
9.41
3 0
61 4
72.7
5
55.
88 %
PS
2
210
492
1 95
1 27
2.94
1 7
13 8
61.9
6
87.
83 %
90
7
076
159
10 9
61 6
00.8
1
6 9
24 2
11.0
6
63.
17 %
To su
m u
p, in
the
2015
cla
im y
ear,
the
area
elig
ible
for p
astu
re w
as re
duce
d by
mor
e th
an 4
mill
ion
hect
ares
, ad
ded
to th
e 2.
8 m
illio
n re
porte
d by
the
Com
mis
sion
in th
e 20
13 c
laim
yea
r. EX
TREM
AD
UR
A- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 10
Nov
embe
r 201
5 In
Ext
rem
adur
a, w
ork
star
ted
in 2
013
on in
corp
orat
ing
an im
prov
ed C
AP
to c
alcu
late
the
impe
netra
bilit
y of
pa
stur
es in
201
4. T
his C
AP
used
Lan
dsat
imag
es fr
om se
vera
l dat
es a
nd th
e as
sess
men
t was
mad
e by
pas
ture
ty
pe. I
nelig
ible
feat
ures
(roc
ks) l
ocat
ed b
y SI
OSE
[Spa
nish
land
cov
er a
nd u
se in
form
atio
n sy
stem
] wer
e de
duct
ed. T
his C
AP
was
in p
lace
in th
e de
clar
atio
n an
d pa
ymen
t of p
astu
res i
n cl
aim
yea
r 201
4 an
d ac
hiev
ed
sign
ifica
nt p
rogr
ess i
n te
rms o
f pas
ture
elig
ibili
ty d
ue to
pen
etra
bilit
y. It
s rep
lace
men
t in
2015
by
the
Span
ish
Agr
icul
tura
l Gua
rant
ee F
und
[FEG
A] C
AP
base
d on
LID
AR
tech
nolo
gy a
nd a
dditi
onal
che
cks o
n pa
stur
e,
such
as t
he a
sses
smen
t of n
ew a
reas
dec
lare
d, a
nd o
ther
mea
sure
s pro
pose
d by
the
FEG
A in
crea
se th
e de
pend
abili
ty o
f fin
ding
s on
elig
ibili
ty. T
he A
C o
f Ext
rem
adur
a fin
alis
ed th
e va
lidat
ion
of th
e C
AP
2015
in
thei
r ter
ritor
y w
ith th
e st
atis
tical
met
hod
prop
osed
by
FEG
A, t
he re
sults
of w
hich
hav
e be
en se
nt to
the
Min
istry
for a
sses
smen
t by
the
Com
mis
sion
. Ev
alua
tion
of th
is st
udy
valid
ates
the
CA
P in
Ext
rem
adur
a fo
r all
stra
ta su
rvey
ed, w
ith a
smal
l cor
rect
ion
in w
oode
d pa
stur
e w
ith a
CA
P of
less
than
50
%, w
here
the
CA
P fo
r th
is st
ratu
m is
redu
ced
by 1
6 %
. C
AST
ILE-
LA M
AN
CH
A- a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: A
s ind
icat
ed b
y th
e EC
A, t
he L
PIS-
GIS
(SIG
PAC
) lau
nche
d C
AP
2015
in S
pain
and
thus
als
o in
the
Aut
onom
ous C
omm
unity
of C
astil
e La
Man
cha
whi
ch h
as re
med
ied
the
defic
ienc
ies n
oted
in p
revi
ous y
ears
. Im
plem
enta
tion
of th
e C
AP
in C
astil
e-La
Man
cha
is su
bjec
t to
an a
ctio
n pl
an c
ompr
isin
g a
stag
e of
im
plem
enta
tion
(alre
ady
com
plet
ed),
valid
atio
n (a
lread
y co
mpl
eted
) and
mai
nten
ance
(ong
oing
). T
able
7.1
. Fi
nanc
ial c
orre
ctio
ns b
y th
e C
omm
issi
on fo
r sys
tem
B
ulga
ria:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
91
wea
knes
ses i
n LP
IS
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Po
rtug
al: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e ob
serv
atio
n is
in li
ne w
ith fa
cts a
nd d
oes n
ot re
quire
com
men
t. R
oman
ia: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: PI
AA
, thr
ough
the
mea
sure
s tak
en to
upd
ate
the
LPIS
on
the
basi
s of n
ew im
ager
y,
to u
pdat
e fo
llow
ing
the
on-th
e-sp
ot c
heck
, to
upda
te b
ased
on
the
notif
icat
ions
mad
e by
the
farm
ers,
en
sure
s per
man
ently
that
the
refe
renc
e ar
eas a
re e
ligib
le fo
r pay
men
t. M
oreo
ver,
ECA
itse
lf,
in it
s let
ter o
f 30
July
201
5, (R
1057
765R
O01
-15B
B-P
F-69
54-D
AS1
4), p
oint
ed o
ut th
at ‘h
avin
g re
gard
to
all
the
abov
e fin
ding
s, th
e au
dito
rs c
onsi
der t
hat t
he u
pdat
e of
the
LPIS
syst
em
has s
igni
fican
tly im
prov
ed th
e re
liabi
lity
of th
e da
ta re
cord
ed in
this
syst
em’.
Spai
n: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
7.42
.Fo
llow
-up
give
n to
our
fin
ding
s by
the
Com
mis
sion
It
aly:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
The
encl
osed
repl
ies (
see
Ann
ex II
) to
the
Euro
pean
Cou
rt of
Aud
itors
con
tain
cou
nter
-arg
umen
ts c
once
rnin
g th
e fin
ding
s on
the
actio
n of
the
payi
ng a
genc
ies.
Spai
n: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: W
e ag
ree
with
the
Com
mis
sion
’s re
spon
se w
ith re
gard
to th
is fi
ndin
g.
7.43
.R
educ
ing
EAG
F pa
ymen
ts
for G
reec
e G
reec
e: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
7.46
.A
sses
smen
t of t
he
rein
forc
emen
t of a
ssur
ance
ex
erci
se
Bul
gari
a: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
92
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e en
clos
ed re
plie
s (se
e A
nnex
II) t
o th
e Eu
rope
an C
ourt
of A
udito
rs c
onta
in c
ount
er-a
rgum
ents
con
cern
ing
the
findi
ngs o
n th
e ac
tion
of th
e pa
ying
age
ncie
s.
Lux
embo
urg:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
PIA
A In
the
ECA
repo
rt fo
r fin
anci
al y
ear 2
011,
the
repl
y of
the
Com
mis
sion
poi
nts o
ut
that
: ‘3.
39. T
he C
omm
issi
on w
ould
like
to p
oint
out
that
the
certi
ficat
ion
body
did
not
cer
tify
the
stat
istic
s in
any
of th
e ca
ses.’
Thi
s was
ther
efor
e cl
arifi
ed a
nd v
erifi
ed b
y th
e EC
in th
e pr
evio
us y
ears
.
Uni
ted
Kin
gdom
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
This
refe
renc
e co
nfirm
s tha
t the
UK
was
one
of t
he m
embe
r Sta
tes v
isite
d fo
r the
rein
forc
emen
t of a
ssur
ance
pr
oced
ure
in 2
014.
7.
48.
Ass
essm
ent o
f the
re
info
rcem
ent o
f ass
uran
ce
exer
cise
Gre
ece:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
7.50
.A
sses
smen
t of t
he
rein
forc
emen
t of a
ssur
ance
ex
erci
se
Lux
embo
urg:
act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
7.52
.A
sses
smen
t of t
he
rein
forc
emen
t of a
ssur
ance
ex
erci
se
Irel
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
e en
clos
ed re
plie
s (se
e A
nnex
II) t
o th
e Eu
rope
an C
ourt
of A
udito
rs c
onta
in c
ount
er-a
rgum
ents
con
cern
ing
the
findi
ngs o
n th
e ac
tion
of th
e pa
ying
age
ncie
s.
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: YES
; C
ompl
etio
n da
te:
Bas
ed o
n th
e fin
ding
s and
reco
mm
enda
tions
rece
ived
from
the
exte
rnal
aud
itors
, and
als
o at
the
requ
est o
f the
93
Euro
pean
Com
mis
sion
, PIA
A h
as d
raw
n up
the
actio
n pl
an fo
r red
ucin
g th
e er
ror r
ate
for r
ural
dev
elop
men
t m
easu
res w
hose
impl
emen
tatio
n ha
s bee
n de
lega
ted
by A
FIR
. Thi
s Pla
n in
clud
ed th
e m
ain
caus
es w
hich
led
to
defic
ienc
ies i
n th
e fu
nctio
ning
of t
he sy
stem
, as w
ell a
s the
rem
edia
l mea
sure
s an
d th
e re
late
d de
adlin
es. A
t tha
t poi
nt, a
ll th
e m
easu
res w
ere
impl
emen
ted
— fo
r the
pro
gram
min
g pe
riod
2007
-201
3.
Swed
en: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Th
is c
omm
ent d
oes n
ot re
quire
Sw
eden
to ta
ke a
ctio
n.
Box
7.9
. Ex
ampl
es sh
owin
g th
at
Mem
ber S
tate
s' ac
tion
plan
s ar
e no
t yet
fully
eff
ectiv
e
Irel
and:
act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te: O
ngoi
ng
A n
ew A
ctio
n Pl
an w
as su
bmitt
ed m
id-2
015
and
is b
eing
impl
emen
ted.
Rom
ania
: act
ion
take
n: Y
ES ;
actio
n co
mpl
eted
: NO
; C
ompl
etio
n da
te:
AFI
R F
ollo
win
g re
ceip
t fro
m th
e C
ertif
icat
ion
Bod
y of
the
stat
e of
impl
emen
tatio
n o
f the
reco
mm
enda
tions
upd
ated
in O
ctob
er 2
015,
the
Age
ncy
has u
pdat
ed a
nd fo
rwar
ded
to th
e C
ompe
tent
A
utho
rity
the
actio
n pl
an fo
r the
impl
emen
tatio
n of
the
reco
mm
enda
tions
and
for c
orre
ctio
n of
the
defic
ienc
ies
foun
d by
the
CB
aud
itors
. Ple
ase
note
that
this
Pla
n is
regu
larly
upd
ated
and
sent
to
the
Com
pete
nt A
utho
rity.
See
the
docu
men
t ‘A
ctio
n Pl
an fo
r rec
omm
enda
tion
impl
emen
tatio
n’.
7.57
.M
embe
r Sta
tes'
syst
ems
rela
ted
to re
gula
rity
of
trans
actio
ns u
nder
the
Euro
pean
Fis
herie
s Fun
d (E
FF)
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: W
e no
te th
e co
nten
t of C
omm
ent N
o 11
. In
vie
w o
f par
agra
ph 7
.58
of th
e 20
14 A
nnua
l Rep
ort:
''7.5
8. A
lthou
gh w
e co
nsid
er th
e m
etho
dolo
gy u
sed
in th
e op
erat
ions
and
syst
ems a
udits
to b
e ef
fect
ive,
we
have
foun
d sh
ortc
omin
gs in
the
man
agem
ent a
nd d
ocum
enta
tion
of a
udit
activ
ities
and
in th
e ve
rific
atio
n of
el
igib
ility
con
ditio
ns.
The
audi
t aut
horit
y di
d no
t car
ry o
ut th
e au
dit a
ctiv
ities
as p
lann
ed.
No
form
al p
roce
dure
s wer
e es
tabl
ishe
d fo
r qua
lity
cont
rol,
the
audi
t doc
umen
tatio
n w
as in
adeq
uate
, and
the
sam
plin
g m
etho
d di
d no
t com
ply
with
the
Com
mis
sion
's gu
idel
ines
. A
lthou
gh th
ese
shor
tcom
ings
wer
e id
entif
ied
by th
e C
omm
issi
on in
the
cour
se o
f its
pre
viou
s aud
its, a
t the
tim
e of
our
aud
it th
ey h
ad st
ill n
ot b
een
com
plet
ely
elim
inat
ed b
y th
e au
dit a
utho
rity.
94
In so
me
case
s, th
e au
dit a
utho
rity
did
not c
arry
out
the
on-th
e-sp
ot c
heck
s req
uire
d an
d di
d no
t per
form
ad
equa
te c
heck
s on
the
elig
ibili
ty c
ondi
tions
for v
esse
ls th
at h
ad re
ceiv
ed fi
nanc
ing
for p
erm
anen
tly c
easi
ng
thei
r act
iviti
es.'';
we
wou
ld li
ke to
poi
nt o
ut th
e fo
llow
ing:
Th
e Ita
lian
auth
oriti
es h
ave
not c
ompl
eted
thei
r ow
n au
dit a
ctiv
ities
as p
lann
ed.
Follo
win
g th
e EU
dep
artm
ents
' fin
ding
s in
2012
(rep
orte
d in
the
AC
R 2
011)
, the
AA
inte
rrup
ted
the
chec
ks
that
wer
e un
der w
ay a
nd c
arrie
d ou
t the
aud
it ac
tiviti
es a
gain
on
a ne
w sa
mpl
e of
the
expe
nditu
re c
ertif
ied
in
2010
. Thi
s had
inev
itabl
e re
perc
ussi
ons o
n th
e tim
ing
of th
e pr
epar
ator
y w
ork
prio
r to
send
ing
the
Ann
ual
Con
trol R
epor
ts fo
r the
follo
win
g ye
ars,
incl
udin
g fo
r 201
3, w
hich
was
the
subj
ect o
f che
cks b
y th
e Eu
rope
an
Cou
rt of
Aud
itors
. La
ck o
f writ
ten
proc
edur
es fo
r the
'qua
lity
revi
ew'.
The
docu
men
tatio
n fo
r the
aud
its c
arrie
d ou
t is i
ncon
sist
ent.
Sam
plin
g m
etho
dolo
gy.
The
AA
ask
ed th
e In
spec
tora
te-G
ener
al fo
r Fin
anci
al R
elat
ions
with
the
EU (I
GR
UE)
for t
he q
ualit
y-re
view
ch
eckl
ists
alre
ady
adop
ted
for t
he a
ctiv
ities
repo
rted
in th
e A
CR
201
5 fo
r sys
tem
s aud
its. T
his m
ade
it po
ssib
le
to re
spon
d to
the
Euro
pean
Cou
rt of
Aud
itors
' fin
ding
con
cern
ing
the
docu
men
tary
shor
tcom
ings
for t
he
syst
ems a
udits
. Th
e sa
mpl
ing
met
hod
used
to e
xtra
ct th
e sa
mpl
e fr
om th
e ce
rtifie
d ex
pens
es fo
r 201
2 m
ade
prov
isio
n fo
r the
us
e of
the
Com
mun
ity sh
are
alon
e, b
ecau
se th
e EU
shar
e al
one
repr
esen
ted
51 %
of t
he to
tal c
ertif
ied.
In th
e A
CR
201
3 pr
ovis
ion
had
alre
ady
been
mad
e fo
r the
priv
ate
shar
e to
be
used
to e
xtra
ct th
e sa
mpl
e in
subs
eque
nt
year
s. Th
is m
etho
dolo
gy w
as th
eref
ore
adop
ted
for t
he sa
mpl
e ta
ken
from
the
2013
cer
tifie
d ex
pens
es.
No
on-th
e-sp
ot c
heck
s car
ried
out i
n th
e op
erat
ions
aud
it.
With
rega
rd to
on-
the-
spot
che
cks,
the
Euro
pean
Cou
rt of
Aud
itors
com
men
ted
on fi
ve o
f the
thirt
y pr
ojec
ts
sele
cted
. Of t
hese
five
pro
ject
s, fo
ur h
ad th
e ph
otog
raph
ic d
ocum
enta
tion
atta
ched
to th
e fil
e, a
nd fo
r the
oth
er,
the
invo
ices
wer
e ce
rtifie
d by
the
Italia
n sh
ippi
ng re
gist
er (R
INA
).
How
ever
, in
view
of t
he c
omm
ent m
ade,
in 2
014
the
insp
ecto
rs w
ere
info
rmed
that
on-
the-
spot
che
cks d
o no
t ha
ve to
be
carr
ied
out o
nly
whe
re th
ere
is a
n irr
egul
arity
ent
ailin
g re
cove
ry o
f the
ent
ire c
ontri
butio
n.
Inad
equa
te c
heck
s on
the
actu
al fi
shin
g ac
tiviti
es o
f fis
hing
boa
ts th
at h
ave
perm
anen
tly c
ease
d fis
hing
ac
tiviti
es.
95
In le
tter r
ef. A
res(
2015
)268
4786
of 2
6 Ju
ne 2
015,
the
Com
mis
sion
ask
ed th
e A
A to
con
duct
che
cks o
n th
e ac
tual
fish
ing
activ
ities
on
a re
pres
enta
tive
sam
ple
usin
g V
MS
data
and
ship
s' lo
gs. T
he re
sults
wer
e se
nt in
le
tter r
ef. C
CSP
U.2
015.
904
of 1
6 N
ovem
ber 2
015.
7.
69.
Sign
ifica
nt n
umbe
r of
indi
vidu
al sy
stem
s for
EA
FRD
Ger
man
y: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: Fo
r inf
orm
atio
n on
ly; n
o re
ply
requ
ired.
Ital
y: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
:
Spai
n: a
ctio
n ta
ken:
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: W
e ag
ree
with
the
Com
mis
sion
’s re
spon
se w
ith re
gard
to th
is fi
ndin
g.
Box
7.1
0.
Exam
ples
of g
ood
and
bad
prac
tices
in ta
rget
ing
and
sele
ctio
n
Bul
gari
a: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed:
; Com
plet
ion
date
: M
ZH: T
he B
ulga
rian
auth
oriti
es w
ould
like
to p
oint
out
that
the
requ
irem
ents
of A
rticl
e 43
of R
egul
atio
n (E
C)
No
1974
/200
6 ar
e co
rrec
tly im
plem
ente
d in
the
2007
-201
3 R
DP.
The
y ar
e pa
rt of
the
com
puls
ory
cont
ent o
f an
y R
ural
Dev
elop
men
t Pro
gram
me,
as s
peci
fied
in p
arag
raph
5.2
of A
nnex
II to
Reg
ulat
ion
(EC
) No
1974
/200
6: ‘…
Evid
ence
that
for i
nves
tmen
t mea
sure
s sup
port
is ta
rget
ed o
n cl
early
def
ined
obj
ectiv
es
refle
ctin
g id
entif
ied
terr
itoria
l nee
ds a
nd st
ruct
ural
dis
adva
ntag
es...
’. In
vest
men
t sup
port
for m
easu
re 1
23 is
ta
rget
ed a
t the
ent
ire fo
od a
nd fo
rest
ry se
ctor
, with
the
elig
ible
type
s of e
nter
pris
es a
nd e
ligib
le a
ctiv
ities
bei
ng
defin
ed a
ccor
ding
ly in
Reg
ulat
ions
(EC
) No
1698
/200
5 an
d (E
C) N
o 19
74/2
006
resp
ectiv
ely.
7.
85.
Mea
sure
‘Inc
reas
ing
the
adde
d va
lue
to b
asic
ag
ricul
tura
l and
fore
stry
pr
oduc
tion’
.
Pola
nd: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 12.
12.2
014
(the
Euro
pean
Com
mis
sion
im
plem
entin
g de
cisi
on a
ppro
ving
the
rura
l dev
elop
men
t pro
gram
me
for P
olan
d fo
r the
aid
obj
ectiv
es e
nshr
ined
in
the
Euro
pean
Agr
icul
tura
l Fun
d fo
r Rur
al D
evel
opm
ent 2
014P
L06R
DN
P001
dat
ed 1
2 D
ecem
ber 2
014)
In
the
2014
-20
RD
P un
der p
riorit
y 6
- ‘Pr
omot
ing
soci
al in
clus
ion,
pov
erty
redu
ctio
n an
d ec
onom
ic
deve
lopm
ent i
n ru
ral a
reas
’, sp
ecifi
c ob
ject
ive
6A ‘F
acili
tatin
g di
vers
ifica
tion,
cre
atio
n an
d de
velo
pmen
t of
smal
l ent
erpr
ises
and
job
crea
tion’
, pro
visi
on w
as m
ade
for t
he ‘F
arm
and
bus
ines
s dev
elop
men
t’ m
easu
re,
subm
easu
re ‘B
usin
ess s
tart-
up a
id fo
r non
-agr
icul
tura
l act
iviti
es in
rura
l are
as’.
Th
e ‘B
usin
ess s
tart-
up a
id fo
r non
-agr
icul
tura
l act
iviti
es in
rura
l are
as’ s
ubm
easu
re im
plem
ents
the
afor
emen
tione
d sp
ecifi
c ob
ject
ive
6A. T
his s
ubm
easu
re w
ill su
ppor
t non
-agr
icul
tura
l act
iviti
es u
nder
take
n by
fa
rmer
s, fa
rmer
s’ sp
ouse
s, ot
her m
embe
rs o
f the
hou
seho
ld a
nd b
enef
icia
ries o
f pay
men
ts to
smal
l far
ms s
o
96
that
they
can
gen
erat
e in
com
e fr
om so
urce
s oth
er th
an a
gric
ultu
re.
Und
er th
e R
DP,
pre
fere
nce
will
be
give
n to
pro
ject
s inv
olvi
ng jo
b cr
eatio
n (a
nnua
l ave
rage
full-
time
equi
vale
nt) (
not a
pplic
able
to th
e se
lf-em
ploy
ed) a
nd p
roje
cts c
arrie
d ou
t by
pers
ons r
esid
ent i
n th
e di
stric
ts
with
the
high
est u
nem
ploy
men
t in
the
prov
ince
. U
nder
the
afor
emen
tione
d ob
ject
ive
6A, t
he in
dica
tor i
dent
ified
in th
e R
DP
(Cha
pter
11)
is: J
obs c
reat
ed in
su
ppor
ted
proj
ects
in w
hich
the
indi
cato
r tar
get w
as e
stim
ated
at 1
6 55
0 (jo
bs).
In a
dditi
on, u
nder
spec
ific
obje
ctiv
e 6B
Pro
mot
ing
loca
l dev
elop
men
t in
rura
l are
as, p
rovi
sion
was
mad
e fo
r LE
AD
ER a
ctio
ns. A
s par
t of L
EAD
ER, e
nter
pris
e de
velo
pmen
t pro
ject
s in
the
broa
d se
nse
of th
e te
rm w
ill b
e im
plem
ente
d an
d ac
tiviti
es d
esig
ned
to p
rovi
de e
.g. p
erso
ns p
lann
ing
to st
art a
bus
ines
s in
addi
tion
to fa
rmin
g ac
tiviti
es a
nd p
erso
ns le
avin
g fa
rmin
g w
ith th
e ne
cess
ary
know
ledg
e or
skill
s and
qua
lific
atio
ns w
ill b
e su
ppor
ted.
The
obj
ectiv
e w
ill b
e to
get
dis
adva
ntag
ed g
roup
s and
the
unem
ploy
ed in
to w
ork,
coo
pera
tion
betw
een
loca
l act
ion
grou
ps (L
AG
s) a
nd b
usin
esse
s to
iden
tify
poss
ible
em
ploy
men
t opp
ortu
nitie
s for
peo
ple
from
the
Loca
l Dev
elop
men
t Stra
tegy
are
a (L
DS)
, net
wor
king
bet
wee
n bo
dies
wor
king
with
dis
adva
ntag
ed
grou
ps a
nd th
e un
empl
oyed
, suc
h as
: wel
fare
cen
tres,
job
cent
res a
nd a
gric
ultu
ral a
dvis
ory
cent
res.
U
nder
the
afor
emen
tione
d ob
ject
ive
6B, t
he in
dica
tor i
dent
ified
in th
e R
DP
(Cha
pter
11)
is: J
obs c
reat
ed in
LE
AD
ER su
ppor
ted
proj
ects
in w
hich
the
indi
cato
r tar
get w
as e
stim
ated
at 5
943
(job
s).
The
Reg
ulat
ion
of th
e M
inis
ter f
or A
gric
ultu
re a
nd R
ural
Dev
elop
men
t of 2
4 Se
ptem
ber 2
015
setti
ng o
ut th
e de
taile
d co
nditi
ons a
nd a
rran
gem
ents
for g
rant
ing
finan
cial
aid
und
er th
e ‘S
uppo
rt fo
r im
plem
enta
tion
of
oper
atio
ns u
nder
the
com
mun
ity-le
d lo
cal d
evel
opm
ent s
trate
gy’ m
easu
re in
the
2014
-20
RD
P (J
ourn
al o
f La
ws,
item
157
0) in
dica
tes t
hat a
id is
gra
nted
to p
roje
cts i
nvol
ving
star
t-ups
whi
ch in
volv
e:
1) th
e cr
eatio
n of
at l
east
one
job
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
), th
is b
eing
just
ified
by
the
scop
e of
the
proj
ect,
and
the
pers
on fo
r who
m th
is jo
b is
cre
ated
will
be
empl
oyed
on
the
basi
s of a
n em
ploy
men
t con
tract
or
col
lect
ive
empl
oym
ent c
ontra
ct;
2) th
e jo
b re
ferr
ed to
in p
oint
1 w
ill b
e pr
eser
ved
for a
t lea
st 2
yea
rs a
fter t
he fi
nal p
aym
ent d
ate.
A
id fo
r pro
ject
s inv
olvi
ng th
e de
velo
pmen
t of b
usin
ess a
ctiv
ities
will
be
gran
ted
if th
e pr
ojec
t com
plie
s with
th
e fo
llow
ing
cond
ition
s:
1) th
e cr
eatio
n of
at l
east
one
job
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
), th
is b
eing
just
ified
by
the
scop
e of
the
proj
ect,
and
the
pers
on fo
r who
m th
is jo
b is
cre
ated
will
be
empl
oyed
on
the
basi
s of a
n em
ploy
men
t con
tract
or
col
lect
ive
empl
oym
ent c
ontra
ct;
97
2) th
e jo
b re
ferr
ed to
in p
oint
1 w
ill b
e pr
eser
ved
for a
t lea
st 3
yea
rs a
fter t
he fi
nal p
aym
ent d
ate.
Th
e R
egul
atio
n of
the
Min
iste
r for
Agr
icul
ture
and
Rur
al D
evel
opm
ent s
ettin
g ou
t the
det
aile
d co
nditi
ons a
nd
proc
edur
es fo
r gra
ntin
g fin
anci
al a
id u
nder
the
‘Bus
ines
s sta
rt-up
aid
for n
on-a
gric
ultu
ral a
ctiv
ities
in ru
ral
area
s’ su
b-m
easu
re a
ssum
es th
at th
e or
der i
n w
hich
aid
is a
war
ded
is d
eter
min
ed b
y th
e to
tal n
umbe
r of p
oint
s aw
arde
d on
the
basi
s of t
he se
lect
ion
crite
ria, i
nclu
ding
: ‘If
, inc
ludi
ng se
lf-em
ploy
men
t, th
e bu
sine
ss p
lan
prov
ides
for t
he c
reat
ion
of:
1) a
t lea
st 2
and
few
er th
an 3
jobs
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
) - 3
poi
nts s
hall
be a
war
ded;
2)
3 o
r mor
e jo
bs (a
nnua
l ave
rage
full-
time
equi
vale
nt) -
4 p
oint
s sha
ll be
aw
arde
d’.
7.87
.M
easu
re ‘S
uppo
rt fo
r the
cr
eatio
n an
d de
velo
pmen
t of
mic
ro-e
nter
pris
es'
Pola
nd: a
ctio
n ta
ken:
YES
; ac
tion
com
plet
ed: Y
ES ;
Com
plet
ion
date
: 12.
12.2
014
(the
Euro
pean
Com
mis
sion
im
plem
entin
g de
cisi
on a
ppro
ving
the
rura
l dev
elop
men
t pro
gram
me
for P
olan
d fo
r the
aid
obj
ectiv
es e
nshr
ined
in
the
Euro
pean
Agr
icul
tura
l Fun
d fo
r Rur
al D
evel
opm
ent 2
014P
L06R
DN
P001
dat
ed 1
2 D
ecem
ber 2
014)
C
f. cl
arifi
catio
ns o
n re
mar
k 7.
In th
e 20
14-2
0 R
DP
unde
r prio
rity
6 - ‘
Prom
otin
g so
cial
incl
usio
n, p
over
ty
redu
ctio
n an
d ec
onom
ic d
evel
opm
ent i
n ru
ral a
reas
’, sp
ecifi
c ob
ject
ive
6A ‘F
acili
tatin
g di
vers
ifica
tion,
cr
eatio
n an
d de
velo
pmen
t of s
mal
l ent
erpr
ises
and
job
crea
tion’
, pro
visi
on w
as m
ade
for t
he ‘F
arm
and
bu
sine
ss d
evel
opm
ent’
mea
sure
, sub
mea
sure
‘Bus
ines
s sta
rt-up
aid
for n
on-a
gric
ultu
ral a
ctiv
ities
in ru
ral
area
s’.
The
‘Bus
ines
s sta
rt-up
aid
for n
on-a
gric
ultu
ral a
ctiv
ities
in ru
ral a
reas
’ sub
mea
sure
impl
emen
ts th
e af
orem
entio
ned
spec
ific
obje
ctiv
e 6A
. Thi
s sub
mea
sure
will
supp
ort n
on-a
gric
ultu
ral a
ctiv
ities
und
erta
ken
by
farm
ers,
farm
ers’
spou
ses,
othe
r mem
bers
of t
he h
ouse
hold
and
ben
efic
iarie
s of p
aym
ents
to sm
all f
arm
s so
that
they
can
gen
erat
e in
com
e fr
om so
urce
s oth
er th
an a
gric
ultu
re.
Und
er th
e R
DP,
pre
fere
nce
will
be
give
n to
pro
ject
s inv
olvi
ng jo
b cr
eatio
n (a
nnua
l ave
rage
full-
time
equi
vale
nt) (
not a
pplic
able
to th
e se
lf-em
ploy
ed) a
nd p
roje
cts c
arrie
d ou
t by
pers
ons r
esid
ent i
n th
e di
stric
ts
with
the
high
est u
nem
ploy
men
t in
the
prov
ince
. U
nder
the
afor
emen
tione
d ob
ject
ive
6A, t
he in
dica
tor i
dent
ified
in th
e R
DP
(Cha
pter
11)
is: J
obs c
reat
ed in
su
ppor
ted
proj
ects
in w
hich
the
indi
cato
r tar
get w
as e
stim
ated
at 1
6 55
0 (jo
bs).
In a
dditi
on, u
nder
spec
ific
obje
ctiv
e 6B
Pro
mot
ing
loca
l dev
elop
men
t in
rura
l are
as, p
rovi
sion
was
mad
e fo
r LE
AD
ER a
ctio
ns. A
s par
t of L
EAD
ER, e
nter
pris
e de
velo
pmen
t pro
ject
s in
the
broa
d se
nse
of th
e te
rm w
ill b
e im
plem
ente
d an
d ac
tiviti
es d
esig
ned
to p
rovi
de e
.g. p
erso
ns p
lann
ing
to st
art a
bus
ines
s in
addi
tion
to fa
rmin
g
98
activ
ities
and
per
sons
leav
ing
farm
ing
with
the
nece
ssar
y kn
owle
dge
or sk
ills a
nd q
ualif
icat
ions
will
be
supp
orte
d. T
he o
bjec
tive
will
be
to g
et d
isad
vant
aged
gro
ups a
nd th
e un
empl
oyed
into
wor
k, c
oope
ratio
n be
twee
n lo
cal a
ctio
n gr
oups
(LA
Gs)
and
bus
ines
ses t
o id
entif
y po
ssib
le e
mpl
oym
ent o
ppor
tuni
ties f
or p
eopl
e fr
om th
e Lo
cal D
evel
opm
ent S
trate
gy a
rea
(LD
S), n
etw
orki
ng b
etw
een
bodi
es w
orki
ng w
ith d
isad
vant
aged
gr
oups
and
the
unem
ploy
ed, s
uch
as: w
elfa
re c
entre
s, jo
b ce
ntre
s and
agr
icul
tura
l adv
isor
y ce
ntre
s.
Und
er th
e af
orem
entio
ned
obje
ctiv
e 6
B, t
he in
dica
tor i
dent
ified
in th
e R
DP
(Cha
pter
11)
is: J
obs c
reat
ed in
LE
AD
ER su
ppor
ted
proj
ects
in w
hich
the
indi
cato
r tar
get w
as e
stim
ated
at 5
943
(job
s).
The
Reg
ulat
ion
of th
e M
inis
ter f
or A
gric
ultu
re a
nd R
ural
Dev
elop
men
t of 2
4 Se
ptem
ber 2
015
setti
ng o
ut th
e de
taile
d co
nditi
ons a
nd a
rran
gem
ents
for g
rant
ing
finan
cial
aid
und
er th
e ‘S
uppo
rt fo
r im
plem
enta
tion
of
oper
atio
ns u
nder
the
com
mun
ity-le
d lo
cal d
evel
opm
ent s
trate
gy’ m
easu
re in
the
2014
-20
RD
P (J
ourn
al o
f La
ws,
item
157
0) in
dica
tes t
hat a
id is
gra
nted
to p
roje
cts i
nvol
ving
star
t-ups
whi
ch in
volv
e:
1) th
e cr
eatio
n of
at l
east
one
job
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
), th
is b
eing
just
ified
by
the
scop
e of
the
proj
ect,
and
the
pers
on fo
r who
m th
is jo
b is
cre
ated
will
be
empl
oyed
on
the
basi
s of a
n em
ploy
men
t con
tract
or
col
lect
ive
empl
oym
ent c
ontra
ct;
2) th
e jo
b re
ferr
ed to
in p
oint
1 w
ill b
e pr
eser
ved
for a
t lea
st 2
yea
rs a
fter t
he fi
nal p
aym
ent d
ate.
A
id fo
r pro
ject
s inv
olvi
ng th
e de
velo
pmen
t of b
usin
ess a
ctiv
ities
will
be
gran
ted
if th
e pr
ojec
t com
plie
s with
th
e fo
llow
ing
cond
ition
s:
1) th
e cr
eatio
n of
at l
east
one
job
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
), th
is b
eing
just
ified
by
the
scop
e of
the
proj
ect,
and
the
pers
on fo
r who
m th
is jo
b is
cre
ated
will
be
empl
oyed
on
the
basi
s of a
n em
ploy
men
t con
tract
or
col
lect
ive
empl
oym
ent c
ontra
ct;
2) th
e jo
b re
ferr
ed to
in p
oint
1 w
ill b
e pr
eser
ved
for a
t lea
st 3
yea
rs a
fter t
he fi
nal p
aym
ent d
ate.
Th
e R
egul
atio
n of
the
Min
iste
r for
Agr
icul
ture
and
Rur
al D
evel
opm
ent s
ettin
g ou
t the
det
aile
d co
nditi
ons a
nd
proc
edur
es fo
r gra
ntin
g fin
anci
al a
id u
nder
the
‘Bus
ines
s sta
rt-up
aid
for n
on-a
gric
ultu
ral a
ctiv
ities
in ru
ral
area
s’ su
b-m
easu
re a
ssum
es th
at th
e or
der i
n w
hich
aid
is a
war
ded
is d
eter
min
ed b
y th
e to
tal n
umbe
r of p
oint
s aw
arde
d on
the
basi
s of t
he se
lect
ion
crite
ria, i
nclu
ding
: ‘If
, tak
ing
self-
empl
oym
ent o
n bo
ard,
the
busi
ness
pl
an p
rovi
des f
or th
e cr
eatio
n of
: 1)
at l
east
2 a
nd fe
wer
than
3 jo
bs (a
nnua
l ave
rage
full-
time
equi
vale
nt) -
3 p
oint
s sha
ll be
aw
arde
d;
2) 3
or m
ore
jobs
(ann
ual a
vera
ge fu
ll-tim
e eq
uiva
lent
) - 4
poi
nts s
hall
be a
war
ded’
. B
ox 7
.11.
Ex
ampl
es o
f lac
k of
evi
denc
e N
ethe
rlan
ds: a
ctio
n ta
ken:
NO
; ac
tion
com
plet
ed: N
O ;
Com
plet
ion
date
: Not
app
licab
le
99
that
cos
ts w
ere
reas
onab
le
The
Net
herla
nds d
oes n
ot sh
are
the
Cou
rt of
Aud
itors
’ vie
w, a
s alre
ady
expl
aine
d in
the
resp
onse
to th
e fin
ding
s (le
tter r
ef. D
GA
N-E
LVV
/150
5245
0, se
nt 1
9 M
ay 2
015)
.
Port
ugal
: act
ion
take
n: ;
actio
n co
mpl
eted
: ; C
ompl
etio
n da
te:
In th
e Fo
rest
ry O
pera
tions
Mon
itorin
g C
omm
ittee
(CA
OF)
tabl
e, th
ere
are
diff
eren
t typ
es o
f for
estry
in
terv
entio
n w
hich
may
be
used
to ‘c
ontro
l veg
etat
ion’
. In
this
ope
ratio
n th
ree
type
s of i
nter
vent
ion
wer
e co
nsid
ered
: tot
al sp
onta
neou
s veg
etat
ion
cont
rol (
1) a
nd sp
onta
neou
s veg
etat
ion
cont
rol i
n lin
es o
r loc
ally
(2)
and
clea
ning
of w
oods
(3).
Such
fore
st in
terv
entio
n ha
s diff
eren
t hum
an a
nd m
ater
ial r
esou
rce
allo
catio
n re
quire
men
ts to
dea
l with
the
char
acte
ristic
s of t
he v
eget
atio
n an
d te
rrai
n. T
he C
AO
F ta
bles
set o
ut th
e di
ffer
ent t
ypes
of o
pera
tions
and
as
soci
ated
uni
t cos
ts, w
hich
wer
e ta
ken
into
acc
ount
in th
e an
alys
is o
f the
reas
onab
lene
ss o
f the
cos
ts b
y th
e te
chni
cal a
naly
st.
For t
he ty
pe o
f for
est '
vege
tatio
n co
ntro
l' op
erat
ion
in q
uest
ion,
wor
king
con
ditio
ns in
the
area
to b
e cl
eane
d w
ere
eval
uate
d by
the
tech
nica
l ana
lyst
, for
eac
h si
te, c
ompa
ring
thes
e co
nditi
ons w
ith re
lief a
nd o
ther
in
form
atio
n in
mili
tary
map
s and
orth
opho
tom
aps p
rovi
ded
by th
e pr
omot
or in
the
appl
icat
ion.
Afte
r pe
rfor
min
g ve
rific
atio
n ca
lcul
atio
ns, t
he te
chni
cal a
naly
st a
ccep
ted
the
valu
es p
ropo
sed
by th
e pr
omot
er.
100
AN
NE
X II
I A
Part
A.
Plea
se re
ply
to th
e ge
nera
l que
stio
ns b
elow
1)
Per
form
ance
Th
e 20
14 A
nnua
l Rep
ort o
f the
Eur
opea
n Co
urt o
f Aud
itors
(ECA
), Ch
apte
r 3 "
Gett
ing
Resu
lts fr
om th
e EU
Bud
get"
ana
lyse
s per
form
ance
from
th
e pe
rspe
ctiv
e of
the
Euro
pe20
20 S
trat
egy
and
exam
ines
the
perf
orm
ance
feat
ures
intr
oduc
ed w
ith th
e ne
w M
FF 2
014-
2020
. Q
uest
ion
addr
esse
d to
all
Mem
ber S
tate
s:
1.1
Is y
our M
embe
r Sta
te a
lread
y us
ing/
plan
ning
to u
se th
e “C
omm
on In
dica
tors
” in
trod
uced
for t
he fo
llow
ing
five
EU fu
nds (
plea
se ti
ck th
e ap
prop
riate
box
es):
EAFR
D
Yes
N
o
If
No,
ple
ase
expl
ain
why
not
EMFF
Yes
N
o
If N
o, p
leas
e ex
plai
n w
hy n
ot
ESF
Ye
s
No
If N
o, p
leas
e ex
plai
n w
hy n
ot
ERDF
Yes
N
o If
No,
ple
ase
expl
ain
why
not
CF
Ye
s
No
If N
o, p
leas
e ex
plai
n w
hy n
ot
1
.2 W
hat a
dditi
onal
or c
ompl
emen
tary
per
form
ance
indi
cato
rs is
you
r Mem
ber S
tate
usin
g/pl
anni
ng to
use
to p
rovi
de in
form
atio
n ab
out t
he
resu
lts o
btai
ned
from
pro
gram
s org
anize
d us
ing
thes
e fu
nds?
101
1.
3 Do
you
ant
icip
ate
that
you
r Mem
ber S
tate
will
be
able
to p
rovi
de m
eani
ngfu
l dat
a w
hich
will
be
avai
labl
e fo
r use
in th
e M
FF m
id-t
erm
re
view
sche
dule
d fo
r 201
7?
Ye
s - i
f Yes
des
crib
e th
em
N
o - i
f No
give
reas
ons w
hy n
ot
2) F
inan
cial
Inst
rum
ents
Th
is ye
ar th
e EC
A no
ted
that
the
repo
rtin
g on
fina
ncia
l ins
trum
ents
by
Mem
ber S
tate
s rem
ains
in so
me
case
s inc
ompl
ete
or in
accu
rate
. A.
Que
stio
n ad
dres
sed
to IT
ALY
& M
ALTA
onl
y:
2.1
Wha
t act
ion
has y
our M
embe
r Sta
te ta
ken/
plan
s to
take
to im
prov
e th
e qu
ality
of y
our r
epor
ting?
If s
o, D
oes i
t tak
e in
to a
ccou
nt th
e gu
idan
ce n
ote
on re
port
ing
and
finan
cial
inst
rum
ents
the
Com
miss
ion
pres
ente
d to
Mem
ber S
tate
s in
May
201
5?
Ye
s - i
f Yes
des
crib
e th
em
N
o - i
f No
give
reas
ons w
hy n
ot
B. Q
uest
ion
addr
esse
d to
all
othe
r Mem
ber S
tate
s:
2.2
Has y
our M
embe
r Sta
te ta
ken
mea
sure
s to
impr
ove
the
qual
ity o
f thi
s rep
ortin
g, in
par
ticul
ar o
n th
e ba
sis o
f the
Gui
danc
e N
ote
on
repo
rtin
g on
fina
ncia
l ins
trum
ents
(Ref
: EGE
SIF-
1500
15-0
6/05
/201
5) p
rese
nted
by
the
Com
miss
ion
to th
e M
embe
r Sta
tes i
n M
ay 2
015?
102
Ye
s - i
f Yes
des
crib
e th
em
N
o - i
f No
give
reas
ons w
hy n
ot
3) R
ural
Dev
elop
men
t A.
Que
stio
n ad
dres
sed
to L
ithua
nia,
Hun
gary
, Cze
ch R
epub
lic a
nd U
nite
d Ki
ngdo
m: T
he E
CA fo
und
elig
ibili
ty e
rror
s res
ultin
g fr
om p
ossib
le
artif
icia
lly c
reat
ed c
ondi
tions
to o
btai
n ai
d co
ntra
ry to
the
obje
ctiv
es o
f an
inve
stm
ent m
easu
re (c
f. EC
A An
nual
Rep
ort 2
014
-box
7.4
) 3.
1 W
hat w
ere
the
flaw
s or d
efic
ienc
ies i
n yo
u in
tern
al c
ontr
ol sy
stem
, whi
ch in
you
r opi
nion
, per
mitt
ed th
e irr
egul
ariti
es sp
ecifi
ed to
hap
pen?
3.2
Wha
t rem
edia
l mea
sure
s hav
e be
en ta
ken
or p
lann
ed?
B. Q
uest
ions
add
ress
ed to
Uni
ted
King
dom
, Ger
man
y an
d Ita
ly: T
he E
CA fo
und
non-
com
plia
nce
with
agr
i-env
ironm
enta
l com
mitm
ents
(cf.
ECA’
s Ann
ual R
epor
t 201
4 -b
ox 7
.5),
3.3
Wha
t wer
e th
e fla
ws o
r def
icie
ncie
s in
you
inte
rnal
con
trol
syst
em, w
hich
in y
our o
pini
on, p
erm
itted
the
irreg
ular
ities
spec
ified
to h
appe
n?
3.
4 W
hat r
emed
ial m
easu
res h
ave
been
take
n or
pla
nned
?
C. Q
uest
ions
add
ress
ed to
Pol
and,
Bul
garia
, Ger
man
y, G
reec
e, S
pain
, Fra
nce,
Ital
y, th
e N
ethe
rland
s and
Rom
ania
: The
ECA
foun
d n
on-
resp
ect o
f pro
cure
men
t rul
es (c
f. EC
A’s A
nnua
l Rep
ort 2
014
-box
7.6
)
3.5
Wha
t wer
e th
e fla
ws o
r def
icie
ncie
s in
you
inte
rnal
con
trol
syst
em, w
hich
in y
our o
pini
on, p
erm
itted
the
irreg
ular
ities
spec
ified
to h
appe
n?
3.
6 W
hat r
emed
ial m
easu
res h
ave
been
take
n or
pla
nned
?
103
D.
Que
stio
ns a
ddre
ssed
to Ir
elan
d, It
aly,
Por
tuga
l, Ro
man
ia a
nd S
wed
en: T
he E
CA fo
und
non
-res
pect
of p
rocu
rem
ent r
ules
(cf.
ECA’
s Ann
ual
Repo
rt 2
014
– pa
ra 7
.53)
3.7
Wha
t wer
e th
e fla
ws o
r def
icie
ncie
s in
you
inte
rnal
con
trol
syst
em, w
hich
in y
our o
pini
on, p
erm
itted
the
irreg
ular
ities
spec
ified
to h
appe
n?
3.
8 W
hat r
emed
ial m
easu
res h
ave
been
take
n or
pla
nned
?
4) P
ublic
Pro
cure
men
t Th
e EC
A ha
s cha
nged
its m
etho
dolo
gy fo
r ass
essin
g an
d qu
antif
ying
non
-com
plia
nce
with
the
rule
s on
publ
ic p
rocu
rem
ent.
The
focu
s is s
till o
n se
rious
infr
inge
men
ts, w
here
EU
inst
itutio
ns a
s wel
l as n
atio
nal a
utho
ritie
s in
the
Mem
ber S
tate
s do
not c
ompl
y w
ith fu
ndam
enta
l prin
cipl
es o
f so
und
and
tran
spar
ent p
ublic
pro
cure
men
t pro
cedu
res.
The
ECA
con
sider
s int
er a
lia th
e fo
llow
ing
infr
inge
men
ts a
s ser
ious
and
ther
efor
e to
be
sanc
tione
d by
a 1
00%
err
or:
• Ab
senc
e of
tend
erin
g pr
oced
ure
with
out j
ustif
icat
ion;
•
Artif
icia
l spl
it of
wor
ks/s
ervi
ces/
supp
lies i
n se
vera
l ten
ders
; •
Use
of i
napp
ropr
iate
type
of t
ende
ring
proc
edur
e;
• N
on-c
ompl
ianc
e w
ith th
e pu
blic
atio
n an
d/or
tran
spar
ency
requ
irem
ents
; •
Unl
awfu
l/disc
rimin
ator
y te
chni
cal s
peci
ficat
ions
; •
Lack
of d
ocum
enta
tion
of th
e pu
blic
pro
cure
men
t pro
cedu
re.
Que
stio
n ad
dres
sed
to a
ll M
embe
r Sta
tes:
4.1
Apar
t fro
m th
e m
easu
res f
or a
sses
sing
and
quan
tifyi
ng n
on-c
ompl
ianc
e al
read
y re
quire
d un
der E
U la
w d
o yo
u ha
ve e
xper
ienc
e w
ith o
ther
(n
atio
nally
pre
scrib
ed) m
easu
res?
104
5) R
egio
nal P
olic
y, E
mpl
oym
ent a
nd S
ocia
l Affa
irs
As in
pre
viou
s yea
rs, f
or re
gion
al p
olic
y, e
mpl
oym
ent a
nd so
cial
affa
irs (
Chap
ter 6
-par
agra
ph 6
.44)
, th
e EC
A co
nsid
ers t
hat f
or a
larg
e pa
rt o
f th
e tr
ansa
ctio
ns a
ffect
ed b
y qu
antif
iabl
e er
rors
, suf
ficie
nt in
form
atio
n w
as a
vaila
ble
for t
he M
embe
r Sta
te a
utho
ritie
s to
have
pre
vent
ed,
dete
cted
and
cor
rect
ed th
e er
rors
bef
ore
cert
ifyin
g th
e ex
pend
iture
to th
e Co
mm
issio
n (s
ee a
lso
reco
mm
enda
tion
2).
Que
stio
n ad
dres
sed
to a
ll M
embe
r Sta
tes:
5.1
Has y
our M
embe
r Sta
te e
stab
lishe
d m
easu
res t
o im
prov
e m
anag
emen
t ver
ifica
tions
and
to e
nhan
ce th
e ef
fect
iven
ess o
f the
che
cks c
arrie
d ou
t bef
ore
cert
ifyin
g ex
pend
iture
to th
e Co
mm
issio
n?
Y
es. I
f Yes
, ple
ase
prov
ide
som
e ex
ampl
es a
nd d
escr
ibe
thei
r effe
ctiv
enes
s
No.
If N
o, p
leas
e ex
plai
n w
hy
6) S
tate
Aid
In
Cha
pter
6 (f
or re
gion
al p
olic
y em
ploy
men
t and
soci
al a
ffairs
) the
ECA
not
ed th
at in
frin
gem
ents
of S
tate
Aid
rule
s wer
e an
othe
r sig
nific
ant
sour
ce o
f err
or.
Que
stio
n ad
dres
sed
to a
ll M
embe
r Sta
tes:
6.1
Does
the
man
date
of t
he A
udit
Auth
ority
(ies)
in y
our M
embe
r Sta
te in
clud
e ch
ecks
on
com
plia
nce
with
stat
e ai
d ru
les?
Yes
-
N
o –
if N
o, b
riefly
exp
lain
why
.
6.2
Has y
our M
embe
r Sta
te id
entif
ied
any
syst
emic
issu
es o
r def
icie
ncie
s rel
ated
to st
ate
aid
rule
s in
the
rem
it of
the
ESI f
unds
105
Y
es -
if Y
es d
escr
ibe
the
issue
s/de
ficie
ncie
s
No
–
6.3
Does
you
r Mem
ber S
tate
pla
n to
take
/ or h
as it
alre
ady
take
n an
y pr
even
tive
mea
sure
s in
this
cont
ext?
Y
es -
if Y
es, d
escr
ibe
the
mea
sure
s
N
o - i
f No
give
reas
ons w
hy n
ot
7) C
omm
on P
rovi
sion
s Reg
ulat
ion
and
ESF
regu
latio
n In
Cha
pter
6 th
e Co
urt r
ecom
men
ds th
at th
e M
embe
r Sta
tes s
houl
d m
ake
bett
er u
se o
f the
pos
sibili
ties s
et o
ut in
the
Com
mon
Pro
visio
ns
Regu
latio
n an
d ES
F re
gula
tion
for t
he 2
014-
2020
per
iod
conc
erni
ng si
mpl
ified
cos
t opt
ions
(rec
omm
enda
tion
3).
Que
stio
n ad
dres
sed
to a
ll M
embe
r Sta
tes:
7.1
In th
e co
ntex
t of E
RDF/
CF p
rogr
amm
es, w
hich
act
ions
/pla
ns h
ave
been
put
in p
lace
to u
se si
mpl
ified
cos
t opt
ions
mor
e w
idel
y in
the
2014
-20
20 p
erio
d?
106
Mem
ber
Stat
es r
eplie
s to
ques
tions
in A
nnex
III
A
UST
RIA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
0
Q 1
.2.
The
perf
orm
ance
indi
cato
rs h
ave
been
est
ablis
hed
for e
ach
OP.
Add
ition
al o
r com
plem
enta
ry in
dica
tors
spe
cific
to th
e pr
ogra
mm
e m
ay a
lso
be e
stab
lishe
d. F
urth
er a
dditi
onal
indi
cato
rs f
or th
e ER
DF
and
ESF
in th
e co
ntex
t of
the
impa
ct-b
ased
app
roac
h of
the
fede
ral
budg
et. I
n th
at r
espe
ct, s
ettin
g ob
ject
ives
for
the
eff
ectiv
e co
ordi
natio
n an
d se
ttlem
ent
of f
unds
(ER
DF
and
ESF)
, e.g
. co
mpl
etio
n of
the
ERD
F R
efor
m A
gend
a by
201
5 as
a m
ilest
one.
Pro
gram
me
indi
cato
rs fo
r the
EM
FF.
As
wel
l as
the
'com
mon
ind
icat
ors',
the
fol
low
ing
addi
tiona
l in
dica
tors
will
be
used
in
Aus
tria
as p
art
of t
he E
SF 2
014-
2020
pr
ogra
mm
e:
IP 8
i: 'P
artic
ipan
ts w
ho a
re in
em
ploy
men
t, in
clud
ing
self-
empl
oym
ent,
upon
com
plet
ion'
; 'W
omen
'
IP 8
iv: '
Com
pani
es th
at re
ceiv
ed a
dvic
e le
adin
g to
an
agre
ed o
utco
me';
'SM
Es th
at re
ceiv
ed a
dvic
e'; 'A
ll co
mpa
nies
that
rece
ived
ad
vice
'; 'W
omen
'; 'P
roje
cts f
or p
oorly
edu
cate
d w
omen
'; 'W
omen
that
rece
ived
supp
ort,
who
se e
mpl
oym
ent s
ituat
ion
has i
mpr
oved
si
x m
onth
s afte
r com
plet
ion
of th
e m
easu
res';
'Wom
en th
at re
ceiv
ed su
ppor
t'
IP 8
vi: '
Com
pani
es th
at re
ceiv
ed a
dvic
e le
adin
g to
an
agre
ed p
rogr
amm
e/pl
an o
f mea
sure
s'; 'A
ll co
mpa
nies
that
rece
ived
adv
ice';
'S
MEs
that
rec
eive
d ad
vice
'; 'E
mpl
oyed
per
sons
(45
+)';
'Mic
ro-e
nter
pris
es th
at r
ecei
ved
supp
ort,
as w
ell a
s SM
Es, a
nd th
at a
re
carr
ying
out
follo
w-u
p A
ctiv
e A
gein
g ac
tiviti
es 1
2 m
onth
s afte
r the
mea
sure
s hav
e be
en c
ompl
eted
'; 'P
roje
cts'
IP 9
i: 'P
rope
rly c
ompl
eted
par
ticip
atio
n of
non
-em
ploy
ed p
erso
ns w
ho a
re n
ot in
edu
catio
n or
trai
ning
'; 'P
roje
cts
that
hav
e fu
lly
107
com
plet
ed t
he d
evel
opm
ent
cycl
e'; 'P
roje
cts';
'Em
ploy
ed p
erso
ns';
'Non
-em
ploy
ed p
erso
ns n
ot i
n ed
ucat
ion
or t
rain
ing
with
a
max
imum
of I
SCED
1-2
'
IP 1
0i: '
You
ng p
erso
ns p
artic
ipat
ing
in m
easu
res
to p
reve
nt e
arly
sch
ool l
eavi
ng a
nd w
ho a
re in
edu
catio
n or
trai
ning
imm
edia
tely
up
on c
ompl
etio
n of
the
se m
easu
res
(Fed
eral
Min
istry
for
Edu
catio
n an
d W
omen
's A
ffai
rs (
BM
BF)
)'; 'Y
oung
per
sons
who
se
educ
atio
n or
trai
ning
obj
ectiv
es h
ave
been
set
or r
aise
d hi
gher
, who
are
read
y fo
r voc
atio
nal t
rain
ing
or h
ave
com
plet
ed e
duca
tion
and/
or w
ho a
re re
ceiv
ing
follo
w-u
p as
sist
ance
in e
nter
ing
the
labo
ur m
arke
t'; 'U
nder
-25s
par
ticip
atin
g in
BM
BF
mea
sure
s'; 'U
nder
-25
s pa
rtici
patin
g in
BM
ASK
(Fe
dera
l Min
istry
of
Labo
ur, S
ocia
l Aff
airs
and
Con
sum
er P
rote
ctio
n) m
easu
res';
'You
ng p
erso
ns
who
se m
othe
r ton
gue
is n
ot G
erm
an';
IP 1
0iii:
'Per
sons
par
ticip
atin
g in
bas
ic e
duca
tion
whe
re a
cer
tific
ate
is a
war
ded
upon
com
plet
ion'
; 'P
roje
cts
aim
ed a
t fu
rther
de
velo
ping
bas
ic e
duca
tion
oppo
rtuni
ties';
'Per
sons
par
ticip
atin
g in
bas
ic e
duca
tion'
; 'Pe
rson
s pa
rtici
patin
g in
bas
ic e
duca
tion
with
IS
CED
1-2
'; 'P
artic
ipan
ts w
ho w
ill g
ain/
have
gai
ned
a qu
alifi
catio
n up
on c
ompl
etio
n'; '
Proj
ects
'; 'IS
CED
1 a
nd 2
'
Tech
nica
l ass
ista
nce:
'ESF
hom
epag
e'; 'E
SF n
ewsp
aper
s'; 'E
valu
atio
ns/s
tudi
es';
'Eve
nts'
Perf
orm
ance
fra
mew
ork:
'Allo
cate
d ex
pend
iture
whi
ch i
s re
cord
ed i
n th
e ac
coun
ting
syst
em o
f th
e C
ertif
ying
Aut
horit
y an
d ce
rtifie
d by
the
m';
'Com
pani
es t
hat
rece
ived
adv
ice';
'N
on-e
mpl
oyed
per
sons
not
in
educ
atio
n or
tra
inin
g';
'Par
ticip
ants
'; 'U
nem
ploy
ed a
nd n
on-e
mpl
oyed
'.
Q 1
.3.
Yes
;
In p
rinci
ple
yes,
but w
ith th
e re
stric
tion
that
the
prog
ram
mes
' per
form
ance
fra
mew
orks
hav
e sc
hedu
led
a pe
rfor
man
ce r
evie
w in
20
19, a
nd i
nter
med
iate
obj
ectiv
es (
mile
ston
es)
will
onl
y be
set
in
2018
. Per
form
ance
ind
icat
ors
will
be
reco
rded
at
indi
vidu
al
proj
ect l
evel
dur
ing
mon
itorin
g.
EMFF
: Th
e in
dica
tors
are
rec
orde
d in
the
cen
tral
data
base
in
acco
rdan
ce w
ith A
ustri
a's O
pera
tiona
l Pr
ogra
mm
e –
2014
-202
0 Eu
rope
an M
ariti
me
and
Fish
erie
s Fun
d.
Dat
a m
ay b
e pr
ovid
ed re
gard
ing
the
indi
cato
rs se
t out
in th
e A
ustri
an E
SF P
rogr
amm
e (s
tatu
s of p
rogr
amm
e im
plem
enta
tion)
.
108
Q 2
.2.
Yes
;
Onl
y a
sing
le fi
nanc
ial i
nstru
men
t is
envi
sage
d in
the
Aus
trian
'Inv
estin
g in
Gro
wth
and
Job
s' (I
WB
) pro
gram
me.
The
Man
agin
g A
utho
rity
will
repo
rt in
acc
orda
nce
with
the
Gui
danc
e N
ote.
No;
No
finan
cial
ins
trum
ents
will
be
impl
emen
ted
in A
ustri
a w
ith r
egar
d to
the
EA
FRD
. Th
e qu
ality
of
the
annu
al r
epor
t on
the
EA
FRD
pro
gram
me
was
con
side
red
very
goo
d by
the
Com
mis
sion
. Not
env
isag
ed f
or th
e EM
FF. F
inan
cial
inst
rum
ents
are
not
en
visa
ged
in A
ustri
a fo
r the
ESF
.
Q 4
.1.
No;
Out
side
the
field
of E
U c
o-fu
nded
pro
ject
s, no
resu
lts a
re k
now
n.
With
rega
rd to
the
Aus
trian
EA
FRD
pro
gram
me,
pub
lic p
rocu
rem
ent i
s not
wid
espr
ead.
Ess
entia
lly, i
t is l
imite
d to
tech
nica
l as
sist
ance
. In
such
cas
es, g
reat
em
phas
is is
pla
ced
on c
ompl
ying
with
the
rule
s on
proc
urem
ent.
No
addi
tiona
l exp
erie
nce
was
ga
ined
in th
e EA
FRD
pro
gram
me.
Q 5
.1.
Yes
; In
crea
sing
the
num
ber o
f sup
ervi
sory
aud
its b
y th
e M
anag
ing
Aut
horit
y (M
A) o
n in
term
edia
te b
odie
s. In
crea
sing
the
num
ber o
f au
dits
by
the
Cer
tifyi
ng A
utho
rity
(CA
) bef
ore
certi
ficat
ion
of e
xpen
ditu
re. T
his i
s eff
ectiv
e in
that
mor
e pr
ojec
ts a
re b
eing
ch
ecke
d by
the
MA
/CA
. Cor
rect
ions
are
now
als
o ca
rrie
d ou
t bef
ore
certi
ficat
ion
at th
e Eu
rope
an C
omm
issi
on, o
r pro
ject
s are
not
in
clud
ed in
pay
men
t app
licat
ions
. Em
ploy
men
t OP
(OP
Bes
chäf
tigun
g): T
o en
sure
that
the
cont
rols
are
as e
ffec
tive
as p
ossi
ble,
the
inte
rmed
iate
bod
ies c
arry
ing
out
the
asse
ssm
ents
are
con
stan
tly m
onito
red
by a
n ex
tern
al se
rvic
e pr
ovid
er o
f the
Man
agin
g A
utho
rity.
In th
is w
ay, a
ny e
rror
s di
scov
ered
, e.g
. in
settl
emen
t pro
cess
es, c
an b
e el
imin
ated
at a
n ea
rly st
age.
Ph
asin
g ou
t OP:
The
Man
agin
g A
utho
rity
in B
urge
nlan
d ha
s bee
n in
cha
rge
of th
e B
urge
nlan
d ER
DF
and
ESF
prog
ram
mes
sinc
e 19
95. O
ver t
his p
erio
d, th
e M
anag
ing
Aut
horit
y to
geth
er w
ith th
e bo
dies
resp
onsi
ble
for a
war
ding
subs
idie
s hav
e de
velo
ped
a sy
stem
bas
ed o
n th
e re
gula
r exc
hang
e of
info
rmat
ion
for t
he p
urpo
se o
f mon
itorin
g th
e im
plem
enta
tion
of th
e pr
ogra
mm
e.
Mee
tings
are
hel
d fiv
e tim
es a
yea
r, ch
aire
d by
the
Man
agin
g A
utho
rity
with
the
parti
cipa
tion
of th
e bo
dies
resp
onsi
ble
for
awar
ding
subs
idie
s. A
gend
a fo
r mee
tings
: Sta
tus o
f pro
ject
impl
emen
tatio
n an
d fin
anci
al im
plem
enta
tion
(fun
d co
mm
itmen
ts),
pres
enta
tion
of a
ppro
ved
proj
ects
, pas
sing
on
of in
form
atio
n re
gard
ing
proj
ect a
ccou
nts,
disc
ussi
on o
f err
ors i
dent
ified
with
rega
rd
to e
ligib
le c
osts
and
exp
endi
ture
. Thi
s sys
tem
of e
xcha
ngin
g in
form
atio
n on
the
runn
ing
of th
e pr
ogra
mm
e ha
s ful
ly p
rove
d its
w
orth
. Thi
s, al
ong
with
kee
ping
the
adm
inis
trativ
e or
gani
satio
n as
sim
ple
as p
ossi
ble,
has
allo
wed
the
Man
agin
g A
utho
rity
to
109
avoi
d ha
ving
to in
trodu
ce sp
ecia
lly-ta
ilore
d m
easu
res f
or e
ffec
tive
insp
ectio
ns.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
With
reg
ard
to th
e ER
DF,
the
aid
sche
mes
impl
emen
ted
will
als
o be
aud
ited
as p
art o
f th
e in
itial
sys
tem
aud
its. I
n or
der
to d
eal
with
que
stio
ns o
n St
ate
aid,
the
ESF
Man
agin
g A
utho
rity
has p
repa
red
som
e ba
sic
info
rmat
ion,
as w
ell a
s a c
heck
-list
, and
mad
e it
avai
labl
e to
the
impl
emen
ting
bodi
es.
Q 7
.1.
With
rega
rd to
the
ERD
F: si
mpl
ified
cal
cula
tion
of p
erso
nnel
cos
ts, f
lat-r
ate
over
head
cha
rges
.
B
EL
GIU
M
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
0
Q 1
.2.
Pour
le
FED
ER m
ains
tream
en
Wal
loni
e, e
n ce
qui
con
cern
e le
cad
re d
e pe
rfor
man
ce,
la p
lupa
rt de
s in
dica
teur
s so
nt d
es
indi
cate
urs c
omm
uns.
Il y
a 3
indi
cate
urs
repr
is d
ans
le c
adre
de
perf
orm
ance
qui
son
t de
s in
dica
teur
s de
réa
lisat
ion
spéc
ifiqu
es :
« S
ectio
n/at
elie
r ac
tual
isés
» ,
« Pr
ojet
s int
égré
s vis
ant l
a m
obili
té d
urab
le »
, “V
illes
/qua
rtier
s bén
éfic
iant
de
plan
s de
revi
talis
atio
n so
uten
us »
EAFR
D-V
L (V
L =
Vla
ande
ren
(Fla
nder
s)):
For
prio
rity
3, a
n al
tern
ativ
e in
dica
tor
is u
sed
to r
epla
ce t
he c
omm
on i
ndic
ator
s ‘N
umbe
r of h
oldi
ngs p
artic
ipat
ing
in ri
sk m
anag
emen
t sch
emes
(3B
)' an
d 'N
umbe
r of a
gric
ultu
ral h
oldi
ngs s
uppo
rted
unde
r qua
lity
sche
mes
, loc
al m
arke
ts, .
.. (3
A)'.
The
alte
rnat
ive
indi
cato
r is ‘
Num
ber o
f act
ions
supp
orte
d fo
r inv
estm
ent (
3A)'
110
The
sam
e in
dica
tor
‘Num
ber
of a
ctio
ns s
uppo
rted
for
inve
stm
ent'
is a
lso
adop
ted
for
prio
rity
5 (f
ocus
are
a 5d
) in
add
ition
to th
e co
mm
on in
dica
tors
for P
riorit
y 5.
ESF-
VL:
Indi
cato
rs a
s set
out
in th
e 14
-20
oper
atio
nal p
rogr
amm
e (O
P)
Q 1
.3.
Yes
;
Pour
le F
EDER
mai
nstre
am e
n W
allo
nie,
mêm
e s’
ils n
e so
nt o
blig
atoi
res
que
pour
201
8 et
202
3, le
s in
dica
teur
s fo
nt l’
obje
t d’u
ne
quan
tific
atio
n an
nuel
le p
our l
es p
rogr
amm
es o
péra
tionn
els F
EDER
mai
nstre
am.
La p
lupa
rt de
s ind
icat
eurs
de
résu
ltat s
ont c
olle
ctés
aup
rès d
e l’I
nstit
ut w
allo
n de
l’év
alua
tion,
de
la p
rosp
ectiv
e et
de
la st
atis
tique
su
r un
e ba
se a
nnue
lle. I
l y
a né
anm
oins
que
lque
s ex
cept
ions
(ex
empl
e :
Inte
nsité
de
R&
D d
e l'e
nsem
ble
de l
'écon
omie
) po
ur
lesq
uels
la fr
éque
nce
de ra
ppor
tage
est
tous
les
2 an
s. En
ce
qui c
once
rne
les
indi
cate
urs
de ré
alis
atio
n (q
u’ils
soi
ent c
omm
uns
ou
spéc
ifiqu
es),
ils so
nt q
uant
ifiés
de
faço
n an
nuel
le a
uprè
s des
por
teur
s de
proj
ets.
No;
It w
ill st
ill n
ot b
e po
ssib
le to
ans
wer
mos
t eva
luat
ion
ques
tions
in th
e co
mpr
ehen
sive
ann
ual r
epor
t 201
7. T
he e
valu
atio
n qu
estio
ns
to b
e an
swer
ed in
201
7 ga
uge
the
impa
ct o
f the
mea
sure
s on
the
basi
s of
'clo
sed
proj
ects
' (i.e
. pro
ject
s/co
ntra
cts
whi
ch w
ere
fully
di
sbur
sed)
. In
view
of
the
late
laun
ch o
f th
e Fl
emis
h R
ural
Dev
elop
men
t Pro
gram
me
(PD
PO I
II (
2015
, som
e m
easu
res
in 2
016)
an
d th
e fa
ct th
at m
any
proj
ects
run
for
sev
eral
yea
rs, n
ot m
any
proj
ects
will
hav
e be
en d
isbu
rsed
by
2017
. The
re w
ill b
e so
me
outp
ut d
ata
(num
ber
of p
roje
cts
or c
omm
itmen
ts,
aid,
...),
but
not
muc
h. 2
017
is t
here
fore
too
ear
ly i
n te
rms
of m
easu
ring
or
calc
ulat
ing
the
impa
ct (a
s req
uest
ed in
the
2017
eva
luat
ion
ques
tions
).
Q 2
.2.
No;
La W
allo
nie
n’a
pas e
u de
reto
ur n
égat
if su
r les
doc
umen
ts fo
urni
s.
Cur
rent
ly, E
AFR
D-V
L ha
s not
dep
loye
d an
y fin
anci
al in
stru
men
ts.
ESF-
VL:
Not
app
licab
le in
the
ESF
ERD
F-V
L: N
o co
mm
ents
rece
ived
rega
rdin
g th
e qu
ality
of r
epor
ting
+ no
fina
ncia
l ins
trum
ents
rela
ting
to E
RD
F-V
L
111
Q 4
.1.
Pour
la B
elgi
que,
il y
a ic
i lie
u de
faire
réfé
renc
e à
la p
rocé
dure
de
cont
rôle
adm
inis
tratif
et b
udgé
taire
, qui
a, e
ntre
aut
res,
pour
but
de
vér
ifier
la lé
galit
é et
la ré
gula
rité
des p
ropo
sitio
ns li
ées a
ux m
arch
és p
ublic
s.
ESF-
VL:
No,
we
follo
w th
e C
omm
issi
on's
guid
elin
es o
f 19
Dec
embe
r 201
3, 'G
uide
lines
for d
eter
min
ing
finan
cial
cor
rect
ions
to b
e m
ade
to e
xpen
ditu
re fi
nanc
ed b
y th
e U
nion
und
er sh
ared
man
agem
ent,
for n
on-c
ompl
ianc
e w
ith th
e ru
les o
n pu
blic
pro
cure
men
t’.
ERD
F-V
L: N
o, w
e fo
llow
the
Com
mis
sion
's gu
idel
ines
of 1
9 D
ecem
ber 2
013,
'Gui
delin
es fo
r det
erm
inin
g fin
anci
al c
orre
ctio
ns to
be
mad
e to
exp
endi
ture
fina
nced
by
the
Uni
on u
nder
shar
ed m
anag
emen
t, fo
r non
-com
plia
nce
with
the
rule
s on
publ
ic
proc
urem
ent’.
Q 5
.1.
Yes
;
Pour
la p
ério
de d
e pr
ogra
mm
atio
n 20
07-2
013
(201
5), p
our l
es p
rogr
amm
es o
péra
tionn
els
FED
ER m
ains
tream
de
la W
allo
nie,
les
taux
d’e
rreu
r con
stat
és p
ar l’
Aut
orité
d’a
udit
sont
les s
uiva
nts :
Cec
i est
le ré
sulta
t des
pro
cédu
res m
ises
en
plac
e, c
omm
e :
- Rap
pel d
es d
iffér
ents
con
trôle
s aux
bén
éfic
iaire
s ;
- R
ègle
s d’é
ligib
ilité
sim
ples
;
- Util
isat
ion
des c
oûts
forf
aita
ires ;
- Vad
e m
ecum
exp
licita
nt le
s pro
cédu
res à
suiv
re ;
- Exh
aust
ivité
du
cont
rôle
de
prem
ier n
ivea
u ;
- Sép
arat
ion
clai
re d
es fo
nctio
ns e
ntre
les t
rois
aut
orité
s (ge
stio
n, c
ertif
icat
ion,
aud
it) ;
- Bon
ne s
ensi
bilis
atio
n du
per
sonn
el d
e l’A
utor
ité d
e ge
stio
n qu
ant à
la ré
glem
enta
tion
spéc
ifiqu
e de
s Fo
nds
stru
ctur
els
et q
uant
à
la m
atiè
re d
es ir
régu
larit
és (y
com
pris
les c
as d
e fr
aude
s) v
ia la
diff
usio
n d’
info
rmat
ions
;
- Pa
rtici
patio
n de
s ad
min
istra
tions
fon
ctio
nnel
les
au g
roup
e de
trav
ail O
LAF
: évo
lutio
n de
la r
égle
men
tatio
n ap
plic
able
, en
ce
112
com
pris
la ju
rispr
uden
ce, d
es c
as c
oncr
ets d
’irré
gula
rités
ou
de fr
aude
s (cf
. poi
nt su
ivan
t);
- Par
ticip
atio
n à
des s
émin
aire
s sur
la fr
aude
;
- Util
isat
ion
du sy
stèm
e «
AR
AC
HN
E »,
dès
qu’
il se
ra o
péra
tionn
el, c
omm
e ou
til d
es o
péra
tions
susc
eptib
les d
’être
exp
osée
s à d
es
risqu
es d
e fr
aude
, de
conf
lits d
’inté
rêts
ou
à de
s irr
égul
arité
s;
- Atte
ntio
n pl
us st
ricte
pou
r les
dom
aine
s où
les r
isqu
es d
’irré
gula
rités
/frau
de so
nt p
lus é
levé
s :
- Mar
chés
pub
lics :
con
trôle
a p
riori
des p
rocé
dure
s, ju
stifi
catio
n de
s mod
ifica
tions
pou
r un
mar
ché
en c
ours
.
- Aid
es d
’Eta
t : p
oint
de
cont
act «
Aid
es d
’Eta
t » a
u se
in d
e la
DG
O6
Econ
omie
,Em
ploi
et R
eche
rche
, séa
nces
d’in
form
atio
n po
ur
le p
erso
nnel
con
cern
é, é
tude
sur
la c
onfo
rmité
des
mes
ures
ave
c la
rég
lem
enta
tion
eur
opée
nne
et in
tégr
atio
n da
ns le
pro
cess
us
déci
sion
nel.
Les
faib
less
es id
entif
iées
dan
s le
rap
port
annu
el d
e co
ntrô
le 2
014
FSE
invi
tant
à d
es a
ctio
ns d
e la
par
t de
l’Aut
orité
d’a
udit,
de
l’Aut
orité
de
gest
ion
et d
u C
entre
de
coor
dina
tion
et d
e ge
stio
n de
s fo
nds
euro
péen
nes
pour
l’en
seig
nem
ent d
e pr
omot
ion
soci
ale
(CC
G-E
PS),
une
réun
ion
a eu
lieu
ent
re le
s diff
éren
tes A
utor
ités à
ce
suje
t le
2 fé
vrie
r 201
5. U
n pl
an d
’act
ion,
vis
ant à
iden
tifie
r et
à es
timer
l’er
reur
rele
vée
au se
in d
es d
iffér
ents
éta
blis
sem
ents
de
l’Ens
eign
emen
t de
prom
otio
n so
cial
e, a
été
dem
andé
au
CC
G p
ar
l’Aut
orité
d’a
udit
en d
ate
du 1
0 fé
vrie
r 201
5.
Par
aille
urs
l’Aut
orité
de
gest
ion
a ég
alem
ent é
té s
ollic
itée
à ré
dige
r un
pla
n d’
actio
n fa
ce a
ux d
iffér
ente
s fa
ible
sses
iden
tifié
es
dans
l’av
is a
nnue
l et l
e ra
ppor
t ann
uel d
e co
ntrô
le 2
014.
Cel
le-c
i y a
répo
ndu
en d
ate
du 1
2 fé
vrie
r 201
5. L
a C
AIF
renv
oie
à ce
s do
cum
ents
pou
r le
déta
il.
Suite
à la
tran
smis
sion
par
l’A
utor
ité d
e ge
stio
n FE
DER
d’u
ne n
ote
d’or
ient
atio
n re
lativ
e au
x m
odifi
catio
ns e
n co
urs
d’ex
écut
ion
d’un
mar
ché
publ
ic, a
ux b
énéf
icia
ires
et a
ux a
dmin
istra
tions
fon
ctio
nnel
les,
un a
udit
des
mod
ifica
tions
app
orté
es a
u sy
stèm
e de
ge
stio
n et
de
cont
rôle
en
term
es d
e vé
rific
atio
n de
l’ex
écut
ion
des
mar
chés
pub
lics
sera
réal
isé
par l
’Aut
orité
d’a
udit
pour
la fi
n de
l’a
nnée
201
5. L
es c
oncl
usio
ns d
e ce
s tra
vaux
figu
rero
nt d
ans
le ra
ppor
t ann
uel d
e co
ntrô
le F
EDER
qui
ser
a tra
nsm
is p
our l
e 31
dé
cem
bre
2015
à la
Com
mis
sion
.
Il y
a en
out
re li
eu d
e m
entio
nner
les e
ffor
ts q
ue le
SPP
IS a
eng
agés
dep
uis l
e m
ois d
e ju
illet
der
nier
pou
r am
élio
rer l
e co
ntrô
le d
u FS
E :
des
mes
ures
cor
rect
rices
ont
en
effe
t ét
é en
trepr
ises
au
nive
au d
e la
pro
gram
mat
ion
fédé
rale
FSE
pou
r am
élio
rer
les
cont
rôle
s de
ges
tion
et l’
effic
acité
des
con
trôle
s de
ges
tion
et p
lus
parti
culiè
rem
ent s
ur le
s pr
ojet
s de
l’ax
e 2
pour
lesq
uels
des
113
défic
ienc
es a
vaie
nt é
té c
onst
atée
s .
Une
nou
velle
mét
hodo
logi
e de
con
trôle
( av
ec u
ne n
ouve
lle c
heck
list
et v
isite
syst
émat
ique
sur p
lace
) a
été
éla
boré
e .
Les
proj
ets d
e l’a
xe 2
ont
été
reco
ntrô
lés à
100
% à
l’ai
de c
ette
nou
velle
mét
hodo
logi
e de
con
trôle
.
Ces
diff
éren
tes m
esur
es n
ous o
nt p
erm
is d
’am
élio
rer l
a qu
alité
des
con
trôle
s au
nive
au d
e l’a
utor
ité d
e ge
stio
n et
la p
iste
d’a
udit
.
La d
escr
iptio
n pr
écis
e de
ces
am
élio
ratio
ns d
es m
esur
es d
e co
ntrô
les s
era
com
mun
iqué
e à
la C
CE
ESF-
VL:
Usi
ng p
ro-a
ctiv
e co
achi
ng a
ctiv
ities
for t
he fi
nal b
enef
icia
ries.
ERD
F-V
L: E
nhan
ced
fron
t-lin
e co
ntro
l thr
ough
the
intro
duct
ion
of m
ore
deta
iled
cont
rol b
y tw
o pa
irs o
f eye
s.
Q 6
.1.
Yes
;
Les
Aut
orité
s d’
audi
t son
t cen
sées
exa
min
er l’
ense
mbl
e de
s di
men
sion
s qu
i dét
erm
inen
t la
léga
lité
et la
rég
ular
ité d
es d
épen
ses
pour
lesq
uelle
s un
cofin
ance
men
t eur
opée
n es
t sol
licité
.
Cel
a ét
ant,
la q
uest
ion
ne s
e po
se p
as ta
nt d
ans
le c
adre
du
FSE
que
dans
le c
adre
du
FED
ER. E
lle p
eut s
e po
ser é
gale
men
t dan
s le
cadr
e du
Fon
ds p
our l
es fr
ontiè
res e
xtér
ieur
es (E
BF)
mai
s il s
embl
e qu
e ce
la so
rt du
pér
imèt
re d
u qu
estio
nnai
re.
Q 6
.2.
No
Q 6
.3.
Yes
;
Tout
pro
jet c
ofin
ancé
par
le F
EDER
mai
nstre
am e
n W
allo
nie
fait
syst
émat
ique
men
t l’o
bjet
d’u
n ex
amen
ex
ante
sur
le re
spec
t de
cette
légi
slat
ion.
En c
e qu
i con
cern
e le
FED
ER, u
ne e
xper
tise
porta
nt s
ur la
pro
blém
atiq
ue d
e la
com
patib
ilité
des
act
ions
cof
inan
cées
dan
s le
cad
re
de la
nou
velle
pro
gram
mat
ion
par r
appo
rt au
x ai
des d
’Eta
ts a
été
con
fiée
par l
e D
épar
tem
ent d
e C
oord
inat
ion
des F
onds
Stru
ctur
els
(DC
FS) a
u ca
bine
t GID
E, sp
écia
lisé
en la
mat
ière
.
Par a
illeu
rs, l
e go
uver
nem
ent W
allo
n vi
ent d
e m
arqu
er s
on a
ccor
d co
ncer
nant
la c
onst
itutio
n d’
un p
oint
de
cont
act u
niqu
e «
aide
s d’
état
s » a
u se
in d
e la
DG
O6
dans
le d
épar
tem
ent d
e la
Com
pétit
ivité
et d
e l’I
nnov
atio
n.
114
On
25 S
epte
mbe
r 20
15,
the
Flem
ish
Gov
ernm
ent
adop
ted
a D
ecis
ion
on s
uppo
rt to
sch
emes
in
the
cont
ext
of t
he E
urop
ean
Reg
iona
l Dev
elop
men
t Fun
d an
d th
e Eu
rope
an S
ocia
l Fun
d. T
his
deci
sion
ens
ures
that
the
man
agin
g au
thor
ity m
ay o
nly
appr
ove
appl
icat
ions
with
in th
e m
axim
um th
resh
olds
of E
U S
tate
aid
rule
s. Th
is d
ecis
ion
was
not
ified
to th
e Eu
rope
an C
omm
issi
on a
nd is
re
gist
ered
und
er re
fere
nce
num
bers
SA
. 431
90 (E
RD
F/In
terr
eg) a
nd S
A. 4
3191
(ESF
). Th
e m
anag
ing
auth
ority
may
dec
ide
eith
er
that
ther
e is
no
Stat
e ai
d or
that
the
Stat
e ai
d m
ay b
e co
mpa
tible
with
the
prov
isio
ns o
f the
Gen
eral
Blo
ck E
xem
ptio
n R
egul
atio
n (C
omm
issi
on R
egul
atio
n N
o 65
1/20
14 o
f 17
June
201
4 de
clar
ing
certa
in c
ateg
orie
s of a
id u
nder
Arti
cles
107
and
108
of t
he T
reat
y co
mpa
tible
with
the
inte
rnal
mar
ket,
EU O
ffic
ial J
ourn
al o
f 26
June
201
4, L
187
/1).
A ju
stifi
catio
n is
als
o po
ssib
le o
n th
e ba
sis
of
the
de m
inim
is R
egul
atio
n or
the
SGEI
rule
s.
ESF-
VL:
Ass
essm
ent o
f Sta
te a
id, g
uide
lines
from
the
calls
to p
rom
oter
s, St
ate
aid
the
train
ing
for m
anag
ing
auth
ority
sta
ff, a
nd
stru
ctur
al a
gree
men
ts i
n th
e co
ntex
t of
the
flo
w o
f in
form
atio
n fr
om t
he C
omm
issi
on v
ia t
he c
ompe
tent
aut
horit
ies
to f
inal
-be
nefic
iary
leve
l.
ERD
F-V
L: u
nder
impl
emen
tatio
n du
ring
the
2014
-202
0 pr
ogra
mm
ing
perio
d; th
orou
gh a
nd d
ocum
ente
d as
sess
men
t of S
tate
aid
, pr
actic
al g
uide
lines
for p
roje
ct p
rom
oter
s, St
ate
aid
train
ing
for m
anag
ing
auth
ority
staf
f.
Q 7
.1.
Util
isat
ion
géné
ralis
ée d
es b
arèm
es s
tand
ards
de
coût
s ho
raire
s po
ur le
s dé
pens
es d
e pe
rson
nel e
t app
licat
ion
d’un
taux
forf
aita
ire
de 1
5% p
our l
es c
oûts
indi
rect
s.
B
UL
GA
RIA
Q 1
.1.
EAFR
D: 0
EMFF
: 0
ESF:
Yes
ERD
F: 0
CF:
0
115
Q 1
.2.
The
Man
agin
g A
utho
rity
of t
he O
pera
tiona
l Pr
ogra
mm
e ‘H
uman
Res
ourc
e D
evel
opm
ent’
will
rep
ort
prog
ress
bas
ed o
n th
e sp
ecifi
c in
dica
tors
stip
ulat
ed in
the
OP
‘Hum
an R
esou
rce
Dev
elop
men
t’.
Q 1
.3.
Yes
;
MLS
P: In
form
atio
n ab
out f
ulfil
ling
gene
ral a
nd sp
ecifi
c in
dica
tors
will
be
pres
ente
d fo
r the
sche
mes
whi
ch st
arte
d in
201
5.
Q 2
.2.
Yes
;
OPR
D: T
he M
anag
ing
Aut
horit
y of
the
Ope
ratio
nal P
rogr
amm
e ‘R
egio
nal D
evel
opm
ent’
2007
-201
3 (O
PRD
Man
agin
g A
utho
rity)
re
ceiv
es d
etai
led
info
rmat
ion
on a
regu
lar b
asis
abo
ut th
e ex
ecut
ion
of th
e JE
SSIC
A fi
nanc
ial i
nstru
men
t by
the
Euro
pean
In
vest
men
t Ban
k in
its c
apac
ity a
s a JE
SSIC
A H
oldi
ng F
und
for B
ulga
ria, o
n th
e ba
sis o
f an
annu
al p
rogr
ess r
epor
t and
a fi
nal
expe
nditu
re re
port
for t
he re
leva
nt y
ear,
as w
ell a
s a h
alf-
year
ly p
rogr
ess r
epor
t. A
s par
t of t
he re
ports
just
men
tione
d, th
e O
PRD
M
anag
ing
Aut
horit
y re
ceiv
es q
ualit
ativ
e an
d qu
antit
ativ
e in
form
atio
n fo
r the
exe
cutio
n ca
rrie
d ou
t by
the
JESS
ICA
Hol
ding
Fun
d an
d th
e U
rban
Dev
elop
men
t Fun
ds, n
eces
sary
to m
eet t
he o
blig
atio
n of
the
OPR
D M
anag
ing
Aut
horit
y to
subm
it a
repo
rt on
the
exec
utio
n of
the
finan
cial
inst
rum
ent t
o th
e Eu
rope
an C
omm
issi
on a
nd ‘N
atio
nal F
und’
age
ncy
in th
e B
ulga
rian
Min
istry
of
Fina
nces
. In
addi
tion,
the
OPR
D M
anag
ing
Aut
horit
y re
ceiv
es in
form
atio
n on
a m
onth
ly b
asis
from
the
Euro
pean
Inve
stm
ent B
ank
rega
rdin
g th
e si
ze o
f the
abs
orpt
ion
rate
s for
the
Hol
ding
Fun
d an
d U
rban
Dev
elop
men
t Fun
ds, a
s wel
l as t
he a
mou
nt fo
r the
pa
ymen
ts m
ade
to u
rban
dev
elop
men
t pro
ject
s fin
ance
d by
reso
urce
s fro
m th
e O
pera
tiona
l Pro
gram
me
‘Reg
iona
l Dev
elop
men
t’ 20
07–2
013.
Las
t but
not
leas
t, th
e O
PRD
Man
agin
g A
utho
rity
hold
s mon
thly
pro
gres
s mee
tings
with
the
Urb
an D
evel
opm
ent
Fund
s dur
ing
whi
ch a
dditi
onal
info
rmat
ion
is p
rovi
ded
abou
t the
pro
gres
s of u
rban
dev
elop
men
t pro
ject
s.
As o
f 201
3, th
e O
PRD
Man
agin
g A
utho
rity
has a
dopt
ed a
n an
nual
repo
rting
app
roac
h on
the
exec
utio
n of
the
finan
cial
inst
rum
ents
us
ing
the
SFC
syst
em, b
ased
on
the
mod
el o
f the
Gui
danc
e N
otes
. Fur
ther
mor
e, th
e O
PRD
Man
agin
g A
utho
rity
has s
ubm
itted
to
the
Cer
tifyi
ng A
utho
rity
two
inte
rmed
iate
repo
rts fo
r cer
tific
atio
n, w
hich
con
tain
info
rmat
ion
abou
t ver
ifiab
le a
mou
nts w
hen
impl
emen
ting
finan
cial
eng
inee
ring
inst
rum
ents
.
In re
gard
of t
he a
bove
, alth
ough
the
Gui
danc
e N
otes
on
repo
rting
for f
inan
cial
inst
rum
ents
EG
ESIF
-150
015-
06/0
5/20
15 re
late
to
the
2014
–202
0 pr
ogra
mm
ing
perio
d, a
sect
ion
entit
led
‘Fin
anci
al E
ngin
eerin
g’ h
as b
een
incl
uded
as p
art o
f the
Man
ual o
f pr
oced
ures
of t
he O
PRD
Man
agin
g A
utho
rity
for t
he p
erio
d 20
07–2
013,
pro
vidi
ng a
det
aile
d de
scrip
tion
of th
e re
porti
ng
proc
edur
es, i
n fu
ll co
mpl
ianc
e w
ith th
e ap
plic
able
nat
iona
l and
Eur
opea
n le
gisl
atio
n in
the
area
of f
inan
cial
inst
rum
ent r
epor
ting.
116
Q 3
.5.
ZH: F
requ
ent c
hang
es to
the
stat
utor
y re
gula
tions
in th
e ar
ea o
f pub
lic p
rocu
rem
ent,
The
bene
ficia
ries d
o no
t hav
e em
ploy
ees
who
are
qua
lifie
d in
the
area
of p
ublic
pro
cure
men
t rel
atin
g to
EU
pro
gram
me
expe
nditu
re.
Aud
it of
EU
Fun
ds E
xecu
tive
Age
ncy
(IA
OSE
S): F
irstly
, we
note
that
the
conc
lusi
ons i
n th
e re
port
from
the
Euro
pean
Cou
rt of
A
udito
rs, w
hich
form
the
basi
s for
this
que
stio
n, h
ave
been
mad
e as
a re
sult
of c
heck
s car
ried
out o
n be
nefic
iarie
s for
pro
ject
s be
ing
impl
emen
ted
usin
g re
sour
ces f
rom
the
Euro
pean
Agr
icul
tura
l Fun
d fo
r Rur
al D
evel
opm
ent (
EAFR
D).
The
Aud
it of
EU
Fu
nds E
xecu
tive
Age
ncy
does
not
per
form
the
func
tions
of a
n au
dit a
utho
rity
for t
he R
ural
Dev
elop
men
t Pro
gram
me.
The
sh
ortc
omin
gs h
ighl
ight
ed b
y us
in 2
014
in te
rms o
f app
lyin
g th
e pu
blic
pro
cure
men
t reg
ulat
ions
rela
te to
the
syst
ems f
or m
anag
ing
and
cont
rolli
ng th
e re
sour
ces f
rom
the
Euro
pean
Reg
iona
l Dev
elop
men
t Fun
d, th
e Eu
rope
an S
ocia
l Fun
d, th
e Eu
rope
an F
ishe
ries
Fund
and
the
Coh
esio
n Fu
nd, i
.e. f
or th
e ei
ght o
pera
tiona
l pro
gram
mes
and
thre
e cr
oss-
bord
er c
oope
ratio
n pr
ogra
mm
es.
Dur
ing
our a
udit
com
mitm
ents
in 2
014,
a to
tal o
f 464
pub
lic p
rocu
rem
ent p
roce
dure
s wer
e ve
rifie
d, w
here
218
of t
hem
wer
e fo
und
to b
e no
n-co
mpl
iant
with
the
appl
icab
le le
gisl
atio
n an
d fin
anci
al c
orre
ctio
ns p
ropo
sed.
The
se in
cide
nces
of n
on-c
ompl
ianc
e ha
ve
not b
een
note
d by
the
Man
agin
g A
utho
ritie
s dur
ing
verif
icat
ion
of th
e ex
pend
iture
and
the
erro
rs h
ave
not b
een
corr
ecte
d by
the
certi
fied
expe
nditu
re. A
fter c
ompl
etin
g th
e ch
ecks
, we
anal
ysed
the
reas
ons f
or th
e sh
ortc
omin
gs p
erm
itted
by
the
Man
agin
g A
utho
ritie
s dur
ing
verif
icat
ion
of th
e pu
blic
pro
cure
men
t exp
endi
ture
cer
tifie
d in
201
3, a
nd w
e es
tabl
ishe
d th
e fo
llow
ing:
- one
of t
he re
ason
s for
the
shor
tcom
ings
we
iden
tifie
d in
the
wor
k of
the
Man
agin
g A
utho
ritie
s is t
hat t
he e
xpen
ditu
re a
udite
d by
us
has
bee
n ve
rifie
d pr
ior t
o th
e co
min
g in
to fo
rce
of th
e ne
w C
omm
issi
on G
uide
lines
for d
eter
min
ing
finan
cial
cor
rect
ions
to b
e m
ade
to e
xpen
ditu
re fi
nanc
ed b
y th
e U
nion
und
er sh
ared
man
agem
ent,
for n
on-c
ompl
ianc
e w
ith th
e ru
les o
n pu
blic
pro
cure
men
t, ad
opte
d w
ith C
omm
issi
on D
ecis
ion
of 1
9 D
ecem
ber 2
013.
In k
eepi
ng w
ith th
e C
omm
issi
on’s
requ
irem
ents
, the
Aud
it A
utho
rity
appl
ies t
he a
bove
-men
tione
d gu
idel
ines
to th
e au
dits
for t
he o
pera
tions
invo
lvin
g th
e ex
pend
iture
cer
tifie
d in
201
3, o
f whi
ch th
e M
anag
ing
and
Cer
tifyi
ng A
utho
ritie
s hav
e be
en in
form
ed b
y m
eans
of a
lette
r dat
ed 2
4 Ja
nuar
y 20
14. T
he c
heck
lists
use
d by
the
Man
agin
g A
utho
ritie
s dur
ing
the
verif
icat
ion
proc
ess,
whi
le in
clud
ing
chec
ks a
t eve
ry st
age
of th
e pu
blic
pro
cure
men
t pro
cess
, do
not c
orre
spon
d to
the
new
type
s of i
rreg
ular
ities
des
crib
ed in
the
new
Com
mis
sion
Gui
delin
es a
nd th
eir f
inan
cial
impa
ct, a
s the
y ha
d no
t bee
n ap
plic
able
in 2
012/
2013
whe
n th
is e
xpen
ditu
re w
as v
erifi
ed. T
he C
omm
issi
on G
uide
lines
ado
pted
in D
ecem
ber 2
013
have
bee
n in
corp
orat
ed in
to n
atio
nal l
egis
latio
n w
ith C
ounc
il of
Min
iste
rs D
ecre
e 16
2 of
17
June
201
4, w
hich
cam
e in
to fo
rce
on
24 Ju
ne 2
014.
- an
impo
rtant
reas
on fo
r allo
win
g th
e sh
ortc
omin
gs w
hen
verif
ying
the
expe
nditu
re fo
r the
pub
lic p
rocu
rem
ent p
roce
dure
s is t
he
lack
of e
xper
tise
of th
e em
ploy
ees i
nvol
ved
in c
arry
ing
out t
he c
heck
s and
app
lyin
g a
unifo
rm a
ppro
ach
to v
erify
ing
the
publ
ic
proc
urem
ent p
roce
dure
s by
all t
he a
utho
ritie
s in
the
syst
em fo
r man
agin
g an
d co
ntro
lling
EU
reso
urce
s.
117
Q 3
.6.
IA O
SES:
As
a re
sult
of th
e di
scre
panc
ies
iden
tifie
d in
app
lyin
g th
e pu
blic
pro
cure
men
t pro
cedu
re re
gula
tions
, we
have
dra
wn
up
reco
mm
enda
tions
for
upd
atin
g th
e M
anag
ing
Aut
horit
ies’
Man
uals
of
proc
edur
es a
nd t
he c
heck
lists
use
d by
the
m i
n lin
e w
ith
Com
mis
sion
gui
delin
es a
nd t
he a
ppro
ach
used
by
the
Aud
it A
utho
rity
for
verif
ying
the
pub
lic p
rocu
rem
ent
proc
edur
es.
The
impl
emen
tatio
n of
thes
e re
com
men
datio
ns is
in th
e pr
oces
s of
bei
ng e
xam
ined
as
part
of th
e sy
stem
aud
its b
eing
car
ried
out i
n 20
15, w
hich
hav
e no
t bee
n co
mpl
eted
at t
he p
rese
nt ju
nctu
re.
In c
onne
ctio
n w
ith s
uspe
ndin
g th
e pa
ymen
ts fo
r the
OP
‘Env
ironm
ent’
and
the
OP
‘Reg
iona
l Dev
elop
men
t’ du
e to
the
num
erou
s de
viat
ions
fro
m th
e pu
blic
pro
cure
men
t pro
cedu
re r
egul
atio
ns, a
t the
req
uest
of
the
Dire
ctor
ate-
Gen
eral
for
Reg
iona
l and
Urb
an
Polic
y in
201
4, w
e ca
rrie
d ou
t fou
r spe
cial
sys
tem
aud
its. A
s a
resu
lt of
thes
e re
com
men
datio
ns, t
he M
anag
ing
Aut
horit
y fo
r the
O
P ‘R
egio
nal D
evel
opm
ent’
verif
ied
for a
sec
ond
time
the
certi
fied
expe
nditu
re o
f pub
lic p
rocu
rem
ent c
ontra
cts
for A
xis
1 an
d 3
of t
he p
rogr
amm
e, f
rom
the
sta
rt of
the
pro
gram
min
g pe
riod
until
30
June
201
4. A
ll er
rors
with
a f
inan
cial
im
pact
, ide
ntifi
ed
durin
g th
e re
peat
aud
its a
s ha
ving
a t
otal
val
ue o
f B
GN
88
794
154.
69,
have
bee
n po
sted
in
the
acco
unts
by
the
Man
agin
g A
utho
rity
and
refle
cted
acc
ordi
ngly
in th
e C
ertif
ying
Aut
horit
y’s a
ccou
ntin
g sy
stem
.
Whi
le im
plem
entin
g th
ese
reco
mm
enda
tion,
the
Man
agin
g A
utho
rity
for
OP
‘Env
ironm
ent’
also
ver
ified
for
a s
econ
d tim
e th
e ce
rtifie
d ex
pend
iture
for
239
pub
lic p
rocu
rem
ent
cont
ract
s fo
r w
hich
exp
endi
ture
was
cer
tifie
d fo
r th
e 20
10–2
013
perio
d. T
he
Man
agin
g A
utho
rity
advi
sed
that
the
finan
cial
impa
ct o
f the
indi
vidu
al a
nd fl
at-r
ate
finan
cial
cor
rect
ions
for t
he 2
39 c
ontra
cts f
rom
th
e po
pula
tion
used
to c
arry
out
a re
peat
ver
ifica
tion
of th
e ex
pend
iture
cer
tifie
d fo
r 201
3 ca
me
to a
tota
l of B
GN
41
964
832.
99
(BG
N 2
5 94
7 93
1.62
for i
ndiv
idua
l fin
anci
al c
orre
ctio
ns a
nd B
GN
16
016
901.
37 fo
r a fl
at-r
ate
finan
cial
cor
rect
ion)
.
In 2
014
audi
tors
pre
sent
ed t
he p
ract
ice
used
by
the
Aud
it A
utho
rity
for
verif
ying
the
pub
lic p
rocu
rem
ent
of s
even
spe
cial
ised
tra
inin
g co
urse
s, w
hich
wer
e at
tend
ed b
y a
tota
l of
200
empl
oyee
s fr
om th
e M
anag
ing
Aut
horit
ies
and
the
bene
ficia
ries
of th
e op
erat
iona
l pro
gram
mes
. Our
pra
ctic
e of
pre
sent
ing
an a
udit
appr
oach
whe
n ve
rifyi
ng p
ublic
pro
cure
men
t pro
cedu
res
will
als
o co
ntin
ue i
n 20
15.
So f
ar,
audi
tors
fro
m t
he A
udit
Aut
horit
y ha
ve d
eliv
ered
tra
inin
g on
thr
ee s
peci
alis
ed c
ours
es w
hich
wer
e at
tend
ed b
y 44
peo
ple
- ben
efic
iarie
s and
em
ploy
ees o
f the
Cer
tifyi
ng a
nd M
anag
ing
Aut
horit
ies.
The
Aud
it A
utho
rity
cond
ucts
an
anal
ysis
eve
ry y
ear
of t
he n
on-c
ompl
ianc
es i
dent
ified
with
the
pro
cedu
res
whi
ch h
ave
been
ve
rifie
d fo
r se
lect
ing
a co
ntra
ctor
. The
ana
lysi
s co
ntai
ns in
form
atio
n ab
out t
he ir
regu
larit
ies
iden
tifie
d, g
roup
ed a
ccor
ding
to th
e st
ages
in
the
publ
ic p
rocu
rem
ent
proc
edur
e, i
n pa
rticu
lar:
irreg
ular
ities
rel
atin
g to
pre
parin
g an
d in
itiat
ing
publ
ic p
rocu
rem
ent
proc
edur
es,
irreg
ular
ities
rel
atin
g to
the
eva
luat
ion
of t
he b
ids
rece
ived
, an
d irr
egul
ariti
es r
elat
ing
to t
he e
xecu
tion
of p
ublic
118
proc
urem
ent
cont
ract
s. Th
e an
alys
is i
s su
bmitt
ed t
o al
l th
e M
anag
ing
Aut
horit
ies
for
the
oper
atio
nal
prog
ram
mes
and
to
key
bene
ficia
ries.
Furth
erm
ore,
it is
pub
lishe
d on
the
agen
cy’s
web
site
.
With
the
aim
of r
estri
ctin
g th
e er
rors
with
a fi
nanc
ial i
mpa
ct in
the
area
of p
ublic
pro
cure
men
t, th
e cu
rren
t che
cklis
ts u
sed
by th
e A
udit
Aut
horit
y fo
r ve
rifyi
ng p
ublic
pro
cure
men
t pr
oced
ures
hav
e be
en s
ubm
itted
to
othe
r na
tiona
l co
ntro
l ag
enci
es.
The
chec
klis
ts f
or v
erify
ing
the
publ
ic p
rocu
rem
ent p
roce
dure
s, dr
awn
up b
y th
e A
udit
Aut
horit
y, h
ave
been
pre
sent
ed, a
long
with
le
tter N
o 05
.15.
207/
08.0
4.20
15 fr
om th
e D
eput
y Pr
ime
Min
iste
r in
char
ge o
f EU
fund
s an
d Ec
onom
ic P
olic
y, to
all
the
Man
agin
g A
utho
ritie
s fo
r im
plem
enta
tion.
The
aim
of
usin
g th
ese
chec
klis
ts i
s to
mak
e th
e ch
ecks
mor
e in
-dep
th a
nd s
tand
ardi
se t
he
met
hodo
logy
use
d by
all
the
Man
agin
g A
utho
ritie
s to
verif
y th
e pr
ocur
emen
t pro
cedu
res.
Rep
ly fr
om th
e R
DP
Man
agin
g A
utho
rity:
For
the
Rur
al D
evel
opm
ent P
rogr
amm
e –
Dra
fting
of g
uide
lines
for R
DP
bene
ficia
ries
for
impl
emen
ting
the
Publ
ic P
rocu
rem
ent
Act
(ZO
P);
Info
rmin
g po
tent
ial
bene
ficia
ries
abou
t th
e G
uide
lines
; D
evis
ing
stan
dard
ised
pro
cure
men
t crit
eria
for f
orm
s an
d ty
pes
of in
vest
men
t act
iviti
es fo
r im
plem
entin
g th
e pr
oced
ures
und
er Z
OP,
whi
ch
is to
be
adde
d to
the
Gui
delin
es.
Rep
ly fr
om D
FZ-P
A:
Gui
delin
es h
ave
been
dra
wn
up to
hel
p be
nefic
iarie
s w
hen
plan
ning
and
car
ryin
g ou
t pub
lic p
rocu
rem
ent p
roce
dure
s, w
ith th
e ai
m
of p
reve
ntin
g er
rors
. The
ex
post
pro
cedu
re fo
r eva
luat
ing
the
crite
ria u
nder
ZO
P pr
ior t
o pa
ymen
t was
ado
pted
on
12 S
epte
mbe
r 20
14 .
Q 4
.1.
No
resp
onse
Q 5
.1.
Yes
; M
LSP:
Fol
low
ing
the
audi
t car
ried
out i
n 20
10 o
n th
e sy
stem
s for
the
OP
‘Hum
an R
esou
rce
Dev
elop
men
t’ by
the
Com
mis
sion
and
th
e su
bseq
uent
not
es a
nd re
com
men
datio
n se
nt fo
rwar
d, th
e ch
eckl
ists
use
d fo
r ver
ifyin
g m
anag
emen
t and
on-
the-
spot
vis
its w
ere
revi
ewed
. The
Man
agin
g A
utho
rity
revi
ewed
the
lists
for t
he o
n-th
e-sp
ot c
heck
s, in
clud
ing
chec
ks c
arrie
d ou
t by
the
MA
/IB o
n th
e ex
tent
to w
hich
the
targ
ets w
ere
achi
eved
and
the
rela
tion
betw
een
plan
ned
activ
ities
and
resu
lts fo
r a p
artic
ular
act
ivity
; ve
rific
atio
n of
the
supp
ortin
g do
cum
ents
ava
ilabl
e, c
ertif
ying
com
plia
nce
with
the
horiz
onta
l prin
cipl
es; t
he d
etai
ls it
emis
ed fo
r the
te
nder
pro
cedu
res c
arrie
d ou
t by
the
bene
ficia
ries;
com
plia
nce
with
the
requ
irem
ent f
or d
oubl
e-en
try a
ccou
ntin
g of
the
oper
atio
ns
in th
e on
line
syst
em b
y th
e be
nefic
iary
, whe
re v
erifi
ed a
nd n
on-v
erifi
ed e
xpen
ditu
re is
show
n.
In 2
013
the
MA
intro
duce
d a
cons
olid
ated
man
ual f
or m
anag
ing
and
impl
emen
ting
the
Ope
ratio
nal P
rogr
amm
e ‘H
uman
Res
ourc
e
119
Dev
elop
men
t’ 20
07–2
013,
with
the
sepa
rate
man
uals
for t
he in
term
edia
te le
vels
cea
sing
to b
e us
ed.
Sim
plifi
ed e
xpen
ditu
re w
as in
trodu
ced
for t
he O
P ‘H
uman
Res
ourc
es D
evel
opm
ent’
for i
mpl
emen
ting
a un
iform
exp
endi
ture
st
anda
rd fo
r act
iviti
es d
efin
ed b
y th
e st
ate
as h
avin
g a
‘soc
ial s
ecur
ity’ f
unct
ion,
in o
rder
to re
port
the
expe
nditu
re fo
r sch
emes
in
volv
ed in
gra
ntin
g fin
anci
al su
ppor
t: ‘L
IFE
IN T
HE
CO
MM
UN
ITY
’ and
‘LET
’S N
OT
AB
AN
DO
N A
NY
CH
ILD
’ –
Com
pone
nt 2
, with
whi
ch th
e ef
fect
iven
ess o
f the
che
cks c
arrie
d ou
t was
impr
oved
and
the
mai
n fo
cus w
as th
e im
plem
enta
tion
of
the
activ
ities
. In
this
rega
rd, t
he fo
llow
ing
has b
een
achi
eved
: - E
asie
r com
mun
icat
ion
with
the
bene
ficia
ry a
nd a
sim
plifi
ed c
ontro
l mec
hani
sm;
- Inc
reas
e in
the
time
spen
t mon
itorin
g th
e ac
tiviti
es, a
nd n
ot th
e ex
pend
iture
, i.e
. foc
usin
g on
the
qual
ity o
f the
serv
ices
pro
vide
d;
- Stre
amlin
ing
the
wor
k in
volv
ed in
che
ckin
g an
inte
rmed
iate
/fina
l rep
ort a
nd h
uman
reso
urce
s;
- Ach
ievi
ng th
e be
st p
ossi
ble
targ
ets s
et a
nd re
sults
, as w
ell a
s qua
lity
of th
e se
rvic
es p
rovi
ded.
N
F: T
he re
quire
men
ts o
f Arti
cle
61 o
f Cou
ncil
Reg
ulat
ion
(EC
) No
1083
/200
6 an
d of
Arti
cle
20 o
f Com
mis
sion
Reg
ulat
ion
(EC
) N
o 18
28/2
006
wer
e co
mpl
ied
with
whe
n th
e ex
pend
iture
for t
he o
pera
tiona
l pro
gram
mes
was
cer
tifie
d by
the
Cer
tifyi
ng A
utho
rity
(CA
) in
2014
. The
CA
car
ried
out c
heck
s and
ana
lyse
d al
l the
info
rmat
ion
colle
cted
and
ava
ilabl
e w
ith th
e ai
m o
f con
firm
ing
the
regu
larit
y an
d el
igib
ility
of t
he e
xpen
ditu
re d
isbu
rsed
whe
n ca
rryi
ng o
ut p
roje
cts,
in a
ccor
danc
e w
ith n
atio
nal a
nd E
urop
ean
stat
utor
y re
gula
tions
. As a
resu
lt of
the
chec
ks c
arrie
d ou
t, th
e C
A n
oted
shor
tcom
ings
mai
nly
in th
e im
plem
enta
tion
of c
ontro
l pr
oced
ures
by
the
Man
agin
g A
utho
ritie
s and
/or I
nter
med
iate
leve
ls in
the
area
of p
ublic
pro
cure
men
t/sel
ectin
g a
cont
ract
or, s
ound
m
anag
emen
t of a
ccou
nts r
ecei
vabl
e an
d co
mpl
ianc
e w
ith th
e pr
inci
ples
of g
ood
finan
cial
man
agem
ent.
The
follo
win
g m
easu
res h
ave
been
take
n in
ord
er to
impr
ove
the
cont
rol e
nviro
nmen
t: - B
ased
on
a ris
k as
sess
men
t and
the
cons
ider
able
num
ber o
f sho
rtcom
ings
iden
tifie
d du
ring
the
on-th
e-sp
ot c
heck
s of t
he
proc
edur
es fo
r sel
ectin
g a
cont
ract
or, i
n th
e la
test
ver
sion
of t
he C
A’s
Man
ual o
f pro
cedu
res (
upda
ted
in Ju
ne 2
014)
, che
cks o
f thi
s ki
nd w
ere
mad
e th
e ob
ject
of a
sepa
rate
pro
cedu
re. I
n a
num
ber o
f cas
es, t
he C
A d
elay
s cer
tific
atio
n of
spec
ific
expe
nditu
re fo
r pr
ojec
ts u
ntil
appr
opria
te c
orre
ctiv
e ac
tion
has b
een
take
n by
the
MA
and
/or a
fina
ncia
l cor
rect
ion
has b
een
mad
e w
here
ap
plic
able
. -
With
the
aim
of e
stab
lishi
ng th
e pr
esen
ce o
f a re
curr
ing
and
horiz
onta
l asp
ect t
o sh
ortc
omin
gs id
entif
ied
durin
g th
e on
-the-
spot
-ch
ecks
car
ried
out b
y th
e C
A, a
‘Dat
abas
e fo
r sho
rtcom
ings
iden
tifie
d du
ring
on-th
e-sp
ot c
heck
s’ is
mai
ntai
ned
for p
roce
dure
s us
ed to
sele
ct a
con
tract
or a
nd fo
r reg
ular
on-
the-
spot
che
cks p
rior t
o ce
rtific
atio
n. In
the
case
of t
he M
A fa
iling
to ta
ke a
ppro
pria
te
actio
n an
d if
an id
entic
al sh
ortc
omin
g is
iden
tifie
d du
ring
a su
bseq
uent
che
ck a
nd w
ith o
ther
pro
ject
s, th
e C
A a
dvis
es th
e M
A o
f a
tem
pora
ry su
spen
sion
of t
he c
ertif
icat
ion
of e
xpen
ditu
re fo
r the
rele
vant
ope
ratio
n/pr
iorit
y ax
is/o
pera
tiona
l pro
gram
me
until
ap
prop
riate
cor
rect
ive
actio
n ha
s bee
n ta
ken
by th
e M
A a
nd a
fina
ncia
l cor
rect
ion
has b
een
mad
e w
here
app
licab
le. F
or e
xam
ple,
in
201
4 ce
rtific
atio
n w
as su
spen
ded
for t
hree
sche
mes
of f
inan
cial
supp
ort u
nder
Ope
ratio
nal P
rogr
amm
e ‘D
evel
opm
ent o
f the
C
ompe
titiv
enes
s of t
he B
ulga
rian
Econ
omy
2007
–201
3’, d
ue to
def
icie
ncie
s and
shor
tcom
ings
iden
tifie
d w
hen
appl
ying
the
proc
edur
es fo
r sel
ectin
g pr
ojec
t pro
posa
ls, w
hich
mad
e it
nece
ssar
y fo
r the
MA
to ta
ke c
orre
ctiv
e ac
tion.
-
In c
onne
ctio
n w
ith th
e Pr
actic
al g
uide
for m
anag
ers,
devi
sed
by a
n ex
pert
grou
p of
Mem
ber S
tate
s, co
ordi
nate
d by
the
Euro
pean
A
nti-F
raud
Off
ice
(OLA
F), t
he C
A d
rew
up
a sa
mpl
e D
ecla
ratio
n of
abs
ence
of c
onfli
cts o
f int
eres
t, in
kee
ping
with
Arti
cle
57 o
f
120
Reg
ulat
ion
(EC
) No
966/
2012
. The
dec
lara
tion
was
subm
itted
to th
e M
As w
ith th
e re
ques
t for
it to
be
impl
emen
ted
by a
ll em
ploy
ees p
artic
ipat
ing
in th
e pr
epar
atio
n, im
plem
enta
tion
and
man
agem
ent o
f the
rele
vant
ope
ratio
nal p
rogr
amm
e, a
s wel
l as b
y th
e m
embe
rs o
f the
uni
ts/te
ams i
nvol
ved
in m
anag
ing
proj
ects
fina
nced
by
EU fu
nds.
Furth
erm
ore,
taki
ng in
to a
ccou
nt th
e ne
ed to
bo
ost t
he m
easu
res f
or ta
cklin
g fr
aud,
cor
rupt
ion
and
conf
licts
of i
nter
est,
the
CA
incl
uded
‘red
flag
s’ in
the
chec
klis
ts fo
r on-
the-
spot
che
cks,
indi
catin
g th
e oc
curr
ence
of f
raud
. If a
ny o
r all
of th
ese
circ
umst
ance
s are
est
ablis
hed,
the
CA
is to
adv
ise
the
MA
s an
d th
e D
irect
orat
e ‘C
oord
inat
ion
of th
e fig
ht a
gain
st in
frin
gem
ents
aff
ectin
g th
e fin
anci
al in
tere
sts o
f the
EU
(AFC
OS)
’ with
in
the
Bul
garia
n M
inis
try o
f Int
erio
r. Th
e C
A a
lso
requ
ires t
he M
As t
o ta
ke a
ppro
pria
te m
easu
res t
o in
clud
e ‘r
ed fl
ags’
in th
e ch
eckl
ists
of t
heir
man
uals
of p
roce
dure
s. -
The
CA
pro
vide
s su
ppor
t w
ith t
he m
etho
dolo
gy t
o M
As
and
IBs
for
both
the
200
7–20
13 a
nd 2
014–
2020
per
iods
, arr
ange
s w
orki
ng m
eetin
gs a
nd t
rain
ing
cour
ses
for
all
the
parti
es i
nvol
ved
in m
anag
ing
EU f
unds
(M
As,
IBs,
heal
th a
genc
ies,
cent
ral
coor
dina
tion
units
, AFC
OS
and
spec
ific
bene
ficia
ries)
.
Q 6
.1.
Yes
;
IA O
SES:
Dur
ing
the
oper
atio
ns a
udit
in 2
015,
the
che
ck o
n co
mpl
ianc
e w
ith t
he s
tate
aid
sch
eme
was
car
ried
out
usin
g an
in
depe
nden
t, ite
mis
ed c
heck
list,
unlik
e in
pre
viou
s yea
rs, w
hen
the
ques
tions
abo
ut st
ate
aid
wer
e pa
rt of
the
gene
ral c
heck
list.
Q 6
.2.
Yes
;
IA O
SES:
Dur
ing
the
oper
atio
ns a
udit
in 2
014,
the
Aud
it A
utho
rity
iden
tifie
d th
e fo
llow
ing
for
the
Ope
ratio
nal
Prog
ram
me
‘Dev
elop
men
t of t
he C
ompe
titiv
enes
s of t
he B
ulga
rian
Econ
omy
2007
–201
3’:
The
proj
ect f
iles
for 1
5 pr
ojec
ts in
our
sam
ple
of la
rge
ente
rpris
e be
nefic
iarie
s do
not
con
tain
inte
rnal
doc
umen
ts w
ith a
pla
usib
le
anal
ysis
con
firm
ing
the
pres
ence
of t
he c
riter
ia s
uppo
rting
an
ince
ntiv
e ef
fect
in k
eepi
ng w
ith A
rticl
e 8(
3) o
f Reg
ulat
ion
(EC
) No
800/
2008
(Gen
eral
blo
ck e
xem
ptio
n R
egul
atio
n). T
he p
rogr
amm
e’s M
anag
ing
Aut
horit
y is
resp
onsi
ble
for i
dent
ifyin
g th
e pr
esen
ce
of t
he c
riter
ia s
uppo
rting
an
ince
ntiv
e ef
fect
in
keep
ing
with
the
req
uire
men
ts o
f R
egul
atio
n (E
C)
No
800/
2008
and
with
C
omm
issi
on n
otic
e C
omp/
H4/
CS/
dg-D
* 20
11/0
9743
9 an
d ou
ght t
o ha
ve re
ques
ted
that
ben
efic
iarie
s pr
esen
t an
inte
rnal
doc
umen
t w
ith th
is k
ind
of c
onte
nt.
Dur
ing
the
audi
t, w
e re
ques
ted
the
latte
r do
cum
ents
fro
m th
e ab
ove-
men
tione
d 15
ent
erpr
ises
in o
ur s
ampl
e. A
s a
resu
lt of
the
chec
k ca
rrie
d ou
t, w
e es
tabl
ishe
d th
at th
e da
ta fr
om th
e pr
ojec
t pro
posa
ls a
nd th
e ad
ditio
nal d
ata
supp
lied
from
doc
umen
ts p
rovi
de
a re
liabl
e an
alys
is in
kee
ping
with
the
requ
irem
ents
of R
egul
atio
n (E
C) N
o 80
0/20
08 a
nd C
omp/
H4/
CS/
dg-D
*201
1/09
7439
.
121
We
advi
sed
the
Man
agin
g A
utho
rity
to r
evie
w t
he f
iles
of a
ll th
e re
mai
ning
lar
ge e
nter
pris
es r
ecei
ving
sup
port
and
to t
ake
mea
sure
s to
ensu
re th
at th
ey c
onta
in in
tern
al d
ocum
ents
with
a p
laus
ible
ana
lysi
s con
firm
ing
the
pres
ence
of t
he c
riter
ia su
ppor
ting
an in
cent
ive
effe
ct in
kee
ping
with
Arti
cle
8(3)
of R
egul
atio
n (E
C) N
o 80
0/20
08. I
n th
e ca
se th
at th
e M
anag
ing
Aut
horit
y fa
ils to
co
llect
the
info
rmat
ion
spec
ified
abo
ve a
nd p
rovi
de c
onfir
mat
ion
for
the
rele
vant
larg
e en
terp
rise,
app
ropr
iate
cor
rect
ive
actio
n sh
ould
be
take
n.
In 2
014,
dur
ing
an a
udit
of th
e m
anag
emen
t sys
tem
s se
t up
unde
r the
initi
ativ
e ‘J
oint
Eur
opea
n R
esou
rces
for M
icro
to M
ediu
m
Ente
rpris
es’ (
JER
EMIE
), w
hen
verif
ying
pro
ject
s fin
ance
d by
the
inst
rum
ent ‘
Loan
Por
tfolio
Gua
rant
ee F
und’
, we
esta
blis
hed
that
th
e en
d re
cipi
ent o
f the
aid
had
not
bee
n in
form
ed a
s to
the
amou
nt o
f the
Sta
te a
id p
rovi
ded
to th
em. T
his f
act f
ails
to c
ompl
y w
ith
the
requ
irem
ents
of A
rticl
e 3
of R
egul
atio
n (E
C) N
o 19
98/2
006
and
item
15.
5 (‘
Stat
e ai
d’) i
n th
e G
ener
al te
rms
and
cond
ition
s of
th
e ag
reem
ent
betw
een
the
finan
cial
int
erm
edia
ry a
nd J
EREM
IE B
ulga
ria E
AD
(cr
eate
d sp
ecia
lly t
o im
plem
ent
the
JER
EMIE
ho
ldin
g fu
nd in
itiat
ive)
.
The
Aud
it A
utho
rity
has
advi
sed
the
finan
cial
int
erm
edia
ries
in a
ny f
utur
e JE
REM
IE c
ontra
cts
to f
ulfil
the
ir ob
ligat
ion
duly
pu
rsua
nt to
Arti
cle
3 of
Reg
ulat
ion
(EC
) N
o 19
98/2
006
and
to in
form
the
end
reci
pien
ts a
s to
the
real
am
ount
of
the
Stat
e ai
d re
ceiv
ed.
The
Aud
it A
utho
rity
has
advi
sed
the
hold
ing
fund
JER
EMIE
Bul
garia
EA
D to
car
ry o
ut a
nd m
onito
r th
e im
plem
enta
tion
of th
e re
com
men
datio
n by
the
finan
cial
inte
rmed
iarie
s.
Q 6
.3.
MLS
P: N
ot a
pplic
able
to th
e O
P ‘H
uman
Res
ourc
e D
evel
opm
ent’
beca
use
no e
rror
s hav
e be
en n
oted
.
Q 7
.1.
MLS
P: N
ot a
pplic
able
to th
e O
P ‘H
uman
Res
ourc
e D
evel
opm
ent’.
C
RO
AT
IA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
122
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
With
the
com
mon
ind
icat
ors
used
by
the
oper
atio
nal
prog
ram
mes
for
all
five
fund
s, op
erat
iona
l pr
ogra
ms
cont
ain
spec
ific
indi
cato
rs o
f pe
rfor
man
ce,
dire
ct o
utpu
ts a
nd c
onte
xt t
hat
will
als
o m
easu
re a
nd s
ubm
it in
form
atio
n on
the
rea
lisat
ion
of a
ll op
erat
iona
l pro
gram
mes
fina
nced
by
ESI f
unds
.
Q 1
.3.
Yes
;
Dat
a on
the
tota
l con
tract
ed, p
aid
and
certi
fied
fund
s, in
form
atio
n on
all
dire
ct p
erfo
rman
ce in
dica
tors
(com
mon
and
spec
ific)
of a
ll co
mpl
eted
pro
ject
s of
all
awar
d pr
oced
ures
unt
il 20
17. N
o si
gnifi
cant
cha
nges
in th
e va
lue
of p
erfo
rman
ce in
dica
tors
are
exp
ecte
d du
e to
the
fac
t th
at t
heir
valu
es c
hang
e si
gnifi
cant
ly o
nly
in t
he l
ater
sta
ges
of i
mpl
emen
tatio
n. I
n ad
ditio
n, t
he r
esul
ts o
f ev
alua
tions
can
be
used
, whi
ch sh
ould
con
tribu
te to
impr
oved
and
pos
sibl
e si
mpl
ifica
tion
of m
anag
emen
t and
con
trol s
yste
ms.
Q 2
.2.
Yes
;
Giv
en th
at th
e R
epub
lic o
f Cro
atia
will
use
the
finan
cial
inst
rum
ents
for t
he fi
rst t
ime
in th
e pe
riod
2014
-202
0, th
e pr
oced
ural
fr
amew
ork
is fu
lly c
ompl
iant
with
the
appl
icab
le p
rovi
sion
s of t
he E
U R
egul
atio
ns a
s wel
l as w
ith a
ll ap
plic
able
gui
delin
es o
f the
C
omm
issi
on g
over
ning
the
mon
itorin
g an
d re
porti
ng o
f fin
anci
al in
stru
men
ts.
Q 4
.1.
IT to
ols
and
syst
ems
are
avai
labl
e to
ens
ure
acce
ss to
info
rmat
ion
on o
ppor
tuni
ties
for
publ
ic c
ontra
cts
or c
once
ssio
ns. A
s of
1
Janu
ary
2012
, pub
licat
ion
of te
nder
not
ices
and
tend
er d
ocum
ents
is m
anda
tory
. As
of 1
Jan
uary
201
4, S
tate
off
ice
for
Cen
tral
Publ
ic P
rocu
rem
ent h
as to
allo
w e
-sub
mis
sion
, whi
le a
dea
dlin
e fo
r all
clie
nts
to u
se e
-sub
mis
sion
is 1
Jul
y 20
16. F
ree
of c
harg
e un
ique
pla
tform
for t
ende
rs (E
lect
roni
c Pu
blic
Pro
cure
men
t Cla
ssifi
eds)
is a
vaila
ble
at th
e O
ffic
ial G
azet
te fo
r eco
nom
ic o
pera
tors
. In
dica
tors
and
tool
s ar
e us
ed to
trac
k pe
rfor
man
ce o
f PP:
bas
ed o
n da
ta o
n co
ntra
ct a
war
d no
tices
from
EPP
C, s
tatis
tical
repo
rt is
pr
epar
ed fo
r the
pre
viou
s ye
ar. T
he re
port
incl
udes
dat
a on
num
ber o
f con
tract
s, fin
al fi
nanc
ial v
alue
s, ty
pe o
f pro
cedu
res,
subj
ect-
mat
ter o
f pro
cure
men
t, et
c. S
tate
Com
mis
sion
subm
its th
eir y
early
repo
rt to
the
Cro
atia
n Pa
rliam
ent.
Con
tract
ing
auth
oriti
es h
ave
an o
blig
atio
n to
pub
lish
thei
r pub
lic p
rocu
rem
ent p
lans
(sub
ject
mat
ter o
f pro
cure
men
t the
est
imat
ed
valu
e of
whi
ch is
equ
al to
or h
ighe
r tha
n H
RK
20.
000)
and
con
tract
regi
ster
s on
thei
r web
site
s an
d se
nd li
nks
to th
e M
inis
try o
f
123
Econ
omy
whi
ch p
ublis
hes
them
on
Publ
ic P
rocu
rem
ent
Porta
l –
ww
w.ja
vnan
abav
a.hr
. C
ontra
ctin
g au
thor
ity/e
ntity
in
open
pr
oced
ure
(cca
89%
of a
ll co
nduc
ted
proc
edur
es o
n a
year
ly b
asis
) mus
t pub
lish
tend
er d
ocum
ents
ele
ctro
nica
lly in
EPP
C.
PP A
ct p
resc
ribes
that
in o
pen
and
rest
ricte
d pr
oced
ure,
the
cont
ract
ing
auth
ority
sha
ll op
en th
e te
nder
s in
a p
ublic
bid
ope
ning
. In
othe
r pr
oced
ures
, sav
e ne
gotia
ted
proc
edur
es w
ithou
t pr
ior
publ
icat
ion,
the
fin
al t
ende
rs s
hall
be o
pen
in a
pub
lic o
peni
ng o
f te
nder
s. In
the
proc
edur
e fo
r th
e aw
ard
of p
ublic
ser
vice
con
tract
s re
ferr
ed to
in A
nnex
II
B, t
he c
ontra
ctin
g au
thor
ity s
hall
not
have
the
oblig
atio
n to
pub
licly
ope
n te
nder
s. Th
e pu
blic
ope
ning
of t
ende
rs m
ay b
e w
itnes
sed
by a
utho
rised
repr
esen
tativ
es o
f the
te
nder
ers a
nd o
ther
per
sons
.
Afte
r th
e re
ceip
t of
the
aw
ard
or t
he c
ance
llatio
n de
cisi
on a
nd u
ntil
the
expi
ry o
f th
e de
adlin
e fo
r an
app
eal,
the
cont
ract
ing
auth
ority
mus
t, up
on a
tend
erer
's re
ques
t, pr
ovid
e ac
cess
to a
ny te
nder
, inc
ludi
ng s
ubse
quen
tly s
ubm
itted
doc
umen
ts, a
s w
ell a
s cl
arifi
catio
ns a
nd su
pple
men
ts, w
ith th
e ex
cept
ion
of in
form
atio
n th
e te
nder
ers d
esig
nate
d as
con
fiden
tial.
In a
ll pu
blic
pro
cure
men
t pro
cedu
res
cond
ucte
d by
the
Stat
e O
ffic
e fo
r C
entra
l Pub
lic P
rocu
rem
ent (
cent
ral p
urch
asin
g of
fice)
fr
om 1
Janu
ary
2014
, sub
mis
sion
of t
ende
rs is
ava
ilabl
e to
eco
nom
ic o
pera
tors
ele
ctro
nica
lly v
ia E
PPC
.
Als
o, in
form
atio
n an
d op
inio
ns (a
s an
swer
s to
the
ques
tions
pos
ed b
y th
e ec
onom
ic e
ntiti
es a
nd c
ontra
ctor
s) a
re p
ublic
ly a
vaila
ble
on th
e M
inis
try o
f Eco
nom
y w
ebsi
te, w
hile
dec
isio
ns a
re a
lso
avai
labl
e on
the
web
site
of t
he S
tate
Com
mis
sion
.
Rem
edie
s in
PP
are
regu
late
d by
Sec
tion
IV o
f the
PP
Act
(Arti
cles
138
-176
of P
P A
ct).
App
ella
te b
ody
is S
tate
Com
mis
sion
for
Supe
rvis
ion
over
Pub
lic P
rocu
rem
ent P
roce
dure
. App
eals
on
tend
er d
ocum
ents
and
aw
ard
deci
sion
s sto
p th
e PP
pro
cedu
re d
one
by
the
cont
ract
ing
auth
ority
/ent
ity ti
ll th
e St
ate
Com
mis
sion
rulin
g.
Acc
ordi
ng t
o th
e A
ct o
n th
e St
ate
Com
mis
sion
for
Sup
ervi
sion
ove
r Pu
blic
Pro
cure
men
t Pr
oced
ure,
the
Sta
te C
omm
issi
on i
s ob
liged
to p
ublis
h on
its w
eb si
tes (
ww
w.d
kom
.hr)
the
info
rmat
ion
abou
t the
mos
t com
mon
reas
ons f
or lo
dgin
g th
e ap
peal
s and
the
mos
t com
mon
irre
gula
ritie
s est
ablis
hed
in th
e ap
peal
pro
cedu
res.
The
mos
t com
mon
reas
ons f
or lo
dgin
g th
e ap
peal
:
• non
-con
form
ity o
f the
tend
er d
ocum
enta
tion
in re
latio
n to
the
Publ
ic P
rocu
rem
ent A
ct;
• sel
ectio
n of
an
inva
lid o
ffer
;
• unf
ound
ed e
xclu
sion
of t
he a
ppel
lant
off
er fr
om th
e re
view
pro
cedu
re o
f exa
min
atio
n an
d ev
alua
tion;
124
• cha
lleng
e th
e ba
sis f
or a
dec
isio
n on
ann
ulm
ent;
• om
issi
ons (
irreg
ular
ities
) rel
ated
to th
e op
enin
g of
bid
s.
An
adm
inis
trativ
e di
sput
e ag
ains
t a d
ecis
ion
of th
e St
ate
Com
mis
sion
may
be
initi
ated
bef
ore
a co
mpe
tent
adm
inis
trativ
e co
urt.
Thes
e pr
oced
ures
are
urg
ent (
Arti
cle
173
and
174
of P
P A
ct).
Any
per
son
who
has
suf
fere
d da
mag
e du
e to
vio
latio
ns o
f PP
Act
sh
all h
ave
the
poss
ibili
ty o
f cla
imin
g da
mag
es b
efor
e th
e co
mpe
tent
cou
rt un
der t
he g
ener
al in
dem
nific
atio
n re
gula
tions
.
Als
o, th
e M
inis
try o
f the
Eco
nom
y co
ntro
ls th
e im
plem
enta
tion
of P
P A
ct (e
x po
st c
ontro
l, no
t sto
ppin
g th
e PP
pro
cedu
re).
Any
le
gal o
r nat
ural
per
son
(eve
n an
onym
ousl
y) o
r sta
te b
ody
can
initi
ate
the
proc
edur
e. If
irre
gula
ritie
s ar
e fo
und,
the
Min
istry
of t
he
Econ
omy
can
open
a m
isde
mea
nour
pro
cedu
re b
efor
e th
e co
mpe
tent
mis
dem
eano
ur c
ourt.
The
fine
s ar
e fr
om H
RK
50,
000.
00 to
H
RK
1,0
00,0
00.0
0 fo
r a
cont
ract
ing
auth
ority
/ent
ity a
nd f
rom
HR
K 1
0,00
0.00
to H
RK
100
,000
.00.
for
thei
r re
spon
sibl
e pe
rson
. Th
e m
isde
mea
nour
pro
cedu
re is
initi
ated
if a
con
tract
ing
auth
ority
/ent
ity fo
r exa
mpl
e:
• pro
cure
s su
pplie
s, w
orks
or s
ervi
ces
with
out a
pub
lic p
rocu
rem
ent p
roce
dure
laid
dow
n in
the
PP A
ct, s
ave
in c
ases
per
mitt
ed b
y th
e A
ct,
• aw
ards
a p
ublic
pro
cure
men
t con
tract
con
trary
to th
e pr
ovis
ion
of A
rticl
e 13
of t
he P
P A
ct (c
onfli
ct o
f int
eres
t),
• su
bdiv
ides
the
valu
e of
wor
ks o
r cer
tain
qua
ntity
of s
uppl
ies
and/
or s
ervi
ces
with
the
inte
ntio
n of
pre
vent
ing
its c
omin
g w
ithin
th
e sc
ope
of th
e PP
Act
or t
he ru
les a
pplic
able
acc
ordi
ng
• to
the
estim
ated
val
ue o
f pro
cure
men
t,
• in
the
pre
para
tion
and
impl
emen
tatio
n of
the
pub
lic p
rocu
rem
ent
proc
edur
e at
lea
st o
ne a
utho
rised
rep
rese
ntat
ive
of t
he
cont
ract
ing
auth
ority
/ent
ity d
oes n
ot h
old
a va
lid c
ertif
icat
e in
the
field
of p
ublic
pro
cure
men
t,
• the
y us
e th
e ne
gotia
ted
publ
ic p
rocu
rem
ent p
roce
dure
with
out p
rior p
ublic
atio
n co
ntra
ry to
the
prov
isio
ns o
f Arti
cles
26,
27,
28
or 1
17 o
f the
PP
Act
,
• th
ey a
war
d a
publ
ic p
rocu
rem
ent c
ontra
ct o
r con
clud
e a
fram
ewor
k ag
reem
ent w
ith th
e te
nder
er w
ho m
ust h
ave
been
exc
lude
d fr
om th
e pu
blic
pro
cure
men
t pro
cedu
re o
r who
se te
nder
they
wer
e ob
ligat
ed to
reje
ct b
ased
on
the
resu
lts o
f the
exa
min
atio
n an
d ev
alua
tion
of te
nder
s,
• the
y fa
il to
send
for p
ublic
atio
n th
e co
ntra
ct a
war
d no
tice
or th
e no
tice
on th
e re
sults
of t
he d
esig
n co
ntes
t (A
rticl
e 60
and
Arti
cle
125
125)
,
• the
y co
nclu
de a
pub
lic p
rocu
rem
ent c
ontra
ct o
r a fr
amew
ork
agre
emen
t whi
ch is
not
in li
ne w
ith th
e co
nditi
ons
stip
ulat
ed in
the
tend
er d
ocum
ents
and
the
chos
en te
nder
(Arti
cle
• 105
par
agra
ph 1
),
• the
y ac
t con
trary
to o
r do
not c
ompl
y w
ith a
dec
isio
n is
sued
by
the
Stat
e C
omm
issi
on fo
r the
Sup
ervi
sion
of P
ublic
Pro
cure
men
t Pr
oced
ure.
Acc
ordi
ng to
the
PP A
ct e
very
con
tract
ing
auth
ority
/ent
ity is
obl
iged
to c
ontro
l the
impl
emen
tatio
n of
thei
r pub
lic c
ontra
cts.
Als
o,
Stat
e A
udit
Off
ice
as a
n in
depe
nden
t bod
y, p
erfo
rms
audi
ts o
f go
vern
men
t rev
enue
s a
nd e
xpen
ditu
res,
finan
cial
sta
tem
ents
and
fin
anci
al tr
ansa
ctio
ns o
f gov
ernm
ent s
ecto
r uni
ts a
nd lo
cal u
nits
, leg
al e
ntiti
es fi
nanc
ed fr
om th
e bu
dget
, leg
al e
ntiti
es fo
unde
d by
th
e R
epub
lic o
f C
roat
ia o
r lo
cal u
nits
, com
pani
es a
nd o
ther
lega
l ent
ities
, in
whi
ch th
e R
epub
lic o
f C
roat
ia i.
e. lo
cal u
nits
hol
d m
ajor
ity s
take
s. Th
e of
fice
also
has
jur
isdi
ctio
n to
aud
it th
e Eu
rope
an U
nion
fun
ds a
nd o
ther
int
erna
tiona
l or
gani
zatio
ns o
r in
stitu
tions
for
fun
ding
pub
lic n
eeds
. The
aud
it in
clud
es e
xam
inat
ion
of d
ocum
ents
and
sta
tem
ents
, int
erna
l con
trol a
nd in
tern
al
audi
t sys
tem
s, ac
coun
ting
and
finan
cial
pro
cedu
res,
and
othe
r rec
ords
in o
rder
to e
stab
lish
whe
ther
the
finan
cial
sta
tem
ents
sho
w a
tru
e fin
anci
al st
andi
ng a
nd re
sults
of f
inan
cial
act
iviti
es in
acc
orda
nce
with
the
acce
pted
acc
ount
ing
prin
cipl
es a
nd st
anda
rds.
Educ
atio
n sy
stem
incl
udin
g lic
ensi
ng o
f per
sons
invo
lved
in P
P pr
oced
ures
is in
pla
ce. P
ublic
pro
cure
men
t tra
inin
g in
the
Rep
ublic
of
Cro
atia
was
est
ablis
hed
in 2
009
with
Reg
ulat
ion
on th
e fo
rms,
met
hods
and
req
uire
men
ts f
or tr
aini
ng in
the
PP (
OG
43/
09).
Purs
uant
to th
e R
egul
atio
ns o
n tra
inin
g in
the
field
of
publ
ic p
rocu
rem
ent (
OG
6/1
2), t
rain
ing
prog
ram
mes
in th
is f
ield
may
be
carr
ied
out
by c
ompa
nies
aut
horiz
ed b
y th
e M
inis
try o
f Ec
onom
y an
d by
the
Min
istry
of
Publ
ic A
dmin
istra
tion
as a
cen
tral
gove
rnm
ent
body
res
pons
ible
for
civ
il se
rvic
e af
fairs
. Th
e lis
t of
the
aut
horiz
ed c
ompa
nies
is
mai
ntai
ned
by t
he M
inis
try o
f Ec
onom
y an
d is
pub
lishe
d on
thi
s po
rtal
http
://w
ww
.javn
anab
ava.
hr/.
The
regi
ster
is
regu
larly
upd
ated
in
line
with
new
au
thor
izat
ions
issu
ed. B
asic
ally
, tra
inin
g in
the
field
of p
ublic
pro
cure
men
t is
carr
ied
out b
y ec
onom
ic o
pera
tors
(com
pani
es) w
ho
are
regi
ster
ed
hold
ers
of
a pu
blic
pr
ocur
emen
t tra
inin
g pr
ogra
m.
The
list
of
prov
ider
s is
av
aila
ble
onlin
e:
http
://w
ww
.javn
anab
ava.
hr/d
efau
lt.as
px?i
d=37
24. T
rain
ing
is p
rovi
ded
by tr
aine
rs in
the
field
of
publ
ic p
rocu
rem
ent.
The
list o
f pr
ovid
ers i
s ava
ilabl
e on
line:
http
://w
ww
.javn
anab
ava.
hr/d
efau
lt.as
px?i
d=37
23.
Bas
ic tr
aini
ng p
rogr
am is
50
scho
ol h
ours
long
. Afte
r th
at a
per
son
mus
t pas
s an
exa
m. E
xam
s ar
e or
gani
zed
by th
e M
inis
try o
f Ec
onom
y af
ter w
hich
the
certi
ficat
e is
issu
ed to
per
sons
who
hav
e su
cces
sful
ly p
asse
d th
e ex
am. T
he fi
rst c
ertif
icat
es w
ere
issu
ed
in 2
009.
A r
egis
ter
of is
sued
cer
tific
ates
in th
e fie
ld o
f PP
is a
vaila
ble
onlin
e: h
ttp://
ww
w.ja
vnan
abav
a.hr
/def
ault.
aspx
?id=
3762
. Fr
om 2
012,
the
PP c
ertif
icat
es a
re v
alid
for 3
yea
rs. T
o re
new
the
certi
ficat
e, a
per
son
mus
t obt
ain
furth
er e
duca
tion
in a
mou
nt o
f
126
32
scho
ol
hour
s in
th
at
perio
d of
3
year
s. Th
e lis
t of
pr
ovid
ers
is
avai
labl
e on
line:
ht
tp://
ww
w.ja
vnan
abav
a.hr
/def
ault.
aspx
?id=
3763
. In
Cro
atia
ther
e ar
e cc
a 43
00 c
ertif
ied
pers
ons
and
190
train
ers
in th
e fie
ld o
f pu
blic
pro
cure
men
t.
Q 5
.1.
Yes
;
Join
t nat
iona
l rul
es fo
r the
200
7-20
13 h
ave
been
impr
oved
on
the
basi
s of
exp
erie
nce
in im
plem
entin
g th
e au
dit r
ecom
men
datio
ns.
With
reg
ard
to im
plem
enta
tion
cont
inui
ng to
the
end
of 2
016,
a r
ealis
tic a
sses
smen
t of
the
effe
ctiv
enes
s is
exp
ecte
d in
201
6. I
n pa
ralle
l, jo
int n
atio
nal r
ules
for t
he p
erio
d 20
14-2
020
incl
udin
g th
e gu
idel
ines
and
reco
mm
enda
tions
of t
he E
urop
ean
Com
mis
sion
ha
ve b
een
prep
ared
.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
No;
The
Min
istry
of F
inan
ce is
resp
onsi
ble
for t
he im
plem
enta
tion
of s
tate
aid
pol
icy
and
for p
rovi
ding
an
opin
ion
on c
ompl
ianc
e of
pr
opos
als
/ pro
gram
me
aid,
this
spe
cific
ally
mea
ns w
ithou
t the
opi
nion
of t
he M
oF it
is n
ot p
ossi
ble
to a
lloca
te s
tate
aid
exe
mpt
ed
from
not
ifica
tion
to t
he E
urop
ean
Com
mis
sion
. In
add
ition
, th
e M
inis
try o
f Fi
nanc
e al
so p
artic
ipat
es i
n st
reng
then
ing
the
awar
enes
s of
EU
rul
es o
n st
ate
aid
of s
o ca
lled
ex a
nte
cond
ition
ality
. Thu
s en
surin
g th
e co
mpl
ianc
e of
the
prog
ram
me
with
the
stat
e ai
d ru
les.
Q 7
.1.
Man
agin
g A
utho
rity
of th
e op
erat
iona
l pro
gram
me
"Com
petit
iven
ess
and
Coh
esio
n" h
as p
repa
red
Inst
ruct
ions
on
the
appl
icat
ion
of s
impl
ified
fund
ing
oppo
rtuni
ties
(SFO
), w
hich
eas
ily e
xpla
ins
wha
t sim
plifi
ed fu
ndin
g op
portu
nitie
s ar
e av
aila
ble
and
the
way
in
whi
ch th
ey c
an b
e ap
plie
d to
the
rele
vant
spe
cific
obj
ectiv
es o
f the
pro
gram
me.
The
inst
ruct
ions
do
not e
xclu
de a
ny p
ossi
bilit
y of
SFO
, bu
t it
rath
er,
give
n th
e br
eadt
h of
the
pro
gram
me
(9 o
f 11
the
mat
ic o
bjec
tives
), ex
plai
ns h
ow t
o dr
aft
the
nece
ssar
y do
cum
enta
tion
for e
ach
SFO
and
how
the
Man
agin
g A
utho
rity
will
revi
ew a
nd a
ppro
ve th
e ch
osen
met
hodo
logy
and
SFO
.
In 2
016
the
use
of S
FOs
is e
xpec
ted
as p
art o
f the
aw
ard
proc
edur
es th
at a
re p
lann
ed fo
r the
nex
t per
iod.
Thi
s pa
rticu
larly
app
lies
to th
e ca
tego
ries
of S
FOs
that
do
not r
equi
re a
dditi
onal
met
hodo
logi
es a
nd th
e ap
plic
atio
n of
whi
ch c
omes
dire
ctly
fro
m th
e EU
R
egul
atio
n. I
n la
ter
stag
es, d
ue t
o th
e fa
ct t
hat
the
vast
maj
ority
of
SFO
s re
quire
his
toric
al d
ata
serie
s, it
is e
xpec
ted
that
the
au
thor
ities
, on
the
basi
s of
exp
erie
nce
and
data
col
lect
ed in
the
first
yea
rs o
f im
plem
enta
tion,
will
beg
in to
use
oth
er S
FOs.
Sinc
e th
e au
thor
ities
in
man
agem
ent
and
cont
rol,
as w
ell
as t
he a
udit
auth
ority
, ha
ve l
imite
d ex
perie
nce
in t
he i
mpl
emen
tatio
n an
d
127
audi
ting
of S
FOs,
furth
er w
ork
will
be
done
to b
oost
cap
acity
.
C
YPR
US
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
Ope
ratio
nal P
rogr
amm
e C
ompe
titiv
enes
s and
Sus
tain
able
Dev
elop
men
t (ER
DF
& C
F):
Reg
ardi
ng t
he p
erfo
rman
ce f
ram
ewor
k, b
oth
com
mon
and
oth
er o
utpu
t in
dica
tors
hav
e be
en u
sed,
one
fin
anci
al i
ndic
ator
co
ncer
ning
‘ce
rtifie
d pu
blic
exp
endi
ture
’ an
d on
e ‘k
ey i
mpl
emen
tatio
n ph
ase’
ind
icat
or c
once
rnin
g th
e ‘n
umbe
r of
inc
lude
d pr
ojec
ts’.
The
perf
orm
ance
fram
ewor
k ou
tput
indi
cato
rs w
hich
are
not
com
mon
are
the
follo
win
g:
• Pub
lic b
odie
s/Se
rvic
es g
rant
ed a
id fo
r the
dev
elop
men
t of d
igita
l e-g
over
nanc
e ap
plic
atio
ns
• Num
ber o
f bre
akw
ater
s con
stru
cted
for t
he p
rote
ctio
n of
coa
stal
are
as
• Add
ition
al re
cove
ry c
apac
ity fo
r bio
degr
adab
le m
ater
ials
• Ext
ensi
on o
f the
qua
y of
the
port
infr
astru
ctur
e
• Len
gth
of th
e bi
cycl
e pa
th n
etw
ork
unde
r con
stru
ctio
n
• Ope
n ar
eas c
reat
ed o
r res
tore
d to
impr
ove
urba
n m
obili
ty
128
• Num
ber o
f inf
rast
ruct
ure
of h
isto
rical
or c
ultu
ral i
nter
est s
ubje
ct to
impr
ovem
ents
Ope
ratio
nal P
rogr
amm
e Se
a (E
MFF
):
No
addi
tiona
l or c
ompl
emen
tary
per
form
ance
indi
cato
rs o
ther
than
thos
e de
term
ined
by
the
EMFF
Reg
ulat
ion
will
be
used
for t
he
prog
ram
me.
Q 1
.3.
Yes
;
The
colle
ctio
n an
d st
orag
e of
dat
a is
rel
ated
to
the
oper
atio
n of
the
int
egra
ted
info
rmat
ion
syst
em,
the
prep
arat
ion
of t
he
man
agem
ent
and
cont
rol
syst
em a
nd,
cons
eque
ntly
, th
e tim
ely
com
men
cem
ent
of t
he i
mpl
emen
tatio
n of
the
ind
ivid
ual
inte
rven
tions
incl
uded
in th
e fr
amew
ork
of th
e op
erat
iona
l pro
gram
mes
. Giv
en th
e ab
ove
and
the
fact
that
the
indi
cato
rs w
ill b
e co
rrel
ated
with
pro
ject
s pl
anne
d to
be
incl
uded
dire
ctly
, the
pro
gres
s of
the
indi
cato
rs w
ill b
e m
onito
red
thro
ugh
the
inte
grat
ed
info
rmat
ion
syst
em.
Q 2
.2.
Yes
;
Plan
ning
cap
acity
im
prov
emen
t se
min
ars
for
the
stak
ehol
ders
, pu
rcha
sing
ser
vice
s fr
om i
ndep
ende
nt e
xper
ts t
o as
sist
/sup
port,
m
onito
ring
and
eval
uatio
n, im
prov
ing
the
exis
ting
softw
are
for d
ata
colle
ctio
n
The
new
tem
plat
e w
as g
iven
to th
e EI
F, w
hich
act
s as
a f
und
man
ager
for
the
finan
cial
inst
rum
ents
impl
emen
ted
in C
ypru
s to
co
rrec
tly c
ompl
ete
the
info
rmat
ion
incl
uded
in th
e an
nual
repo
rt an
d th
e fin
al re
port
on th
e im
plem
enta
tion
of th
e pr
ogra
mm
es.
Q 4
.1.
At a
nat
iona
l lev
el, t
he sa
me
EU g
uide
lines
are
impl
emen
ted
in c
ases
of n
on-c
ompl
ianc
e w
ith th
e ru
les o
n pu
blic
pro
cure
men
t.
Q 5
.1.
Yes
;
Follo
win
g a
stat
istic
al a
naly
sis
of t
he e
rror
s an
d irr
egul
ariti
es i
dent
ified
in
the
verif
icat
ions
, wea
knes
ses
wer
e id
entif
ied
in t
he
tech
nica
l ver
ifica
tions
dur
ing
the
impl
emen
tatio
n of
the
cont
ract
s, m
ainl
y in
con
stru
ctio
n co
ntra
cts
exec
uted
by
loca
l aut
horit
ies
and
softw
are
deve
lopm
ent
cont
ract
s ex
ecut
ed b
y pu
blic
uni
vers
ities
. Th
e co
ntra
ctin
g au
thor
ities
are
the
refo
re r
efer
red
to t
he
Cen
tral C
omm
ittee
for V
aria
tions
and
Cla
ims f
or e
xam
inat
ion
of th
e am
endm
ent r
eque
sts f
or su
ch c
ontra
cts,
prov
isio
n of
gui
danc
e
129
and
opin
ion,
as w
ell a
s for
med
iatio
n w
ith th
e co
ntra
ctor
s inv
olve
d fo
r the
reso
lutio
n of
dis
pute
s.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
;
Sche
me
man
agem
ent b
odie
s, w
hich
dem
onst
rate
d si
gnifi
cant
wea
knes
ses i
n m
anag
ing
aid
sche
mes
for t
he F
P 20
07-2
013
and
wer
e ei
ther
rem
oved
as
man
agem
ent
bodi
es f
or t
he n
ew F
P 20
14-2
020
or a
re c
urre
ntly
und
er c
lose
mon
itorin
g an
d as
sess
men
t to
ad
dres
s th
e w
eakn
esse
s an
d en
sure
cor
rect
sta
ffin
g, tr
aini
ng a
nd o
rgan
isat
ion
prio
r to
the
appr
oval
of
the
aid
sche
mes
of
the
FP
2014
-202
0.
Q 7
.1.
A m
etho
dolo
gy is
cur
rent
ly b
eing
dev
elop
ed re
gard
ing
the
use
of si
mpl
ified
cos
t opt
ions
for t
he re
sear
ch a
nd in
nova
tion
proj
ects
to
be i
mpl
emen
ted
durin
g th
e FP
201
4-20
20 f
rom
the
Res
earc
h Pr
omot
ion
Foun
datio
n an
d th
e M
inis
try o
f En
ergy
, C
omm
erce
, In
dust
ry a
nd T
ouris
m.
C
ZEC
HR
EPU
BL
IC
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
Nat
iona
l Coo
rdin
atin
g B
ody:
130
The
Cze
ch R
epub
lic h
as d
raw
n up
a N
atio
nal I
ndic
ator
Cod
e Li
st, c
onta
inin
g a
com
plet
e lis
t of
indi
cato
rs u
sed
by o
pera
tiona
l pr
ogra
mm
es. T
his
list
cont
ains
bot
h co
mm
on a
nd s
peci
fic i
ndic
ator
s (c
reat
ed a
t na
tiona
l le
vel).
Spe
cific
ind
icat
ors
are
used
to
mon
itor t
he p
ursu
it of
spec
ific
natio
nal o
bjec
tives
bey
ond
the
scop
e of
the
com
mon
indi
cato
rs d
efin
ed b
y th
e C
omm
issi
on.
EAFR
D (M
inis
try o
f Agr
icul
ture
):
In th
e pr
ogra
mm
ing
docu
men
t, th
e de
scrip
tion
of e
ach
oper
atio
n se
ts o
ut it
s ob
ject
ives
and
the
atte
ndan
t ind
icat
ors.
In th
ose
case
s w
here
an
obje
ctiv
e w
as fo
und
not t
o ha
ve a
dire
ct li
nk to
a c
omm
on in
dica
tor u
nder
EU
legi
slat
ion,
spe
cific
indi
cato
rs w
ere
adde
d (e
.g. t
he s
hare
of u
nder
taki
ngs
whe
re th
ere
was
an
incr
ease
in g
ross
val
ue a
dded
, the
num
ber o
f inn
ovat
ive
proj
ects
, the
num
ber o
f pr
ojec
ts e
nsur
ing
anim
al w
elfa
re, t
he s
hare
of u
nder
taki
ngs
whe
re p
erfo
rman
ce w
as e
nhan
ced,
the
num
ber o
f agr
icul
tura
l hol
ding
s ne
wly
pro
cess
ing
thei
r ow
n pr
oduc
ts, t
he o
vera
ll ar
ea o
f bl
anke
t m
easu
res
impl
emen
ted
– fo
r re
-par
celli
ng, b
roke
n do
wn
into
en
viro
nmen
tal/w
ater
/ero
sion
con
trol m
easu
res,
etc.
). A
noth
er c
ateg
ory
of o
pera
tion
whe
re s
peci
fic in
dica
tors
are
add
ed is
For
est
Infr
astru
ctur
e; h
ere,
in v
iew
of
the
crea
tion
of th
e sp
ecifi
c pr
iorit
y ar
ea 2
C, t
he ta
rget
(re
sult)
indi
cato
r of
impr
ovem
ents
in th
e st
ruct
ure
of fo
rest
road
s an
d ot
her o
utpu
t ind
icat
ors
(the
over
all l
engt
h of
fore
st ro
ads,
the
num
ber o
f ent
ities
sup
porte
d) w
ere
also
ad
ded.
EMFF
:
In re
latio
n to
the
EMFF
, spe
cific
indi
cato
rs fo
r obj
ectiv
es u
nder
the
Ope
ratio
nal P
rogr
amm
e Fi
sher
ies
2014
-202
0 ha
ve b
een
set i
n th
e C
zech
Rep
ublic
. Ex
ampl
es o
f in
dica
tors
inc
lude
mai
nten
ance
of
the
aqua
cultu
re p
rodu
ctio
n vo
lum
e an
d, f
or t
echn
ical
as
sist
ance
, the
ext
ent t
o w
hich
pro
gram
me
reso
urce
s are
take
n up
.
Q 1
.3.
Yes
;
Nat
iona
l Coo
rdin
atin
g B
ody:
Yes
, the
Cze
ch R
epub
lic w
ill b
e in
a p
ositi
on to
pro
vide
relia
ble
data
on
the
basi
s of
the
syst
em e
stab
lishe
d in
the
Cze
ch R
epub
lic
for r
epor
ting
on st
ockt
akin
g, p
rogr
ess a
nd d
evel
opm
ents
.
Stoc
ktak
ing,
pro
gres
s and
dev
elop
men
ts a
re re
porte
d at
the
leve
l of t
he P
artn
ersh
ip A
gree
men
t pro
gram
mes
. Thi
s tak
es th
e fo
rm o
f va
rious
repo
rts.
1) P
artn
ersh
ip a
gree
men
t lev
el (n
atio
nal r
equi
rem
ent)
131
Partn
ersh
ip A
gree
men
t ann
ual r
epor
t
Ann
ual r
epor
ts o
n th
e A
gree
men
t are
dra
wn
up e
very
yea
r, fr
om 2
016
until
200
5 in
clus
ive,
and
cov
er th
e pr
eced
ing
cale
ndar
yea
r. Th
e an
nual
repo
rt on
the
Agr
eem
ent a
s at 3
1 D
ecem
ber o
f yea
r n is
dra
wn
up a
t the
beg
inni
ng o
f the
yea
r fol
low
ing
(n+1
) the
yea
r fo
r w
hich
the
rep
ort
is m
ade,
and
is
subm
itted
to
the
Cze
ch G
over
nmen
t by
30
Apr
il of
yea
r n+
1. T
he a
nnua
l re
port
on t
he
Agr
eem
ent i
s sub
mitt
ed to
the
Cze
ch G
over
nmen
t by
this
dea
dlin
e to
that
ther
e is
tim
e to
impl
emen
t the
mea
sure
s app
rove
d by
the
Cze
ch G
over
nmen
t.
The
stru
ctur
e an
d co
nten
t of
the
rep
ort
on t
he A
gree
men
t ar
e es
tabl
ishe
d an
d ar
rang
ed p
urel
y w
ith a
vie
w t
o m
anag
ing
the
impl
emen
tatio
n of
the
Partn
ersh
ip A
gree
men
t and
pro
gram
mes
. The
firs
t par
t of t
he a
nnua
l rep
ort o
n th
e A
gree
men
t pro
vide
s ke
y fu
ndam
enta
l inf
orm
atio
n as
a b
asis
for t
he C
zech
Gov
ernm
ent’s
dec
isio
ns. T
he s
econ
d pa
rt co
mpr
ises
a s
umm
ary
over
view
of t
he
stat
e of
im
plem
enta
tion
of t
he P
artn
ersh
ip A
gree
men
t an
d pr
ogra
mm
es.
The
emph
asis
is
on t
he a
ptne
ss,
conc
isen
ess
and
com
preh
ensi
bilit
y of
the
data
and
info
rmat
ion
disc
lose
d.
The
annu
al r
epor
t on
the
Agr
eem
ent
will
add
ress
, in
par
ticul
ar,
com
plia
nce
with
ex-
ante
con
ditio
nalit
ies,
coor
dina
tion
with
pr
ogra
mm
es c
o-fin
ance
d by
ESI
fund
s an
d ot
her E
U a
nd n
atio
nal p
rogr
amm
es, t
he le
vel o
f adm
inis
trativ
e ca
paci
ty, t
he u
tilis
atio
n of
the
Partn
ersh
ip A
gree
men
t and
pro
gram
mes
, maj
or p
roje
cts,
finan
cial
inst
rum
ents
and
inte
grat
ed to
ols.
Partn
ersh
ip A
gree
men
t pro
gres
s rep
ort (
Com
mis
sion
requ
irem
ent)
Dur
ing
the
2014
-202
0 pr
ogra
mm
ing
perio
d, tw
o pr
ogre
ss re
ports
on
the
Agr
eem
ent a
re to
be
draw
n up
(in
acco
rdan
ce w
ith A
rticl
e 52
of t
he G
ener
al R
egul
atio
n):
1. T
he p
rogr
ess
repo
rt on
the
im
plem
enta
tion
of t
he P
artn
ersh
ip A
gree
men
t as
at
31 D
ecem
ber
2016
is
to b
e su
bmitt
ed t
o th
e C
omm
issi
on b
y 31
Aug
ust 2
017;
2. T
he p
rogr
ess
repo
rt on
the
im
plem
enta
tion
of t
he P
artn
ersh
ip A
gree
men
t as
at
31 D
ecem
ber
2018
is
to b
e su
bmitt
ed t
o th
e C
omm
issi
on b
y 31
Aug
ust 2
019.
The
stru
ctur
e an
d co
nten
t of t
he p
rogr
ess r
epor
t on
the
Agr
eem
ent t
o be
subm
itted
in 2
017
are
base
d on
Com
mis
sion
Impl
emen
ting
Reg
ulat
ion
(EU
) 201
5/20
7 of
20
Janu
ary
2015
.
Eval
uatio
n re
ports
(ev
alua
tions
), V
erifi
catio
n of
the
Cha
nge
in D
evel
opm
ent
Nee
ds (
Partn
ersh
ip A
gree
men
t re
leva
nce)
, th
e Ev
alua
tion
of C
ompl
ianc
e w
ith P
artn
ersh
ip A
gree
men
t Obj
ectiv
es a
nd, t
o so
me
degr
ee, c
erta
in o
ther
eva
luat
ions
incl
uded
in th
e
132
Partn
ersh
ip A
gree
men
t eva
luat
ion
plan
will
als
o be
use
d in
the
prod
uctio
n of
the
prog
ress
repo
rt on
the
Partn
ersh
ip A
gree
men
t.
2) P
rogr
amm
e le
vel
Ann
ual/f
inal
rep
orts
on
prog
ram
me
impl
emen
tatio
n –
thes
e ar
e m
ore
deta
iled
in s
truct
ure
than
rep
orts
on
the
Partn
ersh
ip
Agr
eem
ent.
3) M
onito
ring
of th
e up
take
situ
atio
n, p
rogr
ess a
nd d
evel
opm
ents
at t
he le
vel o
f the
Par
tner
ship
Agr
eem
ent a
nd p
rogr
amm
es
Mon
itorin
g of
the
upta
ke s
ituat
ion,
pro
gres
s an
d de
velo
pmen
ts a
t the
leve
l of t
he P
artn
ersh
ip A
gree
men
t and
pro
gram
mes
, car
ried
out v
ia th
e M
S201
4+ m
onito
ring
syst
em, w
ill b
e us
ed in
the
prod
uctio
n of
the
Ann
ual R
epor
t on
the
Partn
ersh
ip A
gree
men
t, th
e Pr
ogre
ss R
epor
t on
the
Partn
ersh
ip A
gree
men
t, an
d th
e A
nnua
l/Fin
al R
epor
t on
Prog
ram
me
Impl
emen
tatio
n.
Cha
ract
eris
tics
rela
ting
to t
he m
onito
ring
of t
he u
ptak
e si
tuat
ion,
pro
gres
s an
d de
velo
pmen
ts a
t th
e le
vel
of t
he P
artn
ersh
ip
Agr
eem
ent a
nd p
rogr
amm
es:
The
situ
atio
n, p
rogr
ess
and
deve
lopm
ents
in
the
upta
ke o
f fin
anci
al r
esou
rces
fro
m t
he E
SI f
unds
are
mon
itore
d co
ntin
uous
ly,
perio
dica
lly (m
onth
ly) a
nd a
d ho
c.
The
curr
ent (
mon
thly
) and
cum
ulat
ive
leve
ls o
f upt
ake
(fro
m th
e st
art o
f the
pro
gram
min
g pe
riod
to th
e en
d of
the
curr
ent m
onth
) ar
e m
onito
red.
Bot
h ab
solu
te v
alue
s an
d pe
rcen
tage
s ar
e us
ed (
e.g.
in r
elat
ion
to th
e ov
eral
l allo
catio
n, th
e re
leva
nt le
vels
of
upta
ke, f
inan
cial
ta
rget
s, up
take
che
ck li
mits
and
lim
its o
n pr
ogra
mm
e up
take
, and
mon
thly
incr
ease
s).
Leve
ls o
f upt
ake
are
mon
itore
d fo
r all
sour
ces o
f fin
anci
ng a
nd fo
r bot
h cu
rren
cies
.
The
time
serie
s in
the
deve
lopm
ent o
f upt
ake,
by
mon
th, i
s re
cord
ed fo
r the
indi
vidu
al le
vels
of f
inan
cial
reso
urce
s, at
indi
vidu
al
prog
ram
me
and
stra
tegi
c le
vels
, and
at t
he le
vel o
f the
Par
tner
ship
Agr
eem
ent.
Atte
ntio
n is
als
o pa
id to
cal
ls, t
he p
rogr
ess
stat
us th
ereo
f, an
d de
velo
pmen
ts in
rela
tion
to th
e ca
ll al
loca
tion,
as
wel
l as
to c
ostly
op
erat
ions
(e.
g. m
ajor
pro
ject
s) a
nd o
pera
tions
inv
olvi
ng a
spe
cific
mod
e of
im
plem
enta
tion
and
adm
inis
tratio
n (e
.g. f
inan
cial
in
stru
men
ts,
inte
grat
ed s
trate
gies
). W
ith t
he E
AFR
D,
old
liabi
litie
s ar
e al
so t
aken
int
o ac
coun
t. Th
e si
tuat
ion,
pro
gres
s an
d de
velo
pmen
ts i
n op
erat
ions
, or
grou
ps o
f op
erat
ions
, ide
ntifi
ed a
s ris
ky b
y an
ana
lysi
s of
ris
ks a
nd t
he i
mpl
emen
tatio
n of
the
fin
anci
al a
nd m
ater
ial p
rogr
amm
e ob
ject
ives
are
als
o m
onito
red.
133
The
mai
n da
ta s
ourc
e is
MS2
014+
; with
the
EAFR
D a
nd E
MFF
, the
Sta
te A
gric
ultu
ral I
nter
vent
ion
Fund
’s in
form
atio
n sy
stem
al
so c
omes
into
pla
y. T
he re
sult
is o
utpu
t rep
orts
gen
erat
ed a
d ho
c an
d au
tom
atic
ally
at t
he e
nd o
f the
giv
en m
onth
.
The
situ
atio
n, p
rogr
ess
and
deve
lopm
ents
in
the
upta
ke o
f ES
I fu
nds
are
mon
itore
d by
man
agin
g au
thor
ities
, th
e M
inis
try o
f R
egio
nal D
evel
opm
ent (
the
natio
nal c
oord
inat
ing
body
) and
the
Min
istry
of F
inan
ce (t
he p
aym
ent a
nd c
ertif
ying
aut
horit
y).
EAFR
D (M
inis
try o
f Agr
icul
ture
):
The
Cze
ch R
epub
lic w
ill p
rovi
de d
ata
for t
he a
ctio
ns it
has
impl
emen
ted
to th
e ex
tent
of t
he c
omm
on in
dica
tor s
yste
m e
stab
lishe
d by
Reg
ulat
ion
(EU
) N
o 13
05/2
013
of th
e Eu
rope
an P
arlia
men
t and
of
the
Cou
ncil
on s
uppo
rt fo
r ru
ral d
evel
opm
ent (
espe
cial
ly
finan
cial
dat
a ab
out o
vera
ll pu
blic
exp
endi
ture
), an
d sp
ecifi
c in
dica
tors
that
, we
have
con
clud
ed, i
t wou
ld b
e ap
prop
riate
to tr
ack
durin
g th
e pr
ogra
mm
ing
perio
d.
No;
EMFF
(Min
istry
of A
gric
ultu
re):
The
initi
al in
take
of a
pplic
atio
ns fo
r aid
und
er th
e O
pera
tiona
l Pro
gram
me
Fish
erie
s 20
14-2
020
took
pla
ce fr
om 2
1 O
ctob
er to
18
Nov
embe
r 201
5. G
rant
aw
ard
deci
sion
s sh
all b
e is
sued
with
in s
even
mon
ths
of th
e en
d of
aid
app
licat
ion
inta
ke, i
.e. b
y 18
Jun
e 20
16. B
enef
icia
ries
have
12
or 2
4 m
onth
s in
whi
ch to
impl
emen
t the
pro
ject
and
sub
mit
a pa
ymen
t app
licat
ion,
i.e.
unt
il 18
Jun
e 20
17 o
r 18
June
201
8. O
nly
a lim
ited
num
ber o
f pro
ject
s will
be
com
plet
ed a
nd re
imbu
rsed
in 2
016.
Alth
ough
the
figur
es fo
r the
se
proj
ects
will
be
relia
ble,
in v
iew
of
the
limite
d nu
mbe
r of
sim
ple
proj
ects
rei
mbu
rsed
in th
e se
cond
hal
f of
201
6 su
ch d
ata
will
ha
ve li
ttle
info
rmat
ive
valu
e in
the
revi
ew o
f the
mul
tiann
ual f
inan
cial
fram
ewor
k sl
ated
for 2
017.
Q 2
.2.
No;
the
Cze
ch R
epub
lic h
as n
ot ta
ken
any
spec
ial m
easu
res t
o im
prov
e th
e qu
ality
of r
epor
ts o
n fin
anci
al in
stru
men
ts, a
side
from
ac
quai
ntin
g th
e re
leva
nt m
anag
ing
auth
oriti
es w
ith th
e la
test
ver
sion
of t
he re
port
tem
plat
e pr
esen
ted
at th
e EG
ESIF
. All
repo
rts
will
pas
s thr
ough
the
Min
istry
of R
egio
nal D
evel
opm
ent (
the
natio
nal c
oord
inat
ing
body
), as
the
coor
dina
tor,
for c
onsu
ltatio
n in
or
der t
o en
sure
the
cons
iste
ncy
of re
porti
ng st
anda
rds.
Q 3
.1.
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n:
In o
ur v
iew
, onl
y on
e of
the
findi
ngs
abov
e is
cor
rect
. The
inte
rnal
con
trol s
yste
m o
f the
Man
agin
g A
utho
rity
of th
e O
pera
tiona
l Pr
ogra
mm
e R
esea
rch
and
Dev
elop
men
t fo
r In
nova
tion
is n
ot a
t fa
ult
here
. W
e do
not
hav
e th
e au
thor
ity t
o co
mm
ent
on t
he
134
func
tiona
lity
of th
e gr
ante
e’s i
nter
nal c
ontro
l sys
tem
. O
pera
tiona
l Pro
gram
me
Educ
atio
n fo
r Com
petit
iven
ess:
In
rel
atio
n to
aud
ited
proj
ects
und
er t
he O
pera
tiona
l Pr
ogra
mm
e Ed
ucat
ion
for
Com
petit
iven
ess,
the
ECA
aud
it id
entif
ied
no
findi
ngs d
eriv
ing
from
pot
entia
l con
ditio
ns a
rtific
ially
cre
ated
for t
he a
cqui
sitio
n of
aid
. M
inis
try o
f Agr
icul
ture
: Th
e C
zech
Rep
ublic
dis
agre
ed w
ith th
e EC
A’s
con
clus
ion
that
the
audi
ted
proj
ect h
ad fa
iled
to m
eet t
he s
elec
tion
crite
ria a
nd th
at
ther
e ha
d be
en a
ser
ious
sho
rtcom
ing
in t
he p
erfo
rman
ce o
f ad
min
istra
tive
on-th
e-sp
ot c
heck
s. Th
e se
lect
ion
crite
ria w
ere
laid
do
wn
in th
e R
ules
for
App
lican
ts a
nd w
ere
appr
oved
by
the
Rur
al D
evel
opm
ent P
rogr
amm
e M
onito
ring
Com
mitt
ee. T
he S
tate
A
gric
ultu
ral
Inte
rven
tion
Fund
, as
the
pay
ing
agen
cy,
ran
chec
ks o
n co
nditi
ons
in a
ccor
danc
e w
ith t
he a
pplic
able
Rul
es f
or
App
lican
ts, w
hich
wer
e m
et b
y th
e ap
plic
ant c
once
rned
. The
pre
sum
ptio
n th
at th
e sp
ecifi
c ap
plic
ant h
ad p
urpo
rtedl
y ac
ted
with
ul
terio
r mot
ives
is a
n en
tirel
y su
bjec
tive
opin
ion
that
is d
iffic
ult t
o pr
ove,
and
can
not f
orm
the
basi
s fo
r gen
eral
con
clus
ions
that
th
ere
has b
een
a se
rious
shor
tcom
ing
in th
e pe
rfor
man
ce o
f adm
inis
trativ
e on
-the-
spot
che
cks.
Aud
it au
thor
ity:
Echo
ing
the
Com
mis
sion
’s p
ositi
on, w
e be
lieve
that
, for
pur
pose
s of
lega
l cer
tain
ty (
pred
icta
bilit
y in
the
beha
viou
r of
gra
ntor
s),
the
awar
d of
a g
rant
can
not
be w
ithhe
ld s
olel
y on
the
bas
is o
f a
susp
icio
n. W
e al
so m
aint
ain
that
, at
the
stag
e w
hen
proj
ect
appl
icat
ions
are
bei
ng e
valu
ated
, it i
s di
ffic
ult t
o id
entif
y co
nditi
ons
artif
icia
lly c
reat
ed to
acq
uire
aid
. Nev
erth
eles
s, th
e C
zech
R
epub
lic is
min
dful
of
risks
ass
ocia
ted
with
the
artif
icia
l cre
atio
n of
con
ditio
ns to
acq
uire
aid
and
, am
ong
othe
r th
ings
, ana
lyse
s op
portu
nitie
s to
adop
t rul
es/m
etho
dolo
gy to
reve
al th
e ow
ners
hip
stru
ctur
e of
com
pani
es in
this
con
text
. In
our
opi
nion
, dur
ing
proj
ect i
mpl
emen
tatio
n it
is e
ssen
tial t
o m
onito
r all
indi
catio
ns (r
ed fl
ags)
of t
his t
ype
of fr
aud,
and
to re
port
such
indi
catio
ns to
the
rele
vant
nat
iona
l and
EU
ant
i-fra
ud a
utho
ritie
s.
Q 3
.2.
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n:
The
indi
vidu
al sh
ortc
omin
g id
entif
ied
in th
e aw
ard
of o
ne p
ublic
con
tract
– w
hich
had
no
bear
ing
on th
e se
lect
ion
of th
e co
ntra
ctor
–
can
no l
onge
r be
rem
edie
d. G
ener
ally
spe
akin
g, w
e vi
ew p
ublic
pro
cure
men
t er
rors
as
a cr
itica
l ris
k to
the
Ope
ratio
nal
Prog
ram
me
Res
earc
h an
d D
evel
opm
ent
for
Inno
vatio
n, a
nd w
e ar
e pa
ying
app
ropr
iate
atte
ntio
n to
thi
s m
atte
r. A
pub
lic
proc
urem
ent c
ontro
l sys
tem
has
bee
n es
tabl
ishe
d. C
heck
s ar
e co
nduc
ted
by s
peci
alis
ed la
wye
rs. G
rant
ees
are
prov
ided
with
the
info
rmat
ion
they
nee
d an
d w
ith m
etho
dolo
gica
l ass
ista
nce.
Nat
iona
l Coo
rdin
atin
g B
ody:
In th
e pr
epar
atio
n of
the
2014
-202
0 pr
ogra
mm
ing
perio
d, g
reat
impo
rtanc
e ha
s be
en a
ttach
ed to
stre
ngth
enin
g st
rate
gic
plan
ning
, en
hanc
ing
the
effic
ienc
y of
the
man
agem
ent s
yste
m, a
nd a
chie
ving
obj
ectiv
es a
nd re
sults
.
The
Min
istry
of
Reg
iona
l D
evel
opm
ent,
as t
he b
ody
resp
onsi
ble
for
the
prep
arat
ion
of t
he P
artn
ersh
ip A
gree
men
t an
d th
e
135
conf
igur
atio
n of
the
sys
tem
for
the
man
agem
ent
and
coor
dina
tion
of E
urop
ean
Stru
ctur
al a
nd I
nves
tmen
t Fu
nds
in t
he C
zech
R
epub
lic, h
as c
apita
lised
on
expe
rienc
e ga
ined
from
pre
viou
s pr
ogra
mm
ing
perio
ds to
est
ablis
h a
basi
c se
t of r
ules
on
aid
upta
ke
as a
con
ditio
n fo
r th
e ef
ficie
nt a
nd f
unct
ioni
ng s
yste
m o
f im
plem
enta
tion.
The
se r
ules
, an
chor
ed i
n th
e co
ncep
t of
a s
ingl
e m
etho
dolo
gica
l env
ironm
ent,
are
unifo
rm a
nd b
indi
ng o
n al
l im
plem
enta
tion
entit
ies.
The
crea
tion
of a
uni
form
fram
ewor
k of
rule
s vi
a bi
ndin
g m
etho
dolo
gica
l gui
delin
es w
ill r
esul
t in
the
desi
rabl
e ha
rmon
isat
ion
of r
ules
for
aid
ben
efic
iarie
s un
der
the
vario
us
supp
ort p
rogr
amm
es. S
tand
ardi
sed
rule
s ba
sed
on u
nifo
rm a
ppro
ache
s an
d pr
inci
ples
, whi
ch a
re s
et in
adv
ance
, pub
licly
ava
ilabl
e an
d su
ppor
ted
by a
uni
form
inte
rpre
tatio
n, w
ill b
e co
nduc
ive
to im
prov
ed k
now
ledg
e of
con
ditio
ns ti
ed to
the
aid
gran
ted,
as
wel
l as
the
im
prov
ed p
redi
ctab
ility
and
rea
dabi
lity
of t
his
envi
ronm
ent,
and
will
red
uce
the
inte
nsity
of
aid
adm
inis
tratio
n am
ong
appl
ican
ts.
The
conc
ept
of a
uni
form
met
hodo
logi
cal
envi
ronm
ent
defin
es t
he f
unda
men
tal
obje
ctiv
es t
hat
the
Min
istry
of
Reg
iona
l D
evel
opm
ent a
spire
s to
fulfi
l. W
ith a
n ap
tly c
onfig
ured
met
hodo
logi
cal e
nviro
nmen
t, th
e M
inis
try o
f Reg
iona
l Dev
elop
men
t will
co
ntrib
ute
to:
• – g
reat
er e
ffic
ienc
y an
d m
ore
econ
omic
al h
andl
ing
of fi
nanc
ial r
esou
rces
;
• – g
reat
er tr
ansp
aren
cy o
f the
pro
cess
es a
nd ru
les b
ehin
d th
e gr
antin
g of
aid
; and
• – a
redu
ced
adm
inis
trativ
e bu
rden
on
entit
ies w
ithin
the
impl
emen
tatio
n st
ruct
ure,
esp
ecia
lly a
id a
pplic
ants
and
ben
efic
iarie
s.
Min
istry
of A
gric
ultu
re:
The
cond
ition
of a
50
% s
hare
of a
you
ng fa
rmer
in a
lega
l per
son
appl
ied
only
in th
e 20
07-2
013
prog
ram
min
g pe
riod.
In th
e ne
w
2014
-202
0 pr
ogra
mm
ing
perio
d, y
oung
far
mer
s m
ust n
ow h
old
a 10
0 %
sha
re in
a le
gal p
erso
n.
Ther
e is
no
need
to ta
ke a
ny
furth
er c
orre
ctiv
e ac
tion.
Q 4
.1.
Min
istry
of R
egio
nal D
evel
opm
ent:
Yes
. Esp
ecia
lly p
reve
ntiv
e m
easu
res
to re
duce
the
erro
r rat
e an
d in
crea
se th
e ef
ficie
ncy
of p
ublic
pro
cure
men
t. Th
ese
prev
entiv
e m
easu
res
are
part
of th
e ac
tion
plan
on
Gen
eral
Ex
Ant
e C
ondi
tiona
lity
4 –
Publ
ic c
ontra
cts,
in a
ccor
danc
e w
ith A
rticl
e 19
of
Reg
ulat
ion
(EU
) No
1303
/201
3 of
the
Euro
pean
Par
liam
ent a
nd o
f the
Cou
ncil.
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n
(A) E
CA
pro
cedu
res
136
In t
he l
ist
of c
onst
ituen
t el
emen
ts i
dent
ified
by
the
ECA
, w
e re
com
men
d ad
ding
a c
onst
ituen
t el
emen
t –
the
defin
ing
of
cate
goric
ally
inad
equa
te q
ualif
icat
ions
for t
he p
artic
ipat
ion
of c
ontra
ctor
s in
proc
urem
ent p
roce
edin
gs.
In th
e ca
se o
f the
con
stitu
ent e
lem
ents
:
• the
def
inin
g of
cat
egor
ical
ly in
adeq
uate
qua
lific
atio
ns fo
r the
par
ticip
atio
n of
con
tract
ors i
n pr
ocur
emen
t pro
ceed
ings
;
• the
arti
ficia
l spl
it of
wor
ks/s
ervi
ces/
supp
lies i
nto
seve
ral t
ende
rs;
• non
-com
plia
nce
with
pub
licat
ion
and/
or tr
ansp
aren
cy re
quire
men
ts;
• unl
awfu
l/dis
crim
inat
ory
tech
nica
l spe
cific
atio
ns;
we
reco
mm
end
not p
roce
edin
g m
anda
toril
y to
a 1
00 %
san
ctio
n, b
ut s
ettin
g a
sanc
tion
deriv
ed f
rom
the
serio
usne
ss o
f th
e er
ror
rela
tive
to th
e ov
eral
l sco
pe o
f the
pub
lic c
ontra
ct. F
or e
xam
ple,
if e
xten
sive
inst
rum
enta
tion
is to
be
supp
lied,
incl
udin
g a
lapt
op
with
a m
argi
nal p
rice
in th
e pu
blic
con
tract
, and
the
bran
d of
the
proc
esso
r in
the
lapt
op is
spe
cifie
d, a
san
ctio
n am
ount
ing
to th
e fu
ll va
lue
of th
e pu
blic
con
tract
for i
nstru
men
tatio
n w
ould
be
out o
f all
prop
ortio
n.
(B) o
ther
type
s of m
easu
res
As
far
as e
xpen
ditu
re f
rom
EU
fun
ds i
s co
ncer
ned,
we
reco
mm
end
that
Mem
ber
Stat
es a
lso
revi
se t
he s
pher
e of
low
-val
ue
cont
ract
s th
at f
all
shor
t of
lim
its p
rom
ptin
g th
e ap
plic
atio
n of
leg
isla
tion
of g
ener
al a
pplic
atio
n to
the
ir aw
ard.
In
parti
cula
r, tra
nspa
renc
y, e
qual
acc
ess
and
non-
disc
rimin
atio
n in
the
aw
ard
of s
uch
low
-val
ue p
ublic
con
tract
s sh
ould
be
refle
cted
in
the
mat
eria
l req
uire
men
ts.
Ope
ratio
nal P
rogr
amm
e Ed
ucat
ion
for C
ompe
titiv
enes
s: N
o.
Q 5
.1.
Yes
;
Cer
tifyi
ng a
utho
rity:
Yes
. In
2015
, the
Cze
ch R
epub
lic’s
cer
tifyi
ng a
utho
rity
for o
pera
tiona
l pro
gram
mes
from
the
2007
-201
3 pr
ogra
mm
ing
perio
d co
-fin
ance
d by
Stru
ctur
al F
unds
, the
Coh
esio
n Fu
nd a
nd th
e Eu
rope
an F
ishe
ries
Fund
enh
ance
d its
pro
cedu
res
and
expa
nded
them
to
incl
ude
a re
view
of s
elec
ted
expe
nditu
re a
nd u
nder
lyin
g do
cum
ents
(on
the
basi
s of s
ampl
ing)
.
137
The
certi
fyin
g au
thor
ity m
odifi
ed it
s pro
cedu
res f
or re
gula
r on-
the-
spot
che
cks a
t ind
ivid
ual m
anag
ing
auth
oriti
es a
nd in
term
edia
te
bodi
es s
o th
at e
ach
on-th
e-sp
ot c
heck
by
the
certi
fyin
g au
thor
ity m
anda
toril
y in
clud
es a
n ex
amin
atio
n of
a r
ando
m s
ampl
e of
be
nefic
iarie
s’ p
aym
ent a
pplic
atio
ns a
lread
y ch
ecke
d an
d ap
prov
ed b
y th
e m
anag
ing
auth
ority
or i
nter
med
iate
bod
y. T
his
mea
sure
fu
rther
stre
ngth
ens
the
revi
ew o
f the
qua
lity
of c
heck
s ca
rrie
d ou
t by
a m
anag
ing
auth
ority
bey
ond
the
scop
e of
the
adm
inis
trativ
e ex
amin
atio
n of
man
agem
ent c
heck
s con
duct
ed a
s par
t of e
ach
certi
ficat
ion
of e
xpen
ditu
re.
Nat
iona
l Coo
rdin
atin
g B
ody:
Har
ness
ing
expe
rienc
e fr
om p
revi
ous
prog
ram
min
g pe
riods
, th
e M
inis
try o
f R
egio
nal
Dev
elop
men
t (th
e na
tiona
l co
ordi
natin
g bo
dy)
has
long
eng
aged
in a
ctiv
ities
gea
red
tow
ards
sim
plifi
catio
n. I
n th
e 20
14-2
020
prog
ram
min
g pe
riod,
ther
e is
a p
artic
ular
em
phas
is o
n sc
alin
g do
wn
the
adm
inis
trativ
e bu
rden
face
d by
app
lican
ts a
nd b
enef
icia
ries o
f res
ourc
es fr
om E
SI fu
nds.
One
of t
he
cond
uits
of
this
act
ivity
is
the
conc
ept
of a
uni
form
met
hodo
logi
cal
envi
ronm
ent,
inte
nded
to
achi
eve
– by
sta
ndar
disi
ng t
he
proc
edur
es a
nd r
ules
tha
t it
prod
uces
– e
ffic
ienc
y an
d ec
onom
y in
the
han
dlin
g of
fin
anci
al r
esou
rces
fro
m E
U f
unds
, th
e tra
nspa
renc
y of
pro
cess
es a
nd th
e lu
cidi
ty o
f rul
es o
n th
e gr
antin
g of
aid
, all
with
a lo
w le
vel o
f adm
inis
tratio
n fo
r ent
ities
with
in
the
impl
emen
tatio
n st
ruct
ure,
esp
ecia
lly a
pplic
ants
and
ben
efic
iarie
s of
aid
. Mea
sure
s to
sca
le d
own
the
adm
inis
trativ
e bu
rden
pl
aced
on
bene
ficia
ries
are
larg
ely
base
d on
the
com
pute
risat
ion
of p
roce
sses
and
pro
cedu
res.
Supp
ort i
nstru
men
ts, i
n th
e fo
rm o
f in
form
atio
n sy
stem
s, w
ill b
e em
ploy
ed fo
r thi
s pu
rpos
e. T
he e
mph
asis
will
be
on fu
ll, fu
nctio
ning
, sim
ple
and
relia
ble
elec
troni
c co
mm
unic
atio
ns.
In t
he c
onfig
urat
ion
of p
roce
sses
in
the
Cze
ch R
epub
lic,
ther
e ar
e pl
ans
for
full
com
pute
risat
ion
(ele
ctro
nic
sign
atur
es, d
ata
boxe
s) a
nd, i
n th
is re
spec
t, fo
r the
use
of a
mon
itorin
g sy
stem
in a
dmin
istra
tive
proc
esse
s th
roug
hout
the
proj
ect
(and
pro
gram
me)
cyc
le.
Inte
rlink
ing
the
avai
labl
e re
gist
ers
will
sub
stan
tially
red
uce
the
adm
inis
trativ
e bu
rden
fac
ed b
y be
nefic
iarie
s/m
anag
ing
auth
oriti
es.
In 2
012,
the
‘Act
ion
Plan
to Im
prov
e th
e M
anag
emen
t and
Con
trol S
yste
m u
nder
the
Stru
ctur
al F
unds
and
Coh
esio
n Fu
nd in
the
Cze
ch R
epub
lic’
was
ado
pted
, and
it c
ontin
ues
to b
e ap
plie
d to
this
day
. Thi
s pl
an in
clud
es m
easu
res
focu
sing
prim
arily
on
the
perf
orm
ance
of
audi
t w
ork,
man
agem
ent
chec
ks a
nd t
he h
andl
ing
of i
rreg
ular
ities
. N
umer
ous
mea
sure
s ha
ve b
een
adop
ted
in
purs
uit o
f im
prov
emen
ts to
the
man
agem
ent a
nd c
ontro
l sys
tem
. The
follo
win
g ar
e ex
ampl
es:
• Th
e ‘M
etho
dolo
gica
l G
uide
line
for
the
Perfo
rman
ce o
f C
heck
s un
der
the
Res
pons
ibili
ty o
f M
anag
ing
Aut
horit
ies
in t
he
Impl
emen
tatio
n of
the
Eur
opea
n St
ruct
ural
and
Inv
estm
ent
Fund
s fo
r th
e 20
14-2
020
Perio
d’,
coor
dina
ted
by t
he M
inis
try o
f Fi
nanc
e, h
as b
een
prep
ared
. It
cont
ains
gro
und
rule
s on
the
con
figur
atio
n of
a m
anag
ing
auth
ority
’s m
anag
emen
t an
d co
ntro
l sy
stem
, and
on
the
perf
orm
ance
of c
heck
s car
ried
out b
y a
man
agin
g au
thor
ity a
t an
inte
rmed
iate
bod
y an
d be
nefic
iary
in th
e 20
14-
2020
pro
gram
min
g pe
riod.
In
orde
r to
saf
egua
rd t
he f
inan
cial
int
eres
ts o
f th
e EU
and
the
Cze
ch R
epub
lic, t
he m
etho
dolo
gica
l gu
idel
ine
also
pay
s atte
ntio
n to
the
prev
entio
n an
d id
entif
icat
ion
of ir
regu
larit
ies.
138
• Am
endm
ents
to A
ct N
o 21
8/20
00 o
n bu
dget
ary
rule
s and
Act
No
250/
2000
on
the
budg
etar
y ru
les o
f ter
ritor
ial b
udge
ts.
• Th
e A
ct o
n th
e in
tegr
ated
fra
mew
ork
of t
he i
nter
nal
man
agem
ent
and
cont
rol
syst
em i
n pu
blic
adm
inis
tratio
n an
d am
endi
ng
certa
in re
late
d la
ws (
the
Inte
rnal
Man
agem
ent a
nd C
ontro
l Act
).
• Ins
pect
ions
by
vario
us d
iffer
ent i
nspe
ctio
n bo
dies
(Cze
ch a
nd E
urop
ean)
use
d to
take
pla
ce w
ithou
t any
cen
tral c
oord
inat
ion.
The
C
zech
Rep
ublic
has
cre
ated
an
Insp
ectio
n Pl
anni
ng In
form
atio
n Sy
stem
in o
rder
to c
entra
lise
the
coor
dina
tion
of in
spec
tion
bodi
es.
• The
pre
para
tion
of u
nifo
rm c
heck
lists
link
ed to
new
pub
lic p
rocu
rem
ent d
irect
ives
.
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n:
Yes
, mea
sure
s had
bee
n ta
ken
befo
re th
e EC
A a
udit.
1. T
he c
heck
lists
use
d to
car
ry o
ut a
dmin
istra
tive
chec
ks a
nd o
n-th
e-sp
ot c
heck
s of
pro
ject
s un
der
the
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n th
at a
re c
o-fin
ance
d by
the
ERD
F ha
ve b
een
upda
ted.
In o
ne o
f its
aud
its, t
he S
upre
me
Aud
it O
ffic
e ev
alua
ted
the
effe
ctiv
enes
s of
the
syst
em f
or c
heck
s on
pub
lic c
ontra
cts,
esta
blis
hed
by th
e M
A o
f th
e O
pera
tiona
l Pr
ogra
mm
e R
esea
rch
and
Dev
elop
men
t for
Inno
vatio
n, in
a p
ositi
ve li
ght.
Che
cklis
ts a
re u
sed
in su
ch c
heck
s.
2. T
here
is a
gre
at e
mph
asis
on
the
prof
essi
onal
qua
lific
atio
ns o
f la
wye
rs c
heck
ing
the
proc
edur
es f
ollo
wed
by
gran
tees
in th
e co
urse
of p
ublic
pro
cure
men
t. Th
e qu
ality
of s
uch
chec
ks a
nd th
e ab
ility
to fo
rmul
ate
insp
ectio
n fin
ding
s co
rrec
tly a
re c
onfir
med
by
the
fac
t th
at,
whe
n co
mpl
aint
s ar
e lo
dged
with
the
Off
ice
for
the
Prot
ectio
n of
Com
petit
ion
seek
ing
the
initi
atio
n of
ad
min
istra
tive
proc
eedi
ngs
ex o
ffic
io, i
f the
com
plai
nt is
bas
ed o
n th
e fin
ding
s of
che
cks
carr
ied
out b
y su
ch la
wye
rs (e
mpl
oyee
s of
the
MA
of
the
Ope
ratio
nal P
rogr
amm
e R
esea
rch
and
Dev
elop
men
t for
Inn
ovat
ion)
, adm
inis
trativ
e pr
ocee
ding
s ar
e fr
eque
ntly
in
itiat
ed, a
nd th
e pr
opor
tion
of u
nsuc
cess
ful c
ompl
aint
s has
con
tract
ed.
3. T
he s
yste
m fo
r the
pro
duct
ion
of p
lans
of o
n-th
e-sp
ot c
heck
s ha
s be
en im
prov
ed. U
nder
lyin
g pl
anni
ng d
ocum
enta
tion
draw
s on
th
e kn
owle
dge
of v
ario
us u
nits
at t
wo
diff
eren
t dep
artm
ents
. Com
pare
d to
the
prev
ious
situ
atio
n, th
is p
rovi
des
a be
tter g
uara
ntee
th
at o
n-th
e-sp
ot c
heck
s will
gen
uine
ly fo
cus o
n pr
oble
mat
ic p
roje
cts.
MA
of t
he O
pera
tiona
l Pro
gram
me
Prag
ue –
Com
petit
iven
ess
Che
cklis
ts (
for
chec
ks o
n m
onito
ring
repo
rts,
paym
ent
appl
icat
ions
and
ten
derin
g pr
oced
ure/
tend
er d
ocum
enta
tion)
hav
e be
en
revi
sed
cont
inuo
usly
(no
t ju
st p
rior
to c
ertif
icat
ion)
, esp
ecia
lly i
n co
nnec
tion
with
the
pro
visi
ons
of a
men
dmen
ts t
o th
e Pu
blic
Pr
ocur
emen
t Act
, bud
geta
ry ru
les a
nd o
ther
law
s, or
on
the
basi
s of m
odifi
catio
ns to
the
met
hodo
logi
es o
f the
Min
istry
of R
egio
nal
139
Dev
elop
men
t (th
e na
tiona
l co
ordi
natin
g bo
dy),
e.g.
the
Bin
ding
Pro
cedu
res
for
the
Aw
ard
of C
ontra
cts
Co-
finan
ced
by E
U
Res
ourc
es b
eyon
d th
e Sc
ope
of th
e Pu
blic
Pro
cure
men
t Act
.
Mod
ifica
tions
, pro
visi
ons a
nd u
pdat
es o
f wor
king
pro
cedu
res (
chec
klis
ts) h
ave
also
bee
n ca
rrie
d ou
t in
resp
onse
to th
e co
nclu
sion
s an
d re
com
men
datio
ns o
f the
Con
trol,
Aud
iting
and
Irre
gula
ritie
s W
orki
ng P
arty
and
in c
onne
ctio
n w
ith a
ctio
n pl
ans
(esp
ecia
lly in
an
d af
ter 2
012)
.
In a
dditi
on, t
he M
A o
f the
Ope
ratio
nal P
rogr
amm
e Pr
ague
– C
ompe
titiv
enes
s, on
the
basi
s of
its
own
findi
ngs
or a
fter r
ecei
ving
no
tific
atio
n of
a s
uspe
cted
irre
gula
rity
(fro
m th
e de
lega
ted
audi
t bod
y, a
udit
auth
ority
, pay
men
t and
cer
tifyi
ng a
utho
rity
or o
ther
in
spec
tion
entit
ies,
or fr
om ‘e
xter
nal’
sour
ces)
, has
exa
min
ed th
e co
nten
t of t
he P
roje
ct G
uide
(for
tran
spar
ency
, com
preh
ensi
bilit
y,
spec
ifici
ty,
com
preh
ensi
vene
ss,
etc.
) an
d W
orki
ng P
roce
dure
s (to
det
erm
ine
whe
ther
the
che
ck q
uest
ions
are
suf
ficie
nt a
nd
spec
ific,
whe
ther
it
is p
ossi
ble
to i
dent
ify a
giv
en t
ype
of e
rror
in
chec
ks o
n m
onito
ring
repo
rts,
paym
ent
appl
icat
ions
and
te
nder
ing
proc
edur
e/te
nder
doc
umen
tatio
n), i
.e. p
rior t
o re
imbu
rsem
ent.
Furth
erm
ore,
in m
eetin
gs o
f the
Uni
t of t
he O
pera
tiona
l Pro
gram
me
Prag
ue –
Com
petit
iven
ess
and
cons
ulta
tions
on
irreg
ular
ities
, in
form
atio
n ha
s bee
n co
mm
unic
ated
bet
wee
n fin
anci
al m
anag
ers c
once
rnin
g fin
ding
s (ty
pes o
f err
ors)
in su
ch a
way
that
they
hav
e be
en a
void
ed. A
id a
pplic
ants
/aid
ben
efic
iarie
s ha
ve b
een
aler
ted
to a
nd a
cqua
inte
d w
ith e
rror
s as
soci
ated
with
non
-com
plia
nce
with
rule
s and
con
ditio
ns u
nder
the
Ope
ratio
nal P
rogr
amm
e Pr
ague
– C
ompe
titiv
enes
s at s
emin
ars a
nd b
y w
ay o
f upd
ates
that
hav
e be
en e
mai
led
to th
em.
The
MA
of t
he O
pera
tiona
l Pro
gram
me
Prag
ue –
Com
petit
iven
ess
has
carr
ied
out p
reve
ntiv
e m
easu
res
on a
n on
goin
g ba
sis
and,
fo
r eve
ry ty
pe o
f fin
ding
(err
or) i
dent
ified
, it h
as ta
ken
corr
ectiv
e ac
tion.
Ope
ratio
nal P
rogr
amm
e Ed
ucat
ion
for C
ompe
titiv
enes
s:
The
chec
klis
ts u
sed
to c
arry
out
adm
inis
trativ
e ch
ecks
and
on-
the-
spot
che
cks
of p
roje
cts
unde
r th
e O
pera
tiona
l Pr
ogra
mm
e Ed
ucat
ion
for C
ompe
titiv
enes
s hav
e be
en u
pdat
ed.
With
in th
e fr
amew
ork
of a
udits
of o
pera
tions
car
ried
out b
y th
e M
inis
try o
f Fin
ance
(aud
it au
thor
ity) s
ince
201
3, th
ere
has
been
a
stea
dfas
t ris
e in
the
num
ber o
f aud
ited
proj
ects
whe
re n
o fin
ding
s w
ith a
fina
ncia
l im
pact
hav
e be
en m
ade
(201
3: 3
4.25
%; 2
014:
50
.00
%; 2
015:
51.
28 %
). Li
kew
ise,
sin
ce 2
013,
ther
e ha
s be
en a
dro
p in
the
num
ber o
f fin
ding
s m
ade
in a
udits
of o
pera
tions
. In
2013
, the
re w
ere
3.45
find
ings
per
pro
ject
aud
ited;
in 2
015,
ther
e w
ere
1.49
find
ings
per
pro
ject
aud
ited.
Dep
artm
ent 4
7 –
Prep
arat
ion
of n
ew le
gisl
atio
n –
Act
on
the
Man
agem
ent a
nd C
ontro
l of P
ublic
Fin
ance
s:
140
The
prop
osed
leg
isla
tion
targ
ets
the
sim
plifi
catio
n, u
nific
atio
n an
d de
velo
pmen
t of
cur
rent
leg
isla
tion
on t
he s
yste
m f
or t
he
man
agem
ent a
nd c
ontro
l of
publ
ic f
inan
ces,
the
cutti
ng o
f re
d ta
pe, a
nd th
e co
ordi
natio
n of
the
vario
us s
yste
ms
of n
atio
nal a
nd
fore
ign
publ
ic r
esou
rces
, ba
sed
on t
he ‘
sing
le a
udit’
prin
cipl
e. T
he b
ill a
lso
defin
es t
he r
espo
nsib
ility
of
spec
ific
bodi
es a
nd
pers
ons
for
the
intro
duct
ion,
mai
nten
ance
and
ref
inem
ent o
f co
ntro
l mec
hani
sms.
Spec
ifica
lly, t
his
is r
efle
cted
in th
e fo
llow
ing
area
s:
1. T
he a
pplic
atio
n of
3E
prin
cipl
es –
atta
inm
ent
of t
he o
ptim
al u
se o
f pu
blic
exp
endi
ture
whi
le c
ompl
ying
with
app
licab
le
legi
slat
ion.
2. S
ingl
e au
dit –
res
trict
ions
on
dupl
icat
e ch
ecks
and
the
adm
inis
trativ
e bu
rden
on
the
insp
ecte
d en
tity
and
the
insp
ectin
g en
tity,
th
ereb
y el
imin
atin
g in
cons
iste
ncy
betw
een
the
deci
sion
s of t
he g
rant
or a
nd th
e bo
dies
of f
inan
cial
adm
inis
tratio
n.
The
bill
also
inco
rpor
ates
the
follo
win
g re
com
men
datio
ns b
y th
e EC
A a
nd th
e Su
prem
e A
udit
Off
ice:
• im
prov
e co
ntro
l sys
tem
s;
• fo
cus
chec
ks o
n ve
rifyi
ng b
enef
its a
nd n
eces
sity
, an
d on
com
plia
nce
with
the
prin
cipl
es o
f ec
onom
y, e
ffic
ienc
y an
d ef
fect
iven
ess;
• do
not c
once
ntra
te so
lely
on
form
al e
rror
s, w
hich
bas
eles
sly
redu
ce a
pplic
ants
’ gra
nts;
• est
ablis
h be
tter-
qual
ity m
onito
ring
syst
ems w
ith a
stre
ss o
n de
liver
ing
resu
lts.
3. H
andl
ing
of fu
ndam
enta
l pro
blem
s ste
mm
ing
from
the
prac
tical
app
licat
ion
of th
e Fi
nanc
ial C
ontro
l Act
• the
tran
spos
ition
of D
irect
ive
2011
/85/
EU;
• the
tran
sfer
of r
espo
nsib
ility
for p
roce
edin
gs o
n fu
nd d
educ
tions
in re
spon
se to
bre
ache
s of b
udge
tary
dis
cipl
ine
to th
e gr
anto
rs;
• the
flex
ible
est
ablis
hmen
t of r
oles
in th
e pr
oces
s of e
cono
mic
man
agem
ent c
heck
s;
• the
rein
forc
emen
t and
exp
ansi
on o
f the
role
pla
yed
by in
tern
al a
uditi
ng;
• int
erna
l aud
iting
at s
ubor
dina
te o
rgan
isat
ions
by
thei
r fou
nder
;
141
• the
est
ablis
hmen
t of A
udit
Com
mitt
ees;
• ris
k m
anag
emen
t.
i) D
irect
ben
efits
In c
onne
ctio
n w
ith t
he a
dopt
ion
of t
he B
ill,
the
deci
sion
was
tak
en t
o ex
clud
e bo
dies
of
finan
cial
adm
inis
tratio
n (b
odie
s of
fin
anci
al a
dmin
istra
tion
will
prim
arily
foc
us o
n th
e au
ditin
g an
d m
anag
emen
t of
tax
reve
nues
) an
d to
tran
sfer
res
pons
ibili
ty f
or
proc
eedi
ngs o
n fu
nd d
educ
tions
in re
spon
se to
bre
ache
s of b
udge
tary
dis
cipl
ine
to th
e gr
anto
rs.
ii) In
dire
ct b
enef
its
iii)
The
inco
nsis
tenc
y of
dec
isio
ns b
y gr
anto
rs a
nd b
odie
s of
fin
anci
al a
dmin
istra
tion
resu
lts in
cos
ts to
the
cent
ral g
over
nmen
t bu
dget
or t
he b
udge
ts o
f loc
al g
over
nmen
t uni
ts (b
ecau
se th
e Eu
rope
an U
nion
refu
ses
to re
leas
e fu
nds
for r
eim
burs
emen
t). If
the
bill
is a
dopt
ed a
nd t
his
inco
nsis
tenc
y is
elim
inat
ed, t
here
will
arg
uabl
y be
sav
ings
for
the
cen
tral
gove
rnm
ent
budg
et a
nd t
he
budg
ets o
f loc
al g
over
nmen
t uni
ts.
Oth
er b
enef
its: I
n pr
actic
e, th
e in
nova
tion
of th
e pa
rt of
the
syst
em fo
r the
man
agem
ent a
nd c
ontro
l of p
ublic
fina
nces
rela
ting
to
the
orga
nisa
tion
of a
uditi
ng is
exp
ecte
d to
pav
e th
e w
ay fo
r the
eas
ier a
pplic
atio
n of
the
‘sin
gle
audi
t’ pr
inci
ple,
to m
ake
legi
slat
ion
clea
rer a
nd m
ore
trans
pare
nt, a
nd to
spee
d up
and
stre
amlin
e th
e w
hole
pro
cess
of c
ontro
l.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
;
Trai
ning
on
publ
ic a
id –
a p
ublic
con
tract
to s
elec
t an
accr
edite
d co
mpa
ny th
at w
ill d
eliv
er tr
aini
ng u
nder
the
Trai
ning
Sys
tem
for
the
2014
-202
0 Pr
ogra
mm
ing
Perio
d is
at t
he p
repa
rato
ry s
tage
. Pen
ding
the
sele
ctio
n of
a s
uppl
ier i
n te
nder
ing
proc
edur
e, a
d ho
c tra
inin
g, in
clud
ing
even
ts o
n ge
nera
l ex
ante
con
ditio
nalit
ies,
the
proc
edur
e fo
r whi
ch h
as b
een
subm
itted
to s
ectio
n m
anag
emen
t at
the
Min
istry
of
Reg
iona
l D
evel
opm
ent
(the
natio
nal
coor
dina
ting
body
), w
ill b
e he
ld.
Ther
e is
a p
roje
ct e
ncom
pass
ing
a Tr
aini
ng S
yste
m f
or t
he 2
014-
2020
Pro
gram
min
g Pe
riod,
und
er w
hich
it
will
be
poss
ible
to
hold
the
afo
rem
entio
ned
ad h
oc
train
ing
and
subs
eque
ntly
sel
ect
a su
pplie
r in
ten
derin
g pr
oced
ure.
Acc
ordi
ng t
o O
PTA
inf
orm
atio
n, t
his
proj
ect
shou
ld b
e ap
prov
ed sh
ortly
.
142
- In
early
201
6, th
ere
are
plan
s to
hold
ano
ther
sem
inar
on
publ
ic a
id, f
ocus
ing
in p
art o
n se
rvic
es o
f gen
eral
eco
nom
ic in
tere
st.
- A
wor
king
par
ty h
as b
een
esta
blis
hed
at t
he M
inis
try o
f R
egio
nal
Dev
elop
men
t (th
e na
tiona
l co
ordi
natin
g bo
dy)
to c
over
ar
rang
emen
ts f
or th
e ap
plic
atio
n of
rul
es o
n pu
blic
aid
. Thi
s w
orki
ng p
arty
rem
ains
act
ive.
The
pub
lic a
id w
orki
ng p
arty
, who
se
mem
bers
are
repr
esen
tativ
es o
f the
Off
ice
for t
he P
rote
ctio
n of
Com
petit
ion,
will
con
tinue
to re
spon
d to
pro
blem
s as
soci
ated
with
th
e im
plem
enta
tion
of r
ules
on
publ
ic a
id. A
t pre
sent
, it i
s fo
cusi
ng in
par
ticul
ar o
n co
mpl
ianc
e w
ith th
e in
form
atio
n ob
ligat
ion
rela
ted
to th
e in
trodu
ctio
n of
the
‘Cen
tral I
nfor
mat
ion
Syst
em’ f
rom
1 Ju
ly 2
016.
Q 7
.1.
In th
e 20
14-2
020
prog
ram
min
g pe
riod,
in k
eepi
ng w
ith th
e pr
efer
ence
s of
the
Euro
pean
Com
mis
sion
, the
Cze
ch R
epub
lic w
ill
mak
e br
oad
use
of si
mpl
ified
repo
rting
met
hods
for t
he E
SI fu
nds.
In re
latio
n to
pro
gram
mes
that
will
be
mak
ing
use
of si
mpl
ified
re
porti
ng m
etho
ds i
n th
e ne
w p
rogr
amm
ing
perio
d, t
hese
met
hods
will
con
cent
rate
on
the
conf
igur
atio
n of
fla
t-rat
e fin
anci
ng
(‘in
dire
ct c
osts
’) a
nd a
sta
ndar
d sc
ale
of u
nit c
osts
(‘un
it co
sts’
). Th
e ap
plic
atio
n of
this
met
hod
for s
impl
ifica
tion
in th
e re
porti
ng
of p
roje
ct e
xpen
ditu
re re
spon
ds in
par
ticul
ar to
the
posi
tive
expe
rienc
e ga
ined
in th
e pr
evio
us 2
007-
2013
pro
gram
min
g pe
riod.
Prog
ram
mes
und
er w
hich
sim
plifi
ed re
porti
ng m
etho
ds h
ave
been
/will
be
used
:
Ope
ratio
nal P
rogr
amm
e Em
ploy
men
t, m
anag
ed b
y th
e M
inis
try o
f Lab
our a
nd S
ocia
l Aff
airs
- uni
t cos
ts (E
SF)
- rat
e fo
r ind
irect
cos
ts (E
SF)
Ope
ratio
nal P
rogr
amm
e R
esea
rch,
Dev
elop
men
t and
Edu
catio
n, m
anag
ed b
y th
e M
inis
try o
f Edu
catio
n, Y
outh
and
Spo
rts
- uni
t cos
ts (E
SF)
- rat
e fo
r ind
irect
cos
ts (i
n ES
F pr
ojec
ts, a
nd p
oten
tially
als
o un
der t
he E
RD
F)
Ope
ratio
nal P
rogr
amm
e Pr
ague
– G
row
th P
ole
of th
e C
zech
Rep
ublic
, man
aged
by
Prag
ue C
ity H
all
- uni
t cos
ts (E
SF)
- rat
e fo
r ind
irect
cos
ts (E
SF)
All
sim
plifi
ed r
epor
ting
met
hods
are
des
crib
ed i
n th
e M
etho
dolo
gica
l G
uide
line
for
the
Elig
ibili
ty o
f Ex
pend
iture
and
the
143
Rep
ortin
g Th
ereo
f in
the
201
4-20
20 P
rogr
amm
ing
Perio
d, p
ublis
hed
by t
he M
inis
try o
f R
egio
nal
Dev
elop
men
t (th
e na
tiona
l co
ordi
natin
g bo
dy).
The
Min
istry
of
Reg
iona
l D
evel
opm
ent
(the
natio
nal
coor
dina
ting
body
) al
so c
oope
rate
s w
ith m
anag
ing
auth
oriti
es o
n th
e co
nfig
urat
ion
and
harm
onis
atio
n of
sim
plifi
ed re
porti
ng m
etho
ds a
mon
g th
e va
rious
man
agin
g au
thor
ities
.
Prop
osal
s for
furth
er si
mpl
ifica
tion:
The
appl
icat
ion
of si
mpl
ified
repo
rting
met
hods
to p
ublic
con
tract
s
A p
robl
em c
urre
ntly
fac
ing
all
man
agin
g au
thor
ities
is
that
th
e si
tuat
ion
rega
rdin
g th
e us
e of
sim
plifi
ed r
epor
ting
met
hods
in
proj
ects
ent
ailin
g se
lect
ion
proc
edur
e re
mai
ns u
ncle
ar. N
or h
as th
is s
ituat
ion
been
impr
oved
by
the
Com
mis
sion
’s v
ague
rep
ly,
durin
g a
publ
ic p
rocu
rem
ent s
emin
ar o
n 29
Oct
ober
201
5, to
a q
uest
ion
as to
whe
ther
sim
plifi
ed re
porti
ng m
etho
ds c
ould
als
o be
ap
plie
d to
the
perf
orm
ance
of
publ
ic c
ontra
cts.
The
Com
mis
sion
’s c
urre
nt p
ositi
on is
that
ther
e ar
e ce
rtain
indi
catio
ns w
here
all
actu
al e
xpen
ditu
re w
ithin
the
scop
e of
a p
ublic
con
tract
nee
ds to
be
chec
ked.
Thi
s m
eans
that
all
acco
untin
g do
cum
ents
mus
t be
reco
rded
in d
etai
l and
mai
ntai
ned
in th
e pr
ojec
t, an
d co
nseq
uent
ly p
roje
ct a
dmin
istra
tion
sim
plifi
catio
n pe
ters
out
for b
enef
icia
ries.
In t
his
resp
ect,
the
Com
mis
sion
nee
ds t
o be
scr
upul
ous
in s
tipul
atin
g th
at s
impl
ified
rep
ortin
g m
etho
ds c
an a
lso
be a
pplie
d to
pu
blic
con
tract
s.
Shor
teni
ng o
f the
dur
atio
n of
the
Com
mis
sion
’s a
ppro
val p
roce
dure
s
As
expl
aine
d ab
ove,
in
the
wak
e of
inf
orm
al d
ialo
gue,
whe
re t
he p
ropo
sal
of u
nit
cost
s w
as i
nfor
mal
ly a
ppro
ved
by t
he
Com
mis
sion
, it w
ill s
till t
ake
anot
her f
our m
onth
s fo
r the
cor
resp
ondi
ng d
eleg
atin
g ac
t to
be p
ublis
hed.
As
this
is a
maj
or p
robl
em
for m
anag
ing
auth
oriti
es, i
t is e
ssen
tial f
or th
e C
omm
issi
on to
shor
ten
the
dura
tion
of a
ppro
val p
roce
dure
s.
D
EN
MA
RK
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
144
CF:
0; N
ot a
pplic
able
Q 1
.2.
EAFR
D (i
mpa
ct in
dica
tors
dra
wn
up fo
r par
ticip
atin
g co
mpa
nies
): N
umbe
r of n
ew in
nova
tive
com
pani
es, N
umbe
r of n
ew g
row
th
com
pani
es, A
nnua
l fal
l in
parti
cipa
ting
com
pani
es’ e
nerg
y an
d m
ater
ial c
onsu
mpt
ion
ESF
(res
ult
indi
cato
rs f
or p
artic
ipat
ing
indi
vidu
als/
com
pani
es):
Num
ber
of s
urvi
ving
par
ticip
ant
com
pani
es,
Num
ber
of
parti
cipa
nts
who
bec
ome
self-
empl
oyed
, N
umbe
r of
job
s cr
eate
d in
par
ticip
atin
g co
mpa
nies
, N
umbe
r of
par
ticip
ants
in
empl
oym
ent,
incl
. sel
f em
ploy
ed, N
umbe
r of p
artic
ipan
ts w
ho re
ceiv
e fo
rmal
trai
ning
EAFR
D: T
he fo
llow
ing
impa
ct a
nd o
utpu
t ind
icat
ors
have
bee
n su
bmitt
ed in
rela
tion
to th
e fo
rthco
min
g pr
ogra
mm
e am
endm
ent
and
are
to b
e ap
prov
ed b
y th
e Eu
rope
an C
omm
issi
on in
that
con
nect
ion.
The
y ar
e th
eref
ore
subj
ect t
o th
e C
omm
issi
on’s
app
rova
l.
EMFF
, Res
ult i
ndic
ator
s:
EU p
riorit
y 1,
Spe
cific
obj
ectiv
e 1:
1.
Info
rmat
ion
abou
t an
d to
enc
oura
ge t
he r
educ
tion
of u
nwan
ted
catc
hes
and
land
ing
oblig
atio
ns, m
easu
red
in n
umbe
r of a
naly
ses a
nd p
ilot p
roje
cts,
Spec
ific
obje
ctiv
e 2:
2. E
xten
t of g
ood
ecol
ogic
al c
ondi
tion
achi
eved
, mea
sure
d in
km
of w
ater
cour
ses r
esto
red
to g
ood
ecol
ogic
al
cond
ition
; 3. M
ore
know
ledg
e of
fish
ing’
s im
pact
on
and
inte
ract
ion
with
the
mar
ine
ecos
yste
m, m
easu
red
in n
umbe
r of a
naly
ses
and
pilo
t pro
ject
s
EU p
riorit
y 2,
Spe
cific
obj
ectiv
e 2:
Cha
nge
in th
e am
ount
of o
rgan
ic a
quac
ultu
re p
rodu
ctio
n, m
easu
red
in to
ns
EU p
riorit
y 5,
Spe
cific
obj
ectiv
e 1:
Cha
nge
in th
e am
ount
of A
SC-c
ertif
ied
aqua
cultu
re p
rodu
ctio
n, m
easu
red
in to
ns
Spec
ific
obje
ctiv
e 2:
Em
ploy
men
t mai
ntai
ned,
mea
sure
d in
FTE
Q 1
.3.
Yes
;
The
Dan
ish
Bus
ines
s A
utho
rity
syst
emat
ical
ly c
olle
cts
data
on
outp
ut a
nd r
esul
ts/im
pact
fro
m a
ll EA
FRD
and
ESF
pro
ject
s, m
easu
red
usin
g co
mm
on in
dica
tors
and
pro
gram
me-
spec
ific
indi
cato
rs. E
xter
nal e
valu
atio
ns a
re c
arrie
d ou
t for
all
rela
tivel
y la
rge
proj
ects
(th
ose
that
rec
eive
DK
K 2
mill
ion
or m
ore
in E
U a
id).
How
ever
, th
ere
are
expe
cted
to
be r
elat
ivel
y fe
w c
ompl
eted
pr
ojec
ts to
mea
sure
and
eva
luat
e in
201
7.
145
EAFR
D a
nd E
MFF
: Den
mar
k ex
pect
s to
be a
ble
to p
rovi
de re
leva
nt d
ata
in a
ccor
danc
e w
ith th
e re
quire
men
ts o
f the
Reg
ulat
ion.
Q 2
.2.
No;
The
Aut
horit
y ha
s the
dat
a re
quire
d to
ans
wer
the
com
puls
ory
ques
tions
in E
GES
IF-1
5-00
15. T
he C
omm
issi
on h
as n
ot re
ques
ted
furth
er in
form
atio
n no
r oth
erw
ise
indi
cate
d th
at D
enm
ark’
s ans
wer
s wer
e un
satis
fact
ory.
Q 4
.1.
No.
Den
mar
k fo
llow
s the
Com
mis
sion
’s g
uide
lines
for f
inan
cial
cor
rect
ions
.
Q 5
.1.
Yes
;
The
Dan
ish
Bus
ines
s A
utho
rity,
whi
ch is
the
man
agin
g au
thor
ity fo
r EA
FRD
and
ESF
, has
pro
vide
d tra
inin
g on
pro
cure
men
t law
to
its
own
empl
oyee
s an
d th
ose
of th
e no
tifie
d bo
dies
(gr
owth
for
ums)
. The
man
agin
g au
thor
ity h
as a
lso
rein
forc
ed it
s in
tern
al
expe
rtise
by
furth
er t
rain
ing
som
e st
aff
to b
ecom
e sp
ecia
lists
in
proc
urem
ent
law
. M
oreo
ver,
it is
exp
licitl
y st
ated
in
the
aid
elig
ibili
ty r
ules
and
the
con
tract
s w
ith b
enef
icia
ries
that
the
pro
cure
men
t ru
les
mus
t be
fol
low
ed.
The
chan
ges
have
bee
n im
plem
ente
d fr
om th
e st
art o
f th
e 20
14–2
020
perio
d an
d no
pro
cure
men
t err
ors
have
bee
n id
entif
ied
as y
et in
the
refu
nd c
laim
s fr
om b
enef
icia
ries
that
hav
e be
en e
xam
ined
. It i
s th
eref
ore
not p
ossi
ble
at p
rese
nt to
judg
e w
heth
er th
ese
prev
entiv
e m
easu
res s
top
all p
rocu
rem
ent e
rror
s. A
ll re
fund
cla
ims a
re c
heck
ed b
y th
e m
anag
ing
auth
ority
to e
nsur
e th
ey c
ompl
y w
ith th
e pr
ocur
emen
t rul
es
befo
re p
aym
ent i
s mad
e.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
No;
No
syst
emic
issu
es h
ave
been
iden
tifie
d.
Q 7
.1.
The
Dan
ish
Bus
ines
s A
utho
rity
has
used
a n
umbe
r of t
he s
impl
ified
cos
t opt
ions
in it
s ai
d el
igib
ility
rule
s: c
ontin
uatio
n of
the
flat
rate
that
was
intro
duce
d in
201
1, c
ontin
ued
use
of a
nat
iona
l sta
ndar
d co
st o
ptio
n fo
r par
ticip
ant s
uppo
rt/ho
urly
pay
, and
use
of t
he
146
spec
ial f
lat r
ate
in E
SF A
rticl
e 14
for p
roje
cts
that
do
not r
ecei
ve S
tate
aid
. Fur
ther
mor
e, th
e m
anag
ing
auth
ority
has
mad
e us
e of
th
e po
ssib
ility
of e
mpl
oyin
g fla
t rat
es fr
om o
ther
EU
pro
gram
mes
, sin
ce H
oriz
on 2
020
rate
s ca
n be
use
d fo
r inn
ovat
ion
proj
ects
. Th
e D
anis
h B
usin
ess
Aut
horit
y ha
s th
us m
ade
use
of a
ll th
e re
leva
nt o
ppor
tuni
ties
in th
e re
gula
tions
, with
the
exce
ptio
n of
lum
p su
ms,
for w
hich
ther
e w
as n
ot c
onsi
dere
d to
be
suff
icie
nt d
ata
at p
rese
nt.
E
STO
NIA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
The
ones
agr
eed
in th
e O
pera
tiona
l Pro
gram
mes
.
Q 1
.3.
Yes
Q 2
.2.
Yes
Q 4
.1.
No
Q 5
.1.
Yes
;
In E
ston
ia t
he 1
st l
evel
con
trol
is q
uite
det
aile
d, e
spec
ially
in
the
area
of
publ
ic p
rocu
rem
ent.
In e
ssen
ce e
ach
proc
urem
ent
is ve
rifie
d ag
ains
t al
l of
the
pro
visi
ons
of t
he P
rocu
rem
ent
Act
. T
his
allo
ws
us t
o tra
ck d
own
the
maj
ority
of
proc
urem
ent
irreg
ular
ities
dur
ing
man
agem
ent v
erifi
catio
ns a
nd th
us e
xclu
de th
em fr
om c
ertif
ied
expe
nditu
re. C
onse
quen
tly th
e er
ror r
ate
has
147
been
qui
te lo
w in
rece
nt y
ears
.
Q 6
.1.
Yes
Q 6
.2.
Yes
;
A fe
w y
ears
ago
the
ince
ntiv
e ef
fect
was
not
resp
ecte
d in
seve
ral c
ases
, but
the
prob
lem
has
now
bee
n so
lved
.
Q 6
.3.
Yes
;
Add
ition
al re
-ver
ifica
tions
in th
e ar
ea o
f inc
entiv
e ef
fect
, a fe
w y
ears
ago
.
Q 7
.1.
Will
be
impl
emen
ted,
whe
re p
ossi
ble.
FI
NL
AN
D
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
No;
Not
in u
se.
Q 1
.2.
Add
ition
al p
erfo
rman
ce i
ndic
ator
s ca
n be
fou
nd i
n A
nnex
2 t
o Fi
nlan
d’s
prog
ram
min
g do
cum
ent
on t
he s
truct
ural
fun
d pr
ogra
mm
e, 'S
usta
inab
le G
row
th a
nd W
ork
2014
-202
0'.
Q 1
.3.
Yes
;
As
conc
erns
the
EA
FRD
, w
e ca
n in
dica
te h
ow a
ll m
easu
res
in t
he p
rogr
amm
e ha
ve b
een
laun
ched
. A
s re
gard
s th
e m
easu
res
148
laun
ched
in th
e ye
ars 2
014
and
2015
, we
can
desc
ribe
the
antic
ipat
ed im
pact
s and
whe
ther
the
obje
ctiv
es fo
r tho
se m
easu
res c
an b
e ac
hiev
ed i
n th
e 20
14-2
020
prog
ram
min
g pe
riod.
For
tec
hnic
al r
easo
ns,
the
impl
emen
tatio
n of
sev
eral
mea
sure
s w
as d
elay
ed.
Reg
ardi
ng th
ese,
onl
y co
mm
itmen
t dat
a w
ill b
e av
aila
ble.
Info
rmat
ion
rega
rdin
g th
e ef
fect
iven
ess o
f Stru
ctur
al F
und
prog
ram
me
mea
sure
s.
Q 2
.2.
No;
Fina
ncia
l ins
trum
ents
are
not
in p
lace
in th
e EM
FF. R
epor
ting
conc
erni
ng th
e St
ruct
ural
Fun
d da
ta fo
r the
pro
gram
min
g pe
riod
2014
-202
0 is
cur
rent
ly u
nder
way
.
Q 4
.1.
No
Q 5
.1.
No;
Rep
ly o
f the
Min
istry
of A
gric
ultu
re a
nd F
ores
try: A
s co
ncer
ns th
e ne
w p
rogr
amm
ing
perio
d, a
dmin
istra
tive
chec
ks h
ave
not y
et
begu
n.
Rep
ly o
f th
e M
inis
try o
f Em
ploy
men
t an
d th
e Ec
onom
y: A
dmin
istra
tive
chec
ks a
re c
arrie
d ou
t on
all
paym
ents
bef
ore
expe
nditu
res a
re c
ertif
ied
and
decl
ared
to th
e C
omm
issi
on. T
he e
rror
rate
has
rem
aine
d at
a lo
w le
vel i
n av
aila
ble
mea
sure
s.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
; St
ate
aid
rule
s will
be
take
n in
to a
ccou
nt a
t eac
h st
age
of th
e ve
rific
atio
n pr
oces
s.
Q 7
.1.
The
use
of si
mpl
ified
cos
t opt
ions
(SC
Os)
cou
ld b
e ap
plie
d as
a g
ener
al ru
le fo
r the
fina
ncin
g of
pro
ject
s. Th
e ac
tual
cos
t mod
el
will
be
used
onl
y in
exc
eptio
nal c
ases
, for
exa
mpl
e in
the
case
of t
echn
ical
ass
ista
nce
proj
ects
, pub
lic p
rocu
rem
ent p
roje
cts a
nd
149
inve
stm
ent p
roje
cts t
hat d
o no
t hav
e sa
lary
cos
ts.
FR
AN
CE
Q 1
.1.
FEA
DER
: Oui
FEA
MP:
Oui
FSE:
Oui
FED
ER: O
ui
FC: N
on; N
e s’
appl
ique
pas
Q 1
.2.
Pour
ce
qui c
once
rne
les i
ndic
ateu
rs d
e ré
alis
atio
n :
Cha
que
auto
rité
de g
estio
n a
la r
espo
nsab
ilité
de
son
prog
ram
me.
Dan
s ce
con
text
e, l
orsq
ue d
es i
ndic
ateu
rs d
e ré
alis
atio
n sp
écifi
ques
éta
ient
néc
essa
ires
pour
le c
adre
de
perf
orm
ance
, ces
indi
cate
urs
ont é
té in
tégr
és d
ans
le p
rogr
amm
e pa
r l’a
utor
ité d
e ge
stio
n el
le-m
ême.
Ces
ind
icat
eurs
son
t dè
s lo
rs c
ontra
ctua
lisés
, da
ns l
e ca
dre
du p
lan
d’év
alua
tion,
ave
c la
Com
mis
sion
eu
ropé
enne
et f
eron
t l’o
bjet
des
exa
men
s de
la p
erfo
rman
ce d
e 20
19 e
t de
2025
.
Il n’
est p
as p
révu
de
met
tre e
n pl
ace
des
indi
cate
urs
de p
erfo
rman
ce s
uppl
émen
taire
s ou
com
plém
enta
ires
des
prog
ram
mes
(au
se
ns in
dica
teur
s des
cad
res d
e pe
rfor
man
ce) a
u ni
veau
nat
iona
l.
Pour
ce
qui c
once
rne
les i
ndic
ateu
rs d
e ré
sulta
t :
La d
écis
ion
a ét
é pr
ise
au n
ivea
u na
tiona
l de
ne
pas
inté
grer
d’in
dica
teur
s de
rés
ulta
t da
ns l
es c
adre
s de
per
form
ance
des
pr
ogra
mm
es.
Q 1
.3.
Cet
te p
ossi
bilit
é dé
pend
de
la d
ate
à la
quel
le le
rée
xam
en à
mi-p
arco
urs
du c
adre
fin
anci
er p
luri
annu
el a
ura
lieu
: En
effe
t, le
s au
torit
és d
e ge
stio
n fo
urni
ront
leur
rapp
ort a
nnue
l de
mis
e en
œuv
re (R
AM
O) c
ompl
et e
n ju
in 2
017.
L’E
M d
oit f
ourn
ir un
rapp
ort
d’av
ance
men
t en
août
201
7. Il
sera
pos
sibl
e de
se se
rvir
de c
es in
form
atio
ns si
le c
alen
drie
r le
perm
et. L
es d
onné
es se
lon
le m
odèl
e dé
crit
dans
le
Règ
lem
ent
d'ex
écut
ion
(UE)
n °
101
1/20
14 d
e la
Com
mis
sion
du
22 s
epte
mbr
e 20
14 p
ourr
ont
égal
emen
t êt
re
150
com
mun
iqué
es.
Q 2
.2.
Oui
;
Un
grou
pe d
e tra
vail
dédi
é au
x in
stru
men
ts f
inan
cier
s et
réu
niss
ant
les
auto
rités
de
gest
ion
et l
es a
utor
ités
natio
nale
s co
mpé
tent
es a
été
of
ficie
llem
ent m
is e
n pl
ace
le 1
2 no
vem
bre
2015
. Sa
feui
lle d
e ro
ute
men
tionn
e la
néc
essi
té d
e su
ivre
l’ét
at d
’ava
ncem
ent d
e la
mis
e en
pla
ce
des
inst
rum
ents
à l’
éche
lle n
atio
nale
. Il a
été
éga
lem
ent r
appe
lé la
resp
onsa
bilit
é de
s au
torit
és d
e ge
stio
n de
faire
sui
vre
l’inf
orm
atio
n su
r les
in
stru
men
ts fi
nanc
iers
pou
r fac
ilite
r la
cons
olid
atio
n de
s don
nées
.
Un
tabl
eau
de b
ord
natio
nal v
a ai
nsi ê
tre p
rodu
it, su
r la
base
des
élé
men
ts c
onte
nus d
ans l
a co
mm
unic
atio
n du
gro
upe
de l’
EGES
IF.
Pour
mém
oire
à c
e st
ade,
auc
un i
nstru
men
t n’
a ét
é cr
éé e
t le
sui
vi a
été
réa
lisé
sur
la b
ase
du c
onte
nu p
révi
sion
nel
des
Prog
ram
mes
op
érat
ionn
els.
Q 3
.5.
Les
inst
ruct
ions
et p
rocé
dure
s na
tiona
les
ont é
té fi
nalis
ées
entre
201
2-20
13 (c
f not
e du
12
octo
bre
2012
sur
le c
ontrô
le d
u re
spec
t de
s m
arch
és p
ublic
s no
tam
men
t, no
te d
u 18
déc
embr
e 20
12 r
elat
ive
aux
cont
rôle
s ad
min
istra
tifs
(vis
ite s
ur p
lace
, fia
bilit
é du
de
man
deur
…),
note
du
20 m
ars
2013
app
orta
nt d
es p
réci
sion
s su
r le
car
actè
re r
aiso
nnab
le d
es c
oûts
,not
e du
02
octo
bre
2013
re
lativ
e au
x co
ntrô
les a
dmin
istra
tifs e
t con
trôle
s sur
pla
ce p
our l
es d
épen
ses d
e ré
mun
érat
ion,
not
e du
6 n
ovem
bre
2013
rela
tive
au
renf
orce
men
t du
cont
rôle
inte
rne
au s
ein
des
serv
ices
inst
ruct
eurs
etc
.) L'
appr
opria
tion
de c
es d
iffér
ente
s no
tes
et in
stru
ctio
ns a
du
ensu
ite ê
tre m
ise
en œ
uvre
dan
s le
s pr
océd
ures
de
cont
rôle
s de
s se
rvic
es i
nstru
cteu
rs. P
lusi
eurs
réu
nion
s d'
info
rmat
ion
ont
été
mis
es e
n pl
ace
pour
aid
er le
s ser
vice
s ins
truct
eurs
dan
s l'ap
prop
riatio
n de
ces
diff
éren
tes n
otes
.
L’or
igin
e de
ces
irré
gula
rités
vie
nt, p
our
une
part
non
négl
igea
ble,
du
nive
au d
e co
mpl
exité
lié
dire
ctem
ent a
ux p
rocé
dure
s de
pa
ssat
ion
de m
arch
és p
ublic
s. En
eff
et, i
l ex
iste
un
volu
me
impo
rtant
d’a
ctes
lég
isla
tifs
tant
au
nive
au e
urop
éen
qu’a
u ni
veau
na
tiona
l qui
peu
t con
duire
à u
ne re
lativ
e m
écon
nais
sanc
e de
ceu
x-ci
et q
ui n
éces
site
une
exp
ertis
e et
une
maî
trise
dan
s la
mis
e en
pl
ace
des p
rocé
dure
s de
mar
chés
pub
lics.
Q 3
.6.
L’or
donn
ance
du
23 j
uille
t 20
15 r
elat
ive
aux
mar
chés
pub
lics
trans
pose
, en
dro
it fr
ança
is,
les
deux
dire
ctiv
es e
urop
éenn
es
2014
/24/
UE
et 2
014/
25/U
E du
26
févr
ier
2014
afin
de
rass
embl
er, a
u se
in d
’un
corp
us j
urid
ique
uni
que,
les
règ
les
com
mun
es
appl
icab
les
aux
cont
rats
qua
lifié
s de
«m
arch
és p
ublic
s».
L’or
donn
ance
ent
rera
en
vigu
eur l
orsq
ue le
s dé
cret
s d’
appl
icat
ion
sero
nt
publ
iés
et a
u pl
us ta
rd le
18
avril
201
6. L
e pr
inci
pal o
bjec
tif d
e ce
tte o
rdon
nanc
e es
t de
rass
embl
er, a
u ni
veau
légi
slat
if et
en
un
seul
text
e, le
s règ
les a
pplic
able
s aux
con
trats
con
sidé
rés c
omm
e de
s « m
arch
és p
ublic
s » a
u se
ns d
es d
irect
ives
eur
opée
nnes
.
Par a
illeu
rs, l
e pr
ogra
mm
e na
tiona
l d’a
ssis
tanc
e te
chni
que
2014
-202
0 pr
évoi
t de
finan
cer d
es fo
rmat
ions
des
tinée
s aux
aut
orité
s de
gest
ion,
de
certi
ficat
ion
et d
’aud
it de
s pr
ogra
mm
es s
ur d
iffér
ente
s th
émat
ique
s do
nt le
s m
arch
és p
ublic
s. D
ans
ce c
adre
, un
grou
pe
151
de tr
avai
l au
nive
au n
atio
nal a
été
mis
en
plac
e af
in d
’org
anis
er la
mis
e en
œuv
re d
e ce
s fo
rmat
ions
not
amm
ent d
ans
les
dom
aine
s su
ivan
ts :
- les
règl
es a
pplic
able
s en
mat
ière
de
mar
ché
publ
ics
- les
prin
cipa
les i
rrég
ular
ités c
onst
atée
s et l
es c
orre
ctio
ns fi
nanc
ière
s à a
ppliq
uer
- exe
rcic
es p
ratiq
ues d
e co
ntrô
le d
e m
arch
és p
ublic
s
Les
aut
orité
s fr
ança
ises
sou
haite
nt s
igna
ler l
’eff
ort d
’info
rmat
ion
et d
e di
ffus
ion
fait
au p
rofit
des
aut
orité
s de
ges
tion
en m
atiè
re
de m
arch
és p
ublic
s. D
’une
par
t, le
gui
de é
tabl
i par
la C
omm
issi
on a
été
diff
usé
larg
emen
t aup
rès
des
auto
rités
de
gest
ion.
D’a
utre
pa
rt, u
n si
te in
tern
et d
édié
à la
com
man
de p
ubliq
ue p
iloté
par
la d
irect
ion
des a
ffai
res j
urid
ique
s du
min
istè
re d
es fi
nanc
es a
été
mis
en
pla
ce.
Ce
site
act
ualis
e to
us l
es é
lém
ents
con
cern
ant
les
mar
chés
pub
lics
ains
i qu
e to
utes
les
inf
orm
atio
ns n
éces
saire
s et
ré
pond
ant a
ux a
djud
icat
eurs
. Il f
ait é
gale
men
t réf
éren
ce a
u gu
ide
d’or
ient
atio
n à
dest
inat
ion
des
prat
icie
ns «
com
men
t évi
ter
les
erre
urs l
es p
lus f
réqu
ente
s com
mis
es d
ans l
e ca
dre
de p
roje
ts f
inan
cés
par
les
Fond
s stru
ctur
els
et d
’inve
stis
sem
ent e
urop
éens
»
en d
ate
de n
ovem
bre
2015
. Enf
in, l
a pl
atef
orm
e du
CG
ET p
erm
et a
ux p
ratic
iens
de
se r
enco
ntre
r et
de
soul
ever
des
pro
blèm
es
com
mun
s voi
re d
’éla
bore
r des
maq
uette
s et l
iste
s de
cont
rôle
s pou
r l’a
pplic
atio
n de
s règ
les e
n m
atiè
re d
e m
arch
és p
ublic
s.
Dep
uis
2014
, da
ns l
e co
ntex
te d
e ré
gion
alis
atio
n du
Fea
der,
afin
de
pour
suiv
re l
a dé
mar
che
de s
écur
isat
ion
des
dépe
nses
, de
no
uvel
les
inst
ance
s de
gou
vern
ance
de
la m
ise
en œ
uvre
opé
ratio
nnel
le d
u Fe
ader
ont
été
ins
titué
es e
t po
ursu
iven
t le
s tra
vaux
en
gagé
s pré
céde
mm
ent.
Ain
si, t
rois
Com
ités
opér
atio
nnel
s (C
OM
OP)
ont
été
cré
és a
ssoc
iant
l’Ét
at, l
es ré
gion
s, au
torit
és d
e ge
stio
n et
l’or
gani
sme
paye
ur
afin
d’a
bord
er le
s que
stio
ns d
e m
ise
en œ
uvre
de
la p
rogr
amm
atio
n Fe
ader
dan
s ses
asp
ects
opé
ratio
nnel
s et t
echn
ique
s :
-Le
CO
MO
P ho
rs S
IGC
: ce
com
ité o
péra
tionn
el e
st n
otam
men
t cha
rgé
de s
uivr
e l'é
volu
tion
de l'
inst
rum
enta
tion
des
aide
s ho
rs
SIG
C a
insi
que
des
pro
cédu
res (
man
uels
, for
mul
aire
s, m
odes
opé
rato
ires,
conv
entio
ns d
e pa
iem
ent…
) ;
- Le
CO
MO
P SI
GC
qui
est
cha
rgé
nota
mm
ent d
e su
ivre
l'év
olut
ion
de l'
inst
rum
enta
tion
et d
e la
mis
e en
œuv
re o
péra
tionn
elle
des
m
esur
es S
IGC
du
Fead
er ;
- -
Le C
OM
OP
audi
ts e
t con
trôle
s qu
i est
cha
rgé
nota
mm
ent d
e m
utua
liser
des
rec
omm
anda
tions
des
co
rps
de c
ontrô
le e
t d’
audi
ts,
entre
les
aut
orité
s de
ges
tion,
de
déve
lopp
er e
t m
utua
liser
les
pra
tique
s su
r le
con
trôle
int
erne
, d'
élab
orer
des
con
sign
es r
elat
ives
aux
mod
alité
s d'
appl
icat
ion
des
poin
ts d
e co
ntrô
les
adm
inis
tratif
s et
le
cas
éché
ant
d'ab
orde
r ce
rtain
s asp
ects
en
lien
avec
la c
ampa
gne
de c
ontrô
les s
ur p
lace
.
152
Q 4
.1.
La C
ICC
a é
mis
le 3
mar
s 20
14 u
ne re
com
man
datio
n au
x au
torit
és d
e ge
stio
n et
de
cont
rôle
vis
ant à
act
ualis
er la
list
e de
con
trôle
M
arch
és p
ublic
s con
form
émen
t à la
déc
isio
n de
la C
omm
issi
on e
urop
éenn
e du
19/
12/2
013
– C
(201
3) 9
527
Q 5
.1.
Oui
;
Dès
201
3, le
s au
torit
és n
atio
nale
s on
t mis
en
plac
e un
gro
upe
de tr
avai
l int
erfo
nds
porta
nt s
ur la
règ
lem
enta
tion,
la g
estio
n et
le
cont
rôle
des
fon
ds e
urop
éens
stru
ctur
els
et d
’inve
stis
sem
ent.
Com
posé
d’a
utor
ités
de g
estio
n 07
-13
et 1
4-20
, de
s m
inis
tère
s co
ordi
nate
urs,
et d
es c
orps
de
cont
rôle
, ce
gro
upe
de t
rava
il se
réu
nit
régu
lière
men
t, et
vis
e à
sécu
riser
la
gest
ion
des
fond
s eu
ropé
ens e
n Fr
ance
.
Plus
ieur
s do
cum
ents
de
trava
il on
t été
pro
duits
ou
sont
en
cour
s de
fin
alis
atio
n da
ns le
cad
re d
e ce
gro
upe.
A ti
tre d
’illu
stra
tion,
pe
uven
t être
cité
s : d
es tr
ames
com
mun
es d
es d
ocum
ents
de
gesti
on (d
eman
de d
e su
bven
tion,
rapp
ort d
’inst
ruct
ion,
act
e at
tribu
tif
de l’
aide
, dem
ande
de
paie
men
t…),
un g
uide
rela
tif a
u su
ivi,
à la
ges
tion
et a
u co
ntrô
le d
es F
ESI,
des f
iche
s mét
ier p
our a
ssis
ter l
es
serv
ices
inst
ruct
eurs
et l
es a
utor
ités
de g
estio
n, le
s te
xtes
enc
adra
nt l’
élig
ibili
té d
es d
épen
ses…
L’e
nsem
ble
de c
es tr
avau
x vi
sent
à
appo
rter
des
outil
s d’
aide
à la
mis
e en
œuv
re e
t à la
séc
uris
atio
n de
s fo
nds
en F
ranc
e. I
ls p
ourr
ont ê
tre u
tilem
ent c
ompl
étés
en
fonc
tion
de n
ouve
aux
beso
ins i
dent
ifiés
, ou
de l’
évol
utio
n de
la rè
glem
enta
tion.
En
asso
cian
t le
plus
en
amon
t pos
sibl
e le
s cor
ps d
e co
ntrô
le (
auto
rité
de c
ertif
icat
ion
et d
’aud
it),
l’obj
ectif
est
d’é
tabl
ir un
cad
re c
omm
un d
’exi
genc
es e
t de
vig
ilanc
es p
our
la
prog
ram
mat
ion
à ve
nir.
Par a
illeu
rs, d
es é
tude
s pe
uven
t être
con
duite
s (m
ise
en p
lace
des
coû
ts s
impl
ifiés
…) e
t des
form
atio
ns p
euve
nt ê
tre d
ispe
nsée
s, en
fo
nctio
n de
s bes
oins
exp
rimés
par
les a
utor
ités d
e ge
stio
n (e
x : f
orm
atio
n su
r les
aid
es d
’Eta
t, su
r les
mar
chés
pub
lics…
).
Q6.
1.O
ui
Q 6
.2.
Oui
;
la C
ICC
, aut
orité
d’a
udit
n’a
pas
déte
cté
d’irr
égul
arité
de
natu
re s
ysté
miq
ue. D
eux
cas
de n
on-r
espe
ct d
e ré
gim
es d
’aid
es d
’Eta
t on
t été
con
stat
és :
l’une
, dan
s le
dom
aine
de
l’env
ironn
emen
t (er
reur
dan
s le
cal
cul d
e l’a
ssie
tte d
e l’a
ide)
et l
’aut
re, p
our u
ne a
ide
acco
rdée
dan
s le
cad
re d
’un
cont
rat
de c
rédi
t-bai
l po
ur l
’acq
uisi
tion
de m
achi
nes
(non
rép
ercu
ssio
n de
l’a
ide
perç
ue v
ers
le
baill
eur.
Q 6
.3.
Oui
;
Le 2
6 m
ars
2015
, le
min
istre
de
l’int
érie
ur a
adr
essé
une
let
tre a
ux s
ecré
taire
s gé
néra
ux a
ux a
ffai
res
régi
onal
es (
SGA
R)
et a
u
153
Com
mis
saria
t gé
néra
l à
l’éga
lité
des
terr
itoire
(C
GET
) ra
ppel
ant
nota
mm
ent
les
disp
ositi
ons
de l
a ci
rcul
aire
du
6 m
ai 2
011
conc
erna
nt l
e re
nfor
cem
ent
des
proc
édur
es d
e ge
stio
n et
de
cont
rôle
des
pro
gram
mes
opé
ratio
nnel
s FE
DER
200
7-20
13,
dont
l’a
nnex
e A
con
cern
ait s
péci
fique
men
t la
ques
tion
des a
ides
d’E
tat
S’ag
issa
nt d
e la
pro
gram
mat
ion
2014
-202
0, le
CG
ET s’
est e
ngag
é da
ns l’
acco
rd d
e pa
rtena
riat à
:
- Ela
bore
r une
circ
ulai
re re
lativ
e à
la n
ouve
lle ré
glem
enta
tion
des a
ides
d’E
tat p
our l
a pé
riode
201
4-20
20. C
ette
nou
velle
circ
ulai
re
est
en c
ours
de
réda
ctio
n, e
lle r
appe
llera
la
défin
ition
de
la n
otio
n d’
aide
, pr
ésen
tera
les
nou
veau
x te
xtes
eur
opée
ns e
t le
s pr
inci
pale
s rè
gles
de
com
patib
ilité
des
aid
es d
’Eta
t et e
xpliq
uera
les
diffé
rent
es r
ègle
s pr
océd
ural
es li
ées
à la
rég
lem
enta
tion
des
aide
s d’E
tat.
- M
ettre
en
œuv
re u
n pl
an n
atio
nal
de f
orm
atio
n à
dest
inat
ion
des
auto
rités
de
gest
ion,
de
cont
rôle
et
de c
ertif
icat
ion.
Les
fo
rmat
ions
ont
déb
uté
et 1
00 p
erso
nnes
ont
déj
à ét
é fo
rmée
s. C
es p
erso
nnes
ser
ont e
n m
esur
e de
réal
iser
ens
uite
des
form
atio
ns e
n in
tern
e gr
âce
à un
e di
ffus
ion
grat
uite
et a
cces
sibl
e à
tous
d’u
n ki
t péd
agog
ique
com
pren
ant l
es su
ppor
ts d
e fo
rmat
ion,
une
FA
Q, u
n gl
ossa
ire e
t des
cas
pra
tique
s.
- Cré
er u
n ré
seau
d’e
xper
ts ré
gion
aux
sur l
a ré
glem
enta
tion
des
aide
s d’
Etat
. Ce
grou
pe s
’est
réun
i pou
r la
prem
ière
fois
en
juill
et
2014
, il
regr
oupe
des
rep
rése
ntan
ts d
es m
inis
tère
s, de
s co
nsei
ls r
égio
naux
, des
ass
ocia
tions
de
colle
ctiv
ités
terr
itoria
les
et d
es
préf
ectu
res d
e ré
gion
. Ce
grou
pe d
e tra
vail
perm
et d
e m
ettre
en
œuv
re la
régl
emen
tatio
n 20
14-2
020
au n
ivea
u na
tiona
l (él
abor
atio
n de
rég
imes
d’a
ides
) et
d’o
rgan
iser
des
éch
ange
s de
bon
nes
prat
ique
s (p
rodu
ctio
n de
not
es d
’inte
rpré
tatio
n et
de
guid
es
mét
hodo
logi
ques
).
- C
réer
un
site
uni
que
dédi
é au
x ai
des
d’Et
at s
ur l
e si
te E
urop
e en
Fra
nce
afin
de
satis
faire
aux
nou
velle
s ob
ligat
ions
de
trans
pare
nce
impo
sées
par
la C
omm
issi
on e
urop
éenn
e
Q 7
.1.
Afin
d’a
ider
les
auto
rités
de
gest
ion
dans
la m
ise
en p
lace
des
opt
ions
de
coût
s si
mpl
ifiés
, le
Com
mis
saria
t gén
éral
à l’
égal
ité d
es
terr
itoire
s –(
CG
ET)
a la
ncé
une
étud
e vi
sant
prin
cipa
lem
ent
à of
frir
une
pres
tatio
n d’
appu
i m
étho
dolo
giqu
e au
x au
torit
és d
e ge
stio
n vo
lont
aire
s af
in d
e co
nstru
ire d
es m
étho
dolo
gies
de
coût
s si
mpl
ifiés
(ba
rèm
e st
anda
rd d
e co
ûts
unita
ires,
mon
tant
fo
rfai
taire
dan
s la
limite
de
100
000
euro
s de
cont
ribut
ions
pub
lique
s) u
tilis
able
s dan
s le
cadr
e de
la n
ouve
lle p
rogr
amm
atio
n 20
14-
2020
. Cet
te o
péra
tion
perm
ettra
eff
ectiv
emen
t aux
aut
orité
s de
ges
tion
des
prog
ram
mes
d’u
tilis
er c
oncr
ètem
ent l
a pr
océd
ure
des
coût
s si
mpl
ifiés
dan
s le
cad
re d
e pr
ojet
s co
finan
cés
par l
es fo
nds
euro
péen
s st
ruct
urel
s et
d’in
vest
isse
men
t afin
d’a
llége
r la
char
ge
adm
inis
trativ
e de
s bén
éfic
iaire
s.
Tout
efoi
s, le
s aut
orité
s fra
nçai
ses r
egre
ttent
l’ab
senc
e de
con
firm
atio
n pa
r la
Com
mis
sion
eur
opée
nne
de la
pos
sibi
lité
d’ut
ilise
r les
co
ûts
sim
plifi
és a
vec
la r
égle
men
tatio
n de
s ai
des
d’Et
at. E
n ef
fet,
les
optio
ns d
e co
ûts
sim
plifi
és o
nt p
our
obje
ctif
de s
impl
ifier
154
l’util
isat
ion
des
fond
s eu
ropé
ens,
or le
s rè
gles
d’a
ides
d’E
tat s
ont l
arge
men
t app
liqué
es lo
rs d
e l’o
ctro
i de
fond
s eu
ropé
ens.
Ce
refu
s aur
ait d
es c
onsé
quen
ces n
égat
ives
sur l
es p
ossi
bilit
és d
’util
isat
ion
des o
ptio
ns d
e co
ûts s
impl
ifiés
.
Pour
le
prog
ram
me
natio
nal
FSE
« E
mpl
oi e
t in
clus
ion
en m
étro
pole
» e
t le
pro
gram
me
natio
nal
IEJ
au t
itre
desq
uels
la
Dél
égat
ion
géné
rale
à l’
empl
oi e
t à la
form
atio
n pr
ofes
sion
nelle
(DG
EFP)
est
aut
orité
de
gest
ion,
cel
le-c
i rec
ourt
mas
sive
men
t aux
ta
ux fo
rfai
taire
s qu
i ne
néce
ssite
nt a
ucun
e ju
stifi
catio
n pr
éala
ble
(soi
t qu’
ils a
ient
été
pré
vus
par l
es rè
glem
ents
, soi
t qu’
il s’
agis
se
de ré
utili
ser d
es ta
ux ju
stifi
és s
ur la
pro
gram
mat
ion
préc
éden
te).
Ain
si, 3
taux
forf
aita
ires
sont
dis
poni
bles
dan
s l’o
util
de g
estio
n él
etro
niqu
e «
Ma
dém
arch
e FS
E ».
En o
utre
, apr
ès p
lus
d’un
an
d’éc
hang
es a
vec
la C
omm
issi
on e
urop
éenn
e, la
DG
EFP
a dé
fini u
n ba
rèm
e st
anda
rd d
e co
ût u
nita
ire
pour
un
disp
ositi
f por
té p
ar l’
Etat
et c
ofin
ancé
par
le F
SE «
la G
aran
tie J
eune
s »
et v
alid
é pa
r l’U
E au
titre
de
la p
rocé
dure
d’a
cte
délé
gué
(art.
14§
1 du
règl
emen
t (U
E) n
°130
4/20
13).
G
ER
MA
NY
Q 1
.1.
ELER
: Yes
EMFF
: Yes
ESF:
Yes
EFR
E: Y
es
KF:
Yes
Q 1
.2.
EAFR
D: T
he 2
014-
2020
rura
l dev
elop
men
t pla
n fo
r Sax
ony-
Anh
alt c
onta
ins t
hree
alte
rnat
ive
indi
cato
rs, n
amel
y P2
– n
umbe
r of
proj
ects
, P3
– nu
mbe
r of b
enef
icia
ries (
publ
ic in
stitu
tions
) and
P5
– to
tal a
gric
ultu
re a
nd fo
rest
ry a
rea
adm
inis
tere
d un
der t
he
prom
otio
n sc
hem
e fo
r car
bon
capt
ure
and
stor
age,
exp
ress
ed in
hec
tare
s (E5
). To
mea
sure
the
spec
ific
effe
cts o
f sub
-mea
sure
s with
in
a fe
dera
l sta
te, s
uita
ble
indi
cato
rs a
re u
sed
whe
re n
eces
sary
in th
e re
porti
ng fr
amew
ork.
ER
DF:
Sin
ce th
e Lä
nder
are
resp
onsi
ble
for t
he E
RD
F in
Ger
man
y, a
dditi
onal
and
com
plem
enta
ry p
erfo
rman
ce in
dica
tors
are
de
fined
for e
ach
Ope
ratio
nal P
rogr
amm
e (e
.g. p
rivat
e R
&D
exp
endi
ture
as a
per
cent
age
of G
DP,
the
expo
rts-to
-GD
P ra
tio, g
ross
va
lue
adde
d pe
r em
ploy
ed p
erso
n or
the
num
ber o
f fun
ded
univ
ersi
ties a
nd re
sear
ch e
stab
lishm
ents
). Th
e al
loca
tion
of th
e pe
rfor
man
ce re
serv
e, a
nd h
ence
the
desc
riptio
n of
the
perf
orm
ance
fram
ewor
k, is
als
o ef
fect
ed a
t the
leve
l of t
he O
pera
tiona
l
155
Prog
ram
mes
. The
re is
no
natio
nal p
erfo
rman
ce re
serv
e in
Ger
man
y an
d th
eref
ore
no n
atio
nal p
erfo
rman
ce fr
amew
ork.
Fe
dera
l ESF
Ope
ratio
nal P
rogr
amm
e: S
even
add
ition
al p
rogr
amm
e-sp
ecifi
c ou
tput
indi
cato
rs a
nd 2
8 ad
ditio
nal p
rogr
amm
e-sp
ecifi
c re
sult
indi
cato
rs w
ere
esta
blis
hed
for t
he 2
014-
2020
ESF
pro
gram
min
g pe
riod.
Q 1
.3.
Yes
; EA
FRD
: By
the
mid
-term
revi
ew o
f the
MFF
for 2
014-
2020
, it i
s est
imat
ed th
at su
ffic
ient
info
rmat
ion
will
be
avai
labl
e on
any
pe
rsis
tent
ly h
igh
erro
r rat
es fo
r ind
ivid
ual r
ural
dev
elop
men
t pla
ns. T
he c
onte
nt o
f the
info
rmat
ion
requ
ired
for a
naly
sis b
y th
e C
omm
issi
on w
ill b
e ta
ilore
d to
the
Com
mis
sion
’s sp
ecifi
c st
ipul
atio
ns.
Fede
ral E
SF O
P: M
ater
ial a
nd fi
nanc
ial d
ata
for p
erfo
rman
ce a
naly
sis o
f the
fede
ral O
P ar
e av
aila
ble
from
the
impl
emen
tatio
n re
ports
. N
o;
ERD
F: It
is n
ot y
et p
ossi
ble
to p
rovi
de a
dire
ct a
nsw
er to
this
que
stio
n. A
s thi
ngs s
tand
, the
des
igna
tion
of th
e au
thor
ities
and
of t
he
man
agem
ent a
nd c
ontro
l sys
tem
s sho
uld
be c
ompl
eted
in 2
016.
In v
iew
of t
he re
cast
ing
of th
e sy
stem
s and
the
com
plex
ity o
f the
ru
les (
Reg
ulat
ion,
del
egat
ed a
nd im
plem
entin
g le
gisl
ativ
e ac
ts, g
uide
lines
, etc
.) th
ere
are
likel
y to
be
cons
ider
able
del
ays i
n ca
lls fo
r fu
nds c
ompa
red
with
the
prev
ious
per
iod.
In m
ost o
f the
Län
der,
the
maj
ority
of p
roje
cts w
ere
not l
aunc
hed
until
201
5. A
lthou
gh
proj
ects
can
be
pref
inan
ced
from
nat
iona
l fun
ds o
r adv
ance
s, m
ost o
f the
mul
ti-an
nual
inve
stm
ent p
roje
cts w
ill n
ot h
ave
prod
uced
an
y ta
ngib
le re
sults
yet
.
Q 2
.2.
Yes
;
ERD
F: T
he re
ports
on
the
indi
vidu
al O
pera
tiona
l Pro
gram
mes
for t
he 2
007-
2013
per
iod
are
base
d on
the
tem
plat
e fo
r Fin
anci
al
Engi
neer
ing
Inst
rum
ents
ope
ratio
ns im
plem
ente
d w
ithou
t a h
oldi
ng fu
nd; w
here
fina
ncia
l ins
trum
ents
co-
finan
ced
from
the
ERD
F ar
e is
sued
, the
repo
rts w
ill b
e fo
rwar
ded
to th
e C
omm
issi
on w
ith th
e an
nual
impl
emen
tatio
n re
ports
. At t
he C
omm
issi
on’s
requ
est,
deta
ils o
n fin
anci
al in
stru
men
ts in
the
2014
ann
ual r
epor
ts fo
r som
e Lä
nder
, suc
h as
Mec
klen
burg
-Wes
tern
Pom
eran
ia, w
ere
supp
lem
ente
d w
ith in
form
atio
n on
the
num
ber o
f loa
n ag
reem
ents
con
clud
ed w
ith b
enef
icia
ries.
For t
he n
ew p
rogr
amm
ing
perio
d,
repo
rts w
ill b
e ba
sed
on th
e G
uida
nce
Not
e on
repo
rting
on
finan
cial
inst
rum
ents
. To
this
end
, the
IT a
nd m
onito
ring
syst
ems f
or
finan
cial
inst
rum
ents
will
be
adap
ted
to m
eet t
he n
ew re
quire
men
ts, a
nd th
e qu
ality
of d
ata
will
be
revi
ewed
and
, whe
re n
eces
sary
, im
prov
ed.
Fede
ral E
SF O
P: In
the
annu
al im
plem
enta
tion
repo
rt, re
porti
ng o
n th
e pr
ogra
mm
e co
nten
t is n
ow li
kew
ise
base
d on
the
pres
crib
ed
tem
plat
e (s
ee E
RD
F re
ply
abov
e). R
epor
ting
for t
he 2
014-
2020
per
iod
will
be
in a
ccor
danc
e w
ith Im
plem
entin
g R
egul
atio
n
156
821/
2014
. In
the
futu
re th
e re
leva
nt d
ata
field
s for
repo
rting
will
be
reco
rded
ele
ctro
nica
lly a
nd fo
rm th
e ba
sis o
f the
repo
rts.
No;
EAFR
D: T
here
is n
o ne
ed to
repo
rt on
fina
ncia
l ins
trum
ents
, as n
o fin
anci
al in
stru
men
ts h
ave
been
pro
gram
med
.
Q 3
.3.
No
resp
onse
Q 3
.4.
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
Com
mis
sion
alre
ady
poss
esse
s the
requ
este
d in
form
atio
n on
thes
e qu
estio
ns.
Q 3
.5.
This
was
an
extre
mel
y co
mpl
ex in
divi
dual
cas
e in
one
spec
ific
build
ing
proj
ect.
Q 3
.6.
The
resp
onsi
ble
auth
oriti
es p
oint
out
that
the
Com
mis
sion
alre
ady
poss
esse
s the
requ
este
d in
form
atio
n.
Q 4
.1.
No
Q 5
.1.
Yes
; ER
DF:
Am
ong
the
mai
n m
easu
res f
or th
e av
oida
nce
of e
rror
s rel
atin
g to
pro
cure
men
t are
mor
e sy
stem
atic
on-
the-
spot
insp
ectio
ns
and
dedi
cate
d tra
inin
g co
urse
s for
inte
rmed
iate
bod
ies,
revi
sion
of c
heck
lists
for o
n-th
e-sp
ot in
spec
tions
, inc
reas
es in
man
ning
le
vels
, etc
. Exa
mpl
es in
clud
e ad
aptin
g in
stru
ctio
ns fo
r fun
ding
man
agem
ent a
nd sp
ellin
g th
em o
ut in
gre
ater
det
ail f
or in
term
edia
te
bodi
es, c
ontin
uing
to d
evel
op a
nd su
pple
men
ting
chec
klis
ts fo
r ins
pect
ion
proc
edur
es a
nd in
crea
sing
the
effe
ctiv
enes
s of o
n-th
e-sp
ot
insp
ectio
ns. I
n so
me
Länd
er th
e m
etho
ds fo
r sel
ectin
g pr
ojec
ts to
und
ergo
on-
the-
spot
insp
ectio
ns h
ave
been
alte
red,
so th
at th
e fo
cus i
s now
on
proj
ects
with
the
pote
ntia
l for
pro
cure
men
t-rel
ated
err
ors a
nd o
n la
rge-
scal
e pr
ojec
ts, i
n w
hich
pro
cure
men
ts
exce
edin
g th
e th
resh
old
may
be
requ
ired.
In m
any
Länd
er, c
ompl
ianc
e w
ith p
ublic
pro
cure
men
t rul
es is
ver
ified
bef
ore
fund
s are
pa
id o
ut to
the
rele
vant
ben
efic
iary
. In
som
e ca
ses,
new
com
pute
rised
pro
cedu
res h
ave
been
dev
elop
ed w
hich
requ
ire b
enef
icia
ries t
o tra
nsm
it th
e re
leva
nt c
ore
info
rmat
ion
on th
e co
mpl
eted
pro
cure
men
ts b
efor
e fu
nds a
re p
aid
out.
N
o;
Fede
ral E
SF O
P: T
he fe
dera
l ESF
man
agin
g au
thor
ity p
osse
sses
wha
t are
ess
entia
lly p
rove
n an
d ef
fect
ive
man
agem
ent a
nd c
ontro
l sy
stem
s.
157
This
is b
orne
out
by
the
annu
al c
ontro
l rep
orts
subm
itted
by
the
ESF
audi
t aut
horit
y un
der A
rticl
e 62
(1)(
d)(i)
of R
egul
atio
n (E
C) N
o 10
83/2
006
in re
spec
t of t
he fe
dera
l Eur
opea
n So
cial
Fun
d pr
ogra
mm
es d
urin
g th
e 20
07-2
013
prog
ram
min
g pe
riod.
Whe
re n
eces
sary
, spe
cific
impr
ovem
ents
are
mad
e on
a re
gula
r bas
is to
m
ake
chec
ks m
ore
effe
ctiv
e.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
; ER
DF:
Com
plia
nce
with
the
rule
s on
stat
e ai
d is
com
preh
ensi
vely
aud
ited.
Whe
n fu
ndin
g gu
idel
ines
and
prin
cipl
es a
re d
raw
n up
, the
qu
estio
n w
heth
er a
fund
ing
activ
ity in
volv
es st
ate
aid
is e
xam
ined
by
the
appr
opria
te re
spon
sibl
e La
nd a
utho
rity.
Whe
re st
ate
aid
is
invo
lved
, the
fund
ing
basi
s is s
truct
ured
in su
ch a
way
that
the
rule
s on
stat
e ai
d (th
e de
min
imis
rule
, Gen
eral
Blo
ck E
xem
ptio
n R
egul
atio
n, S
GEI
s, et
c.) a
re o
bser
ved.
If t
he fu
ndin
g is
not
pro
vide
d on
the
basi
s of a
n ai
d sc
hem
e, a
cas
e-by
-cas
e au
dit i
s co
nduc
ted,
and
a d
ecla
ratio
n or
not
ifica
tion
is m
ade
if ne
cess
ary.
D
urin
g th
e ap
plic
atio
n pr
oces
s, co
mpl
ianc
e w
ith th
e le
gal
cond
ition
s gov
erni
ng st
ate
aid,
such
as S
ME
stat
us a
nd d
e m
inim
is fu
ndin
g ra
tes,
is c
heck
ed. I
n th
e fr
amew
ork
of m
anag
emen
t ve
rific
atio
ns (c
heck
s on
draw
dow
ns, o
n-th
e-sp
ot in
spec
tions
, etc
.), c
ompl
ianc
e w
ith fu
ndin
g co
nditi
ons a
nd st
ate-
aid
rule
s is a
lso
revi
ewed
. In
mos
t Län
der t
here
is a
cen
tral o
ffic
e w
here
all
fund
ing
arra
ngem
ents
are
che
cked
aga
inst
the
rule
s gov
erni
ng st
ate
aid.
Th
is o
ffic
e co
oper
ates
clo
sely
with
the
Stat
e A
id C
ontro
l Pol
icy
Div
isio
n of
the
Fede
ral M
inis
try fo
r Eco
nom
ic A
ffai
rs a
nd E
nerg
y at
th
e na
tiona
l le
vel a
nd c
omm
unic
ates
all
aid-
rela
ted
info
rmat
ion,
such
as c
hang
es in
EU
pro
visi
ons o
n st
ate
aid
and
new
EC
J ju
dgm
ents
, to
the
agen
cies
ent
rust
ed w
ith th
e im
plem
enta
tion
of E
RD
F op
erat
ions
. New
fund
ing
guid
elin
es a
re b
eing
dra
wn
up b
y th
e co
mpe
tent
spec
ialis
ed d
ivis
ions
in c
onsu
ltatio
n w
ith th
is o
ffic
e.
For t
he 2
014-
2020
pro
gram
min
g pe
riod,
the
chec
klis
ts fo
r on-
the-
spot
insp
ectio
ns w
ere
adap
ted
– an
d, in
som
e ca
ses,
supp
lem
ente
d –
to a
llow
for v
erifi
catio
n of
com
plia
nce
with
the
rule
s on
stat
e ai
d.
In a
dditi
on, t
here
are
pre
-exi
stin
g cl
ose
and
stru
ctur
ed c
onta
cts b
etw
een
the
audi
t aut
horit
ies o
f the
Län
der,
the
natio
nal c
oord
inat
ing
auth
ority
– th
e Fe
dera
l Min
istry
of F
inan
ce –
and
the
Com
mis
sion
and
als
o am
ong
the
fede
ral c
oord
inat
ion
offic
es th
roug
h w
hich
ex
perie
nce
is sh
ared
and
info
rmat
ion
exch
ange
d. M
oreo
ver,
the
subj
ect o
f sta
te a
id is
add
ress
ed b
y su
prar
egio
nal a
nd
inte
rdep
artm
enta
l wor
king
gro
ups,
the
aim
s bei
ng th
e ea
rly id
entif
icat
ion
of a
reas
in w
hich
stat
e ai
d is
an
issu
e or
is li
able
to p
ose
prob
lem
s, cl
arifi
catio
n an
d do
cum
enta
tion
of m
atte
rs c
once
rnin
g th
e co
mpa
tibili
ty o
f sup
port
mea
sure
s and
stru
ctur
al fu
nds w
ith E
U
aid
legi
slat
ion
and
ensu
ring
that
a d
escr
iptio
n of
the
nece
ssar
y pr
oced
ural
step
s is i
ncor
pora
ted
into
the
crea
tion
of th
e m
anag
emen
t an
d co
ntro
l sys
tem
. Im
porta
nce
also
atta
ches
to c
ontin
uous
exc
hang
es w
ith th
e C
omm
issi
on o
n cu
rren
t dev
elop
men
ts in
this
fiel
d,
such
as n
ew C
omm
issi
on c
heck
lists
on
stat
e ai
d.
Fede
ral E
SF O
P: N
o er
rors
or d
efic
ienc
ies h
ave
been
iden
tifie
d in
the
fede
ral E
SF fr
amew
ork
as re
gard
s com
plia
nce
with
stat
e-ai
d
158
rule
s. Th
e fe
dera
l ESF
man
agin
g au
thor
ity is
resp
onsi
ble
for e
ffec
tive,
eco
nom
ical
and
pro
per a
dmin
istra
tion
and
impl
emen
tatio
n of
th
e fe
dera
l ESF
Ope
ratio
nal P
rogr
amm
e. It
s res
pons
ibili
ty in
clud
es e
nsur
ing
that
the
rule
s on
stat
e ai
d ar
e be
ing
obse
rved
. The
fe
dera
l ESF
man
agin
g au
thor
ity, w
hich
is th
e di
visi
on re
spon
sibl
e fo
r aid
mat
ters
in th
e Fe
dera
l Min
istry
of L
abou
r and
Soc
ial
Aff
airs
, reg
ular
ly ta
kes p
art i
n m
eetin
gs o
f the
join
t fed
eral
-Län
der w
orki
ng g
roup
org
anis
ed b
y th
e le
ad m
inis
try, t
he F
eder
al
Min
istry
for E
cono
mic
Aff
airs
and
Ene
rgy,
to d
iscu
ss c
urre
nt is
sues
rega
rdin
g ai
d le
gisl
atio
n, th
ereb
y he
lpin
g to
ens
ure
prop
er
natio
nwid
e ap
plic
atio
n of
EU
aid
legi
slat
ion
to n
atio
nal a
nd E
U fu
ndin
g m
easu
res.
In th
e fr
amew
ork
of th
e fe
dera
l ESF
pro
gram
me,
gov
ernm
ent m
inis
tries
and
impl
emen
ting
agen
cies
obt
ain
addi
tiona
l inf
orm
atio
n fr
om a
gui
de to
the
rele
vant
cat
egor
ies o
f non
-com
plia
nce
with
aid
rule
s. In
add
ition
, the
IT so
ftwar
e fo
r the
201
4-20
20 E
SF
prog
ram
min
g pe
riod
will
con
tain
man
dato
ry fi
elds
for t
he p
urpo
se o
f rec
ordi
ng re
leva
nt in
form
atio
n, su
ch a
s tha
t rel
atin
g to
co
mpl
ianc
e w
ith E
U st
ate-
aid
rule
s.
Q 7
.1.
ERD
F: In
the
2014
-202
0 pe
riod,
wid
er u
se w
ill b
e m
ade
of si
mpl
ified
cos
t opt
ions
in m
any
Ger
man
ER
DF
prog
ram
mes
in th
ose
Länd
er w
here
app
ropr
iate
fund
ing
guid
elin
es h
ave
been
or a
re b
eing
ado
pted
on
the
basi
s of A
rticl
es 6
7 an
d 68
of R
egul
atio
n (E
U)
No
1303
/201
3. T
hese
lay
dow
n th
e co
nditi
ons f
or th
e us
e of
sim
plifi
ed c
ost o
ptio
ns a
nd re
gula
te th
eir p
ract
ical
exe
rcis
e. T
he E
RD
F m
anag
ing
auth
oriti
es o
f the
Län
der,
toge
ther
with
the
auth
oriti
es re
spon
sibl
e fo
r the
app
licat
ion
of g
ener
al b
udge
tary
law
, exa
min
e ho
w th
e si
mpl
ified
cos
t opt
ions
are
bei
ng a
pplie
d in
the
ERD
F O
Ps a
nd h
ow th
eir u
se c
an b
e fa
cilit
ated
. It s
houl
d be
not
ed, h
owev
er,
that
the
mea
sure
s sup
porte
d by
the
ERD
F ar
e la
rgel
y in
vest
men
t-rel
ated
and
that
ther
e is
con
side
rabl
y le
ss sc
ope
for t
he u
se o
f si
mpl
ified
cos
t opt
ions
in c
onne
ctio
n w
ith su
ch m
easu
res t
han
in th
e ca
se o
f the
larg
ely
labo
ur-in
tens
ive
ESF
mea
sure
s. Fo
r thi
s re
ason
, fla
t rat
es a
nd o
ther
sim
plifi
ed c
ost o
ptio
ns w
ill b
e co
nsid
erab
ly le
ss p
ract
icab
le in
the
ERD
F co
ntex
t in
case
s suc
h as
supp
ort
activ
ities
in w
hich
staf
f cos
ts a
nd in
dire
ct c
osts
are
bei
ng fu
nded
. In
thos
e ca
ses w
here
ben
efic
iarie
s can
dem
onst
rate
a h
ighe
r pe
rcen
tage
of o
verh
eads
, pro
ject
cos
ts w
ill c
ontin
ue to
be
clea
red
on th
e ba
sis o
f evi
denc
e of
exp
endi
ture
. Fe
dera
l ESF
OP:
Use
is b
eing
mad
e of
the
sim
plifi
catio
n op
tions
for w
hich
the
EU R
egul
atio
ns p
rovi
de. I
n th
e pr
ojec
t-fun
ding
pr
ogra
mm
es o
f the
Fed
eral
Min
istry
of L
abou
r and
Soc
ial A
ffai
rs,
whi
ch a
ccou
nt fo
r six
of t
he M
inis
try’s
eig
ht p
rogr
amm
es, f
lat r
ates
are
use
d fo
r cos
t cal
cula
tion.
The
sam
e ap
plie
s to
the
ESF
prog
ram
mes
of t
he F
eder
al M
inis
try o
f Fam
ily A
ffai
rs, S
enio
r Citi
zens
, Wom
en a
nd Y
outh
and
the
Fede
ral M
inis
try fo
r the
En
viro
nmen
t, N
atur
e C
onse
rvat
ion,
Bui
ldin
g an
d N
ucle
ar S
afet
y. T
he u
se o
f fla
t rat
es in
thes
e pr
ogra
mm
es m
eans
that
onl
y st
aff
cost
s and
, w
here
app
ropr
iate
, pro
fess
iona
l fee
s, ar
e ca
lcul
ated
on
the
basi
s of p
roof
of p
aym
ent.
All
othe
r mat
eria
l cos
ts, s
uch
as
rent
s, ad
ditio
nal p
rope
rty e
xpen
ses,
tele
phon
e ch
arge
s, po
stag
e, a
dmin
istra
tive
over
head
s and
trav
el e
xpen
ses,
are
defr
ayed
by
mea
ns
of a
flat
per
cent
age
rate
app
lied
to th
e st
aff c
osts
. The
pro
mot
er is
thus
free
d fr
om th
e ad
min
istra
tive
burd
en o
f pro
vidi
ng e
vide
nce
of
all m
ater
ial a
nd a
dmin
istra
tive
over
head
s. M
oreo
ver,
a w
orks
hop
has b
een
held
for t
he p
urpo
se o
f brie
fing
the
fede
ral m
inis
tries
in
volv
ed in
the
impl
emen
tatio
n of
the
ESF
in th
e pr
ogra
mm
ing
perio
d fr
om 2
014
to 2
020
on th
e en
hanc
ed ru
les r
egar
ding
flat
rate
s.
159
G
RE
EC
E
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
In a
dditi
on to
the
com
mon
indi
cato
rs (c
omm
on in
dica
tors
) of t
his
ques
tion,
the
oper
atio
nal p
rogr
amm
es fo
r the
per
iod
2014
-202
0 (c
o-fin
ance
d by
the
ESF/
ERD
F/C
ohes
ion
fund
/EA
FRD
) al
so u
se a
dditi
onal
pro
gram
me-
spec
ific
resu
lt in
dica
tors
, as
requ
ired
by
Reg
ulat
ion
(EU
) N
o 13
03/2
013.
The
se i
ndic
ator
s ar
e in
clud
ed i
n ea
ch a
ppro
ved
prog
ram
me
docu
men
t, as
inc
lude
d in
the
EU
da
taba
se S
FC 2
014.
Q 1
.3.
Info
rmat
ion
on th
e ac
hiev
emen
t of t
he n
atio
nal t
arge
ts o
f the
‘Eur
ope
2020
’ stra
tegy
will
be
avai
labl
e in
the
ESS
Prog
ress
Rep
ort
in 2
017
(and
in 2
019)
. How
ever
, sin
ce th
e im
plem
enta
tion
of O
Ps w
ill n
ot h
ave
deliv
ered
bef
ore
the
repo
rt is
subm
itted
in 2
017,
no
mat
eria
l dat
a ar
e ex
pect
ed to
be
avai
labl
e fo
r the
mid
-term
revi
ew o
f the
MFF
. In
2019
, as i
n th
e fin
al re
port
on th
e im
plem
enta
tion
of th
e O
Ps a
nd th
e FT
A, w
e w
ill h
ave
mat
eria
l inf
orm
atio
n on
the
cont
ribut
ion
of th
e Pr
ogra
mm
es to
the
impl
emen
tatio
n of
the
Uni
on st
rate
gy fo
r sm
art,
sust
aina
ble
and
incl
usiv
e gr
owth
.
Q 2
.2.
No
resp
onse
Q 3
.5.
No
resp
onse
Q 3
.6.
No
resp
onse
Q 4
.1.
No
160
Q 5
.1.
Yes
;
The
appr
oved
man
agem
ent a
nd c
ontro
l sys
tem
for t
he p
erio
d 20
07-2
013
prov
ides
for t
he a
dmin
istra
tive
verif
icat
ion
of e
xpen
ditu
re
befo
re th
eir d
ecla
ratio
n to
the
EU a
nd th
e on
-the-
spot
man
agem
ent v
erifi
catio
ns a
fter t
he d
ecla
ratio
n of
rela
ted
expe
nditu
re to
the
EU. T
his
prac
tice
was
fol
low
ed i
n or
der
to a
llow
for
the
com
plia
nce
of t
he m
anag
emen
t an
d co
ntro
l sy
stem
with
the
rel
evan
t C
omm
issi
on g
uida
nce
and
the
impl
emen
tatio
n of
a re
liabl
e an
d ob
ject
ive
sam
plin
g m
etho
d fo
r the
sel
ectio
n of
ope
ratio
ns/p
roje
cts
for
on-th
e-sp
ot v
erifi
catio
n by
the
man
agin
g bo
dies
. It
is f
urth
er n
oted
tha
t as
reg
ards
the
leg
ality
of
the
notic
e fo
r/aw
ard
of/a
men
dmen
t to
publ
ic p
rocu
rem
ent,
the
Gre
ek s
yste
m p
rovi
des
for e
x an
te c
ontro
l (pr
ior t
o th
e de
clar
atio
n of
exp
endi
ture
by
the
bene
ficia
ry) b
y th
e m
anag
ing
bodi
es.
Giv
en th
e m
ulti-
annu
al c
hara
cter
of t
he O
Ps, t
his
prac
tice
did
not r
estri
ct th
e po
ssib
ility
of
ex-p
ost c
orre
ctio
ns to
exp
endi
ture
dec
lare
d to
the
EU b
y th
e m
anag
ing
bodi
es th
emse
lves
and
/or t
he A
udit
Aut
horit
y; h
owev
er, i
t is
als
o tru
e th
at i
t le
aves
roo
m f
or d
ecla
ring
expe
nditu
re t
o th
e EU
whi
ch m
ay c
onta
in e
rror
s th
at s
houl
d be
cor
rect
ed
retro
spec
tivel
y.
The
man
agem
ent
and
cont
rol
syst
em f
or t
he O
Ps o
f th
e 20
14-2
020
NSR
F re
sum
es t
he p
rior
chec
k of
the
leg
ality
of
publ
ic
proc
urem
ent
but
plac
es p
artic
ular
em
phas
is o
n th
e ad
min
istra
tive
verif
icat
ions
car
ried
out
by t
he M
As
of t
he O
Ps, b
efor
e th
e de
clar
atio
n of
exp
endi
ture
to
the
EU.
On-
the-
spot
ver
ifica
tions
are
car
ried
out
agai
n af
ter
the
adm
inis
trativ
e ch
eck
by t
he
man
agin
g bo
dies
, eve
n af
ter t
he d
ecla
ratio
n of
exp
endi
ture
to th
e EU
, but
the
impl
emen
tatio
n of
thei
r pro
gram
min
g is
com
plet
ed
befo
re t
he s
ubm
issi
on o
f th
e an
nual
acc
ount
s. It
shou
ld b
e no
ted,
how
ever
, th
at t
he f
irst-l
evel
man
agem
ent
verif
icat
ions
are
un
ques
tiona
bly
the
mos
t ef
fect
ive
tool
for
pre
vent
ion
and
early
tre
atm
ent
of e
rror
s, bu
t it
shou
ld b
e bo
rne
in m
ind
that
the
m
anag
ing
bodi
es a
re f
aced
with
a v
ery
sign
ifica
nt v
olum
e of
req
uire
men
ts t
o be
met
sim
ulta
neou
sly,
som
e of
whi
ch a
re a
lso
conf
lictin
g (o
bjec
tives
of t
he O
P, a
bsor
ptio
n, d
etec
tion
of p
ossi
ble
frau
d, re
gula
rity
and
lega
lity
of e
xpen
ditu
re, e
tc.)
and
this
is in
its
elf a
risk
fact
or fo
r the
sim
ulta
neou
s co
vera
ge o
f tho
se re
quire
men
ts. I
n th
is c
onte
xt, t
he p
rovi
sion
of g
uida
nce
from
the
EU to
pr
ovid
e pr
actic
al a
nsw
ers,
as w
ell a
s th
e tra
nsfe
r of
goo
d pr
actic
es b
etw
een
MS
thro
ugh
the
EU a
re th
e el
emen
ts o
f su
cces
s in
m
anag
eria
l wor
k.
Q 6
.1.
No
resp
onse
Q 6
.2.
No
resp
onse
161
Q 6
.3.
No
resp
onse
Q 7
.1.
Prov
isio
n w
as m
ade
for t
he u
se o
f all
the
poss
ibili
ties
prov
ided
by
the
new
regu
lato
ry fr
amew
ork
in n
atio
nal e
ligib
ility
rule
s. Th
e el
igib
ility
rule
s ha
ve a
lso
inco
rpor
ated
the
poss
ibili
ty o
f usi
ng s
impl
ified
cos
t opt
ions
(fla
t rat
e fo
r ind
irect
cos
ts) a
dopt
ed b
y th
e EU
in th
e pe
riod
2007
-201
3. A
s con
cern
s in
parti
cula
r the
com
pens
atio
n fo
r ind
irect
cos
ts, t
he n
atio
nal e
ligib
ility
rule
s pro
vide
that
th
ey a
re e
ligib
le o
nly
whe
n ca
lcul
ated
as a
lum
p su
m a
mou
nt.
For t
he fu
rther
use
of s
impl
ified
cos
t opt
ions
in th
e ER
DF/
CF,
ther
e is
a p
rovi
sion
for s
peci
fic u
pdat
ing/
train
ing
of a
ll op
erat
ors o
n th
e us
e of
sim
plifi
ed c
ost o
ptio
ns a
nd th
e co
nditi
ons
for t
heir
impl
emen
tatio
n an
d th
e su
ppor
t in
the
ex a
nte
calc
ulat
ion,
in o
rder
to
allo
w th
eir u
se in
futu
re c
alls
for m
easu
res w
ith a
larg
e nu
mbe
r of s
epar
ate
cate
gorie
s of e
xpen
ditu
re a
nd a
low
leve
l of p
rogr
amm
e es
timat
es.
H
UN
GA
RY
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
The
perf
orm
ance
indi
cato
rs se
t out
in th
e in
divi
dual
ope
ratio
nal p
rogr
amm
es.
Q 1
.3.
Yes
Q 2
.2.
No;
162
We
mad
e th
e ne
cess
ary
corr
ectio
ns o
n th
e ba
sis o
f the
gui
danc
e no
tes w
ith si
mila
r con
tent
in p
revi
ous y
ears
; no
furth
er m
easu
res
wer
e re
quire
d; th
e do
mes
tic re
port
for 2
015
com
plie
s with
the
rele
vant
EU
requ
irem
ents
. In
prev
ious
yea
rs w
e pa
rtici
pate
d in
the
qual
ity im
prov
emen
t pro
gram
me
laun
ched
by
the
Euro
pean
Com
mis
sion
in th
is fi
eld,
in w
hich
the
com
pete
nt st
aff i
n th
e C
omm
issi
on p
rovi
ded
prel
imin
ary
com
men
ts (b
efor
e of
ficia
l sub
mis
sion
) on
the
draf
t rep
ort,
enab
ling
the
nece
ssar
y co
rrec
tions
to
be m
ade
befo
re su
bmis
sion
.
Q 3
.1.
In a
udit
mis
sion
No
2014
/HU
/REG
IO/C
2/13
64/1
, the
Eur
opea
n C
omm
issi
on fo
und
that
the
Mem
ber S
tate
had
car
ried
out o
n-th
e-sp
ot c
heck
s onl
y at
fina
ncia
l int
erm
edia
ry, n
ot a
t fin
al re
cipi
ent,
leve
l. Th
ese
chec
ks w
ere
not s
uita
ble
for a
com
plet
e ev
alua
tion
of
the
elig
ibili
ty o
f the
und
erly
ing
expe
nditu
re. A
t the
sam
e tim
e, th
e C
omm
issi
on o
rder
ed th
e m
anag
ing
auth
ority
/ ho
ldin
g fu
nd to
am
end
its p
roce
dure
s or a
gree
men
ts w
ith fi
nanc
ial i
nter
med
iarie
s to
ensu
re th
at o
n-th
e-sp
ot c
heck
s wou
ld b
e ca
rrie
d ou
t at f
inal
re
cipi
ent l
evel
. Tha
t wou
ld p
rovi
de a
dequ
ate
cove
rage
for a
udits
, ens
urin
g th
at o
nly
elig
ible
exp
endi
ture
wou
ld b
e re
porte
d to
the
Com
mis
sion
.
Q 3
.2.
The
mon
itorin
g re
gula
tions
of t
he F
und
man
ager
hav
e be
en a
men
ded/
supp
lem
ente
d w
ith d
etai
led
rule
s on
the
on-th
e-sp
ot c
heck
of
final
reci
pien
ts.
In o
rder
to fa
cilit
ate
the
unifo
rm a
nd c
orre
ct in
terp
reta
tion
of th
e ru
les o
n th
e pr
ohib
ition
of p
roje
ct sp
littin
g or
mul
tiple
aid
, on
21
Oct
ober
201
3 an
d 13
Janu
ary
2015
the
Man
agin
g A
utho
rity
drew
the
atte
ntio
n of
fina
ncia
l int
erm
edia
ries t
o th
e ke
y im
porta
nce
of
filte
ring
such
pro
ject
s. B
eyon
d al
l tha
t, th
e ex
amin
atio
n of
com
plia
nce
with
the
abov
e ru
les i
s als
o a
prio
rity
insp
ectio
n cr
iterio
n of
on-
the-
spot
che
cks a
t fin
al re
cipi
ent l
evel
.
Q 4
.1.
We
have
no
expe
rienc
e of
any
mea
sure
s ot
her t
han
thos
e fo
r ass
essi
ng a
nd q
uant
ifyin
g no
n-co
mpl
ianc
e w
ith p
ublic
pro
cure
men
t ru
les
alre
ady
requ
ired
unde
r EU
law
; how
ever
, sev
eral
nat
iona
lly p
resc
ribed
mea
sure
s ap
ply
to th
e se
rious
infr
inge
men
ts li
sted
, e.
g.
- pur
suan
t to
Sect
ion
137(
1) o
f Act
CX
LII o
f 201
5 on
pub
lic p
rocu
rem
ent,
the
cont
ract
is v
oid
if
a) it
was
con
clud
ed b
y ill
egal
ly o
mitt
ing
the
publ
ic p
rocu
rem
ent p
roce
dure
;
b) a
s a
resu
lt of
a p
ublic
pro
cure
men
t pro
cedu
re w
ithou
t prio
r pu
blic
atio
n, th
e co
ntra
ct w
as c
oncl
uded
whi
le th
e co
nditi
ons
for
appl
ying
a p
roce
dure
with
out p
rior p
ublic
atio
n w
ere
not i
n pl
ace,
and,
whe
n de
tect
ing
such
an
infr
inge
men
t, th
e Pu
blic
Pro
cure
men
t Boa
rd o
f App
eal l
aunc
hes
a su
it in
ord
er to
dec
lare
nul
lity
and
appl
y le
gal c
onse
quen
ces,
- in
the
case
of t
he in
frin
gem
ents
list
ed b
y th
e C
ourt
of A
udito
rs a
s w
ell a
s ot
her i
nfrin
gem
ents
, any
eco
nom
ic o
pera
tor c
once
rned
163
may
requ
est,
and
the
pers
ons
or o
rgan
isat
ions
list
ed in
Sec
tion
152(
1) o
f Act
CX
LII o
f 201
5 m
ay in
itiat
e, th
e re
med
ial p
roce
dure
by
the
Publ
ic P
rocu
rem
ent B
oard
of A
ppea
l. A
s a
resu
lt of
the
rem
edia
l pro
cedu
re, t
he B
oard
of A
ppea
l may
als
o im
pose
a fi
ne
purs
uant
to S
ectio
n 16
5 of
Act
CX
LII
of 2
015
in a
dditi
on to
the
abov
e (in
ser
ious
cas
es th
e fin
e is
man
dato
ry o
r its
max
imum
am
ount
is h
ighe
r tha
n th
e av
erag
e);
Purs
uant
to G
over
nmen
t Dec
ree
No
272/
2014
of 5
Nov
embe
r 201
4 on
the
use
of su
ppor
t fro
m c
erta
in E
urop
ean
Uni
on fu
nds i
n th
e 20
14–2
020
prog
ram
min
g pe
riod,
no
supp
ort a
mou
nt m
ay b
e pa
id if
the
resu
lt of
the
audi
t of t
he p
ublic
pro
cure
men
t pro
cedu
re is
‘n
on-e
ligib
le’;
furth
erm
ore,
the
app
ropr
iate
fin
anci
al c
orre
ctio
n m
ay a
lso
be a
pplie
d as
a r
esul
t of
con
duct
ing
the
irreg
ular
ity
proc
edur
e.
Q 5
.1.
Yes
;
The
findi
ngs
of f
irst
and
seco
nd l
evel
che
cks
are
inco
rpor
ated
in
the
audi
t sy
stem
, fo
r ex
ampl
e: m
ore
com
plex
fol
low
-up
of
irreg
ular
ities
, with
ret
rosp
ectiv
e pr
oces
sing
fro
m th
e be
ginn
ing
of th
e pe
riod;
OP
spec
ific
chec
king
of
invo
ices
out
of
turn
(e.
g.
inco
me-
gene
ratin
g pr
ojec
ts, i
nvoi
ces a
ffec
ted
by fl
at-r
ate
corr
ectio
n).
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
;
In t
he c
ase
of c
alls
for
pro
posa
ls a
nd p
riorit
y pr
ojec
ts, t
he S
tate
Aid
Mon
itorin
g O
ffic
e op
erat
ing
with
in t
he P
rime
Min
iste
r’s
Off
ice
perf
orm
s pre
limin
ary
exam
inat
ion
of c
ompl
ianc
e w
ith S
tate
aid
rule
s or,
in th
e fr
amew
ork
of fi
rst-l
evel
che
cks,
it is
che
cked
by
the
inte
rmed
iate
bod
ies /
man
agin
g au
thor
ities
on
the
basi
s of t
he st
atem
ents
by
tend
erer
s.
Q 7
.1.
As
coor
dina
tion
body
, th
e Pr
ime
Min
iste
r’s
Off
ice
has
draw
n up
a m
etho
dolo
gica
l gu
idan
ce f
or c
lear
ing
on a
lum
p su
m a
nd
stan
dard
sca
le o
f un
it co
st b
asis
in th
e 20
14–2
020
perio
d. T
he g
uida
nce
has
been
agr
eed
with
the
man
agin
g au
thor
ities
and
the
audi
t aut
horit
y. In
the
2014
–202
0 ca
lls fo
r pro
posa
ls, m
anag
ing
auth
oriti
es p
ay s
peci
al a
ttent
ion
to u
sing
the
sim
plifi
ed c
lear
ance
gu
idel
ines
whe
re p
ossi
ble.
164
IR
EL
AN
D
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
0
Q 1
.2.
ESF:
As d
etai
led
in th
e 20
14-2
020
OP
(201
4IE0
5M9O
P001
)
ERD
F: A
s det
aile
d in
the
two
ERD
F 20
14-2
020
OPs
(201
4IE1
6RFO
P001
and
201
4IE1
6RFO
P001
)
EMFF
: OP
not o
ffic
ially
ado
pted
, det
ails
of a
dditi
onal
indi
cato
rs su
bjec
t to
chan
ge.
Q 1
.3.
Yes
;
ESF
- As d
etai
led
in th
e 20
14-2
020
OP
(201
4IE0
5M9O
P001
)
EMFF
– T
he c
urre
nt d
raft
OP
incl
udes
con
text
ind
icat
ors
take
n fr
om t
he E
MFF
Reg
ulat
ion,
as
the
EMFF
OP
is n
ot y
et a
dopt
ed,
thes
e in
dica
tors
can
not y
et b
e en
umer
ated
.
ERD
F –
The
Ope
ratio
nal P
rogr
amm
es w
ill b
e re
porti
ng p
rogr
amm
e-sp
ecifi
c ou
tput
and
resu
lt in
dica
tors
ann
ually
, and
thes
e w
ill b
e av
aila
ble
for M
FF m
id-te
rm re
view
.
Q 2
.2.
No;
Fina
ncia
l Ins
trum
ents
are
not
bei
ng u
sed
in Ir
elan
d’s E
SIF
prog
ram
mes
at t
his t
ime
and
as su
ch th
e gu
idel
ine
quot
ed is
not
dire
ctly
re
leva
nt to
Irel
and’
s rep
ortin
g sy
stem
.
165
Q 3
.7.
Publ
ic P
rocu
rem
ent f
or L
EAD
ER p
roje
cts
is e
valu
ated
and
app
rove
d by
the
Loca
l Act
ion
Gro
ups,
unde
r del
egat
ed c
ontra
ct fr
om
DEC
LG.
In m
ost
case
s th
e pr
ojec
t pr
omot
er r
elie
s on
eng
inee
rs/a
rchi
tect
s or
oth
er s
uch
agen
cies
to
hand
le t
he p
rocu
rem
ent
proc
ess.
On
som
e oc
casi
ons
the
prom
oter
, hav
ing
alre
ady
been
adv
ised
on
the
corr
ect m
etho
d of
dea
ling
with
pro
cure
men
t iss
ues,
ente
red
into
pos
t-ten
der n
egot
iatio
ns w
ith su
pplie
rs. T
hese
bre
ache
s, th
eref
ore,
wer
e ou
tsid
e th
e co
ntro
l of t
he D
epar
tmen
t fro
m a
n ad
min
istra
tion
pers
pect
ive,
giv
ing
rise
to th
e irr
egul
ariti
es.
Q 3
.8.
Und
er th
e 20
14-2
020
prog
ram
me,
the
initi
al p
roje
ct e
valu
atio
n an
d ap
prov
al p
roce
ss w
ill c
onta
in m
ore
spec
ific
and
com
preh
ensi
ve
revi
ews
of a
ll as
pect
s of
pub
lic p
rocu
rem
ent r
equi
rem
ents
. Thi
s ea
rly s
tage
inte
rven
tion
is d
esig
ned
to m
inim
ise
the
risk
of fu
ture
irr
egul
ariti
es in
volv
ing
proc
urem
ent i
ssue
s.
Q 4
.1.
The
ERD
F A
udit
Aut
horit
y re
view
all
oper
atio
ns a
udit
sam
ples
for
com
plia
nce
with
pub
lic p
rocu
rem
ent n
atio
nal a
nd E
U r
ules
. A
ny fi
nanc
ial c
orre
ctio
ns re
quire
d ar
e ba
sed
on c
ompl
ianc
e w
ith th
e Pr
ocur
emen
t Dire
ctiv
es a
nd T
reat
y Pr
inci
ples
and
the
type
s of
irreg
ular
ities
and
scal
es o
f cor
rect
ion
are
set o
ut in
the
Com
mis
sion
Dec
isio
n do
cum
ent C
(201
3)95
27.
Sinc
e th
e is
sue
of th
is d
ocum
ent,
the
scal
es o
f co
rrec
tion
also
app
ly to
con
tract
s th
at f
all o
utsi
de th
e sc
ope
of th
e di
rect
ives
and
th
ese
are
the
only
one
s app
lied
by th
e ER
DF
Aud
it A
utho
rity.
Oth
er N
atio
nal P
ublic
Pro
cure
men
t Gui
delin
es a
re is
sued
in th
e fo
rm o
f;
• Nat
iona
l Pub
lic P
rocu
rem
ent G
uide
lines
for S
uppl
ies &
Ser
vice
s (20
09)
• Cap
ital W
orks
Man
agem
ent F
ram
ewor
k (f
or a
ll pu
blic
wor
ks &
con
sulta
ncy
cont
ract
s)
• Circ
ular
s fro
m D
PER
Initi
ativ
es to
ass
ist S
MEs
in P
ublic
Pro
cure
men
t
• Cen
tral c
ontra
cts p
ut in
pla
ce fo
r Nat
iona
l Pro
cure
men
t Ser
vice
• Pro
cure
men
t of L
egal
Ser
vice
s
• Arr
ange
men
ts fo
r IC
T ex
pend
iture
How
ever
the
rat
es o
f fin
anci
al c
orre
ctio
n us
ed f
or b
reac
h of
nat
iona
l pu
blic
pro
cure
men
t ru
les
are
thos
e us
ed i
n C
omm
issi
on
Dec
isio
n C
(201
3)95
27.
Furth
er, i
n re
latio
n to
the
ques
tion
of o
vers
ight
s in
the
awar
ding
of G
over
nmen
t con
tract
s, pu
blic
pro
cure
men
t pra
ctic
es a
re su
bjec
t
166
to a
udit
and
scru
tiny
unde
r the
Com
ptro
ller a
nd A
udito
r Gen
eral
(Am
endm
ent)
Act
199
3, a
nd th
e Lo
cal G
over
nmen
t Ref
orm
Act
20
14, a
nd A
ccou
ntin
g O
ffic
ers
are
acco
unta
ble
for
expe
nditu
re i
ncur
red.
In
divi
dual
con
tract
ing
auth
oriti
es a
re r
espo
nsib
le f
or
esta
blis
hing
arr
ange
men
ts fo
r ens
urin
g th
e pr
oper
con
duct
of t
heir
affa
irs, i
nclu
ding
con
form
ance
to s
tand
ards
of g
ood
gove
rnan
ce
and
acco
unta
bilit
y w
ith re
gard
to p
rocu
rem
ent.
Q 5
.1.
Yes
;
Irel
and
appl
ies a
2%
err
or ra
te th
resh
old
prio
r to
the
certi
ficat
ion
of it
s ESF
and
ER
DF
clai
m.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
No
Q 7
.1.
On
ERD
F, it
is in
tend
ed to
use
sim
plifi
ed fl
at ra
te fi
nanc
ing
for i
ndire
ct a
nd s
taff
cos
ts in
acc
orda
nce
with
Art.
68
of th
e C
omm
on
Prov
isio
ns R
egul
atio
n.
IT
AL
Y
Q 1
.1.
No
resp
onse
Q 1
.2.
No
resp
onse
Q 1
.3.
No
resp
onse
Q 2
.1.
Yes
;
With
in th
e fr
amew
ork
of th
e A
nnua
l Im
plem
enta
tion
Rep
ort 2
014,
det
aile
d in
form
atio
n on
the
fin
anci
al e
ngin
eerin
g in
stru
men
ts h
as b
een
prov
ided
(Man
agin
g A
utho
rity
repl
y - R
OP
Cam
pani
a ES
F 20
07-2
013)
.
The
Man
agin
g A
utho
rity
has
acce
pted
the
Com
mis
sion
's do
cum
ent a
nd w
ill g
ive
it du
e co
nsid
erat
ion
in th
e ne
xt re
port
(rep
ly fr
om th
e A
udit
Aut
horit
y fo
r the
Um
bria
regi
on).
167
Q 3
.3.
In th
e ca
se in
que
stio
n, a
cov
er c
rop
was
foun
d w
hich
, alth
ough
diff
eren
t fro
m th
at re
ques
ted,
cou
ld e
nsur
e th
at th
e ob
ject
ives
of t
he m
easu
re
wer
e ac
hiev
ed.
We
cons
ider
that
this
can
not b
e a
wea
knes
s or s
hortc
omin
g in
the
cont
rol s
yste
m, s
ince
the
hold
ing
was
not
sele
cted
for o
n-th
e-sp
ot c
heck
s, an
d on
ly su
ch c
heck
s wou
ld h
ave
mad
e it
poss
ible
to e
stab
lish
that
a d
iffer
ent c
rop
was
in p
lace
.
Q 3
.4.
In v
iew
of t
he c
omm
ents
mad
e du
ring
the
audi
t, an
d in
line
with
the
proc
edur
es p
rovi
ded
for i
n su
ch c
ases
, the
sanc
tions
laid
dow
n ha
ve b
een
appl
ied.
Q 3
.5.
The
case
exa
min
ed b
y th
e Eu
rope
an C
ourt
of A
udito
rs re
latin
g to
the
Pugl
ia re
gion
, as c
ompr
ehen
sive
ly a
rgue
d by
the
Italia
n au
thor
ities
, was
an
inst
ance
of r
ecou
rse
to c
olla
bora
tion
agre
emen
ts b
etw
een
publ
ic a
utho
ritie
s, w
hich
wer
e al
read
y in
exi
sten
ce a
nd in
use
in th
e ru
ral
deve
lopm
ent p
rogr
amm
es th
at w
ere
the
subj
ect o
f the
aud
it.
In su
ch c
ases
, on
the
basi
s of t
he C
ourt
of Ju
stic
e's e
stab
lishe
d ca
se-la
w, a
tend
er p
roce
dure
doe
s not
hav
e to
be
open
ed o
n th
e ba
sis o
f D
irect
ive
15/2
014.
Q 3
.6.
See
abov
e.
Q 3
.7.
See
abov
e.
Q 3
.8.
See
abov
e.
Q 4
.1.
No
resp
onse
Q 5
.1.
No
resp
onse
Q 6
.1.
No
resp
onse
Q 6
.2.
No
resp
onse
Q 6
.3.
No
resp
onse
Q 7
.1.
No
resp
onse
168
L
AT
VIA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
A m
onito
ring
and
eval
uatio
n sy
stem
has
bee
n cr
eate
d fo
r ev
alua
ting
the
oper
atio
nal
prog
ram
mes
of
the
Euro
pean
Agr
icul
tura
l Fu
nd f
or R
ural
Dev
elop
men
t (E
AFR
D)
and
the
Euro
pean
Mar
itim
e an
d Fi
sher
ies
Fund
(EM
FF),
whe
reby
com
plem
enta
ry
indi
cato
rs (o
utco
me,
resu
lt an
d co
ntex
t ind
icat
ors)
are
gat
here
d an
d ap
plie
d in
add
ition
to th
e in
dica
tors
incl
uded
in th
e op
erat
iona
l pr
ogra
mm
es. T
his
is to
ach
ieve
a m
ore
effe
ctiv
e an
d hi
gher
qua
lity
asse
ssm
ent o
f the
pro
gres
s, pe
rfor
man
ce a
nd e
ffec
tiven
ess
of
the
prog
ram
mes
.
How
ever
, in
the
Lat
vian
ope
ratio
nal
prog
ram
me
Gro
wth
and
Em
ploy
men
t (a
n ER
DF,
CF
and
ESF
mul
ti-fu
nd p
rogr
amm
e)
prog
ram
me-
spec
ific
indi
cato
rs a
re u
sed
and
this
ena
bles
a m
ore
prec
ise
illus
tratio
n of
the
subs
tanc
e an
d in
terv
entio
n lo
gic
of e
ach
spec
ific
supp
ort
obje
ctiv
e. B
oth
resu
lt an
d ou
tcom
e in
dica
tors
are
lai
d do
wn
for
each
spe
cific
sup
port
obje
ctiv
e. F
inan
cial
in
dica
tors
at t
he le
vel o
f spe
cific
sup
port
obje
ctiv
es a
re a
lso
inco
rpor
ated
into
the
Mem
ber S
tate
's st
atut
ory
legi
slat
ion,
whi
ch a
lso
stip
ulat
es th
e ad
ditio
nal i
nfor
mat
ion
to b
e ga
ther
ed f
or a
sses
sing
the
impa
ct, e
ffec
tiven
ess
and
perf
orm
ance
of
inte
rven
tion.
Thi
s in
form
atio
n is
stor
ed in
the
man
agem
ent i
nfor
mat
ion
syst
em se
t up
for m
onito
ring
the
ERD
F, th
e C
F an
d th
e ES
F.
Q 1
.3.
Yes
;
In c
omm
on w
ith o
ther
Mem
ber S
tate
s, La
tvia
's m
id-te
rm ta
rget
s fo
r all
ESI f
unds
are
sch
edul
ed fo
r 31
Dec
embe
r 201
8. T
akin
g in
to a
ccou
nt
the
diff
erin
g ap
proa
ches
to
notif
ying
indi
cato
rs, i
n 20
17 m
ore
sign
ifica
nt p
rogr
ess
in th
e fr
amew
ork
of th
e ER
DF,
the
ESF
and
the
CF
is
antic
ipat
ed in
con
nect
ion
with
ESF
sup
port
mea
sure
s (i.
e. f
or o
utco
me
indi
cato
rs, n
otifi
catio
n m
ay c
onsi
st o
f pa
rtial
ly c
ompl
eted
ope
ratio
ns
unde
r th
e pr
ovis
ions
of
a gi
ven
prog
ram
me
whi
ch a
re o
f si
gnifi
canc
e fo
r as
sess
ing
the
perf
orm
ance
and
eff
ectiv
enes
s of
the
ope
ratio
nal
prog
ram
me
conc
erne
d).
The
quan
tity
of d
ata
on t
he r
esul
ts a
chie
ved
may
var
y am
ong
diff
eren
t pr
iorit
y ax
es,
depe
ndin
g on
the
fun
d in
qu
estio
n, th
e fu
lfilm
ent o
f ex
ante
con
ditio
ns a
nd th
e de
velo
pmen
t of s
tatu
tory
legi
slat
ion
at n
atio
nal l
evel
. It i
s an
ticip
ated
that
by
2017
few
er
data
may
hav
e be
en n
otifi
ed o
n ou
tcom
e in
dica
tors
with
res
pect
to
prio
rity
axes
whi
ch i
nvol
ve t
he c
onst
ruct
ion
of p
hysi
cal
obje
cts
169
(ER
DF/
CF)
, whi
le a
s fa
r as
finan
cial
indi
cato
rs a
re c
once
rned
, cer
tifie
d ex
pend
iture
is p
lann
ed fo
r all
prio
rity
axes
. As
conc
erns
the
EAFR
D
and
the
EMFF
, dat
a on
resu
lts a
chie
ved
in li
ne w
ith th
e ta
rget
s set
out
in E
AFR
D a
nd E
MFF
ope
ratio
nal p
rogr
amm
es w
ill b
e pr
ovid
ed in
201
7 an
d 20
19. T
hese
dat
a ar
e of
impo
rtanc
e fo
r ass
essi
ng th
e pe
rfor
man
ce a
nd e
ffec
tiven
ess
of o
pera
tiona
l pro
gram
mes
. How
ever
, in
view
of t
he
fact
that
the
EAFR
D a
nd E
MFF
ope
ratio
nal p
rogr
amm
es o
nly
bega
n to
be
impl
emen
ted
2015
, in
term
s of
not
ifyin
g ou
tcom
e in
dica
tors
, no
sign
ifica
nt p
rogr
ess i
s ant
icip
ated
by
2017
.
Q 2
.2.
No;
In L
atvi
a's c
ase,
ther
e w
ere
no g
uida
nce
note
s or
off
icia
l obs
erva
tions
on
impr
ovin
g th
e qu
ality
of d
ata
whe
n pr
ovid
ing
annu
al in
form
atio
n on
fin
anci
al in
stru
men
t dat
a. D
ata
are
bein
g pr
ovid
ed in
acc
orda
nce
with
the
Euro
pean
Com
mis
sion
's sp
ecifi
catio
ns.
Q 4
.1.
Proc
urem
ents
are
con
duct
ed in
acc
orda
nce
with
nat
iona
l leg
isla
tion
whi
ch h
as b
een
draw
n up
on
the
basi
s of/t
rans
posi
ng th
e pr
ovis
ions
of E
U
legi
slat
ion.
In
the
case
of t
he E
AFR
D a
nd th
e EM
FF, b
efor
e pa
ymen
ts a
re m
ade,
che
cks a
re c
ondu
cted
on
the
elig
ibili
ty o
f pro
cure
men
ts, a
nd d
etai
led
chec
klis
ts a
re c
ompl
eted
incl
udin
g qu
estio
ns o
n se
lect
ing
a su
itabl
e pr
ocur
emen
t pro
cedu
re, c
ompl
ianc
e w
ith te
chni
cal s
peci
ficat
ions
and
oth
er
chec
k qu
estio
ns.
As a
pre
vent
ativ
e m
easu
re, i
n or
der t
o id
entif
y in
frin
gem
ents
in p
rocu
rem
ent p
roce
dure
s as e
arly
as p
ossi
ble
and
to a
void
the
occu
rren
ce o
f in
elig
ible
exp
endi
ture
, ex
ante
che
cks o
n pr
ocur
emen
ts a
re c
ondu
cted
in a
ccor
danc
e w
ith th
e pr
ovis
ions
of C
hapt
er V
II o
f Cab
inet
Reg
ulat
ion
No
419
of 2
6 Ju
ne 2
007
on th
e pr
oced
ures
use
d by
the
bodi
es in
volv
ed in
the
man
agem
ent o
f EU
Stru
ctur
al F
unds
and
the
Coh
esio
n Fu
nd to
pr
epar
e pr
ogra
mm
ing
docu
men
ts a
nd im
plem
ent t
he fu
nds.
Q 5
.1.
Yes
; D
urin
g th
e 20
07–2
013
prog
ram
min
g pe
riod
the
man
agin
g au
thor
ity f
or E
U f
unds
and
the
inst
itutio
ns d
eleg
ated
to p
erfo
rm m
onito
ring
and
cont
rol f
unct
ions
set u
p a
serie
s of c
heck
s on
expe
nditu
re p
rior t
o th
eir a
ppro
val b
y th
e Eu
rope
an C
omm
issi
on.
• Ex
ant
e ch
ecks
on
proc
urem
ents
wer
e ca
rrie
d ou
t (s
ee t
he a
nsw
er t
o qu
estio
n 4.
1), a
nd th
e m
etho
dolo
gy f
or t
hese
che
cks
was
reg
ular
ly
impr
oved
and
upd
ated
to ta
ke a
ccou
nt o
f cur
rent
pro
blem
s an
d tre
nds.
Thes
e ch
ecks
wer
e co
nduc
ted
by th
e Pr
ocur
emen
t Mon
itorin
g B
urea
u an
d th
e co
mpe
tent
aut
horit
ies/
liais
on b
odie
s;
• C
heck
s w
ere
carr
ied
out i
n si
tu a
t pro
ject
impl
emen
tatio
n si
tes
in a
ccor
danc
e w
ith C
abin
et R
egul
atio
n N
o 14
0 of
16
Febr
uary
201
0 on
the
proc
edur
es u
sed
by th
e m
anag
ing
auth
ority
, the
cer
tifyi
ng a
utho
rity,
the
liais
on b
ody
or th
e co
mpe
tent
aut
horit
y to
car
ry o
ut o
n-si
te c
heck
s of
pr
ojec
ts fi
nanc
ed b
y th
e EU
Stru
ctur
al F
unds
and
the
Coh
esio
n Fu
nd. C
abin
et R
egul
atio
ns h
ave
been
upd
ated
and
the
chec
k m
etho
dolo
gy h
as
been
impr
oved
to a
chie
ve m
ore
effe
ctiv
e pl
anni
ng a
nd p
erfo
rman
ce o
f che
cks.
This
is d
one
by th
e co
mpe
tent
aut
horit
ies,
the
liais
on b
odie
s and
th
e m
anag
ing
auth
ority
for E
U fu
nds;
• C
heck
s on
sup
porti
ng d
ocum
enta
tion
for e
xpen
ditu
re h
ave
been
car
ried
out i
n ac
cord
ance
with
Cab
inet
Reg
ulat
ion
No
1041
of 2
5 N
ovem
ber
2010
on
proc
edur
es u
nder
whi
ch S
tate
Bud
get r
esou
rces
are
pro
vide
d fo
r th
e ex
ecut
ion
of E
urop
ean
Uni
on F
und
co-f
inan
ced
proj
ects
, and
pr
oced
ures
for e
ffec
ting
paym
ents
and
pre
parin
g ex
pend
iture
dec
lara
tions
. Cab
inet
Reg
ulat
ions
wer
e up
date
d al
ong
with
the
guid
ance
mat
eria
l re
latin
g to
che
cks o
n el
igib
le e
xpen
ditu
re. T
his i
s don
e by
the
com
pete
nt a
utho
ritie
s/lia
ison
bod
ies;
• T
he m
anag
ing
auth
ority
for E
U fu
nds p
rovi
des f
or th
e re
gula
r mon
itorin
g of
the
chec
ks c
ondu
cted
by
com
pete
nt a
utho
ritie
s/lia
ison
bodi
es, i
n or
der t
o ve
rify
that
the
auth
oriti
es a
re c
ondu
ctin
g th
e w
ork
dele
gate
d to
them
to a
sui
tabl
y hi
gh s
tand
ard
and
that
no
shor
tcom
ings
hav
e be
en
170
iden
tifie
d th
at w
ould
hav
e an
impa
ct o
n th
e co
rrec
t fun
ctio
ning
of t
he m
anag
emen
t and
con
trol s
yste
m.
In t
he l
ight
of
expe
rienc
e ga
ined
dur
ing
the
prev
ious
pla
nnin
g pe
riod
and
the
prop
osal
s pu
t fo
rwar
d in
var
ious
ass
essm
ents
and
wor
king
gr
oups
, in
orde
r to
optim
ise
the
man
agem
ent a
nd c
ontro
l sys
tem
for t
he E
SF, E
FDF
and
CF
2014
–202
0 pr
ogra
mm
ing
perio
d an
d to
ens
ure
that
ch
ecks
are
eff
ectiv
e an
d re
sult-
orie
ntat
ed, t
he 'o
ne-s
top
shop
' prin
cipl
e ha
s be
en in
trodu
ced,
i.e.
pro
ject
sel
ectio
n an
d ch
ecks
are
car
ried
out b
y a
sing
le b
ody.
EA
FRD
and
EM
FF p
roje
ct s
elec
tion
and
chec
ks a
re a
lso
the
resp
onsi
bilit
y of
a s
ingl
e bo
dy.
Thi
s en
able
s th
e m
anag
ing
auth
ority
to o
ptim
ise
the
plan
ning
of
chec
ks o
n de
lega
ted
func
tions
to v
erify
whe
ther
they
hav
e be
en c
arrie
d ou
t app
ropr
iate
ly a
nd w
heth
er
expe
nditu
re b
eing
dec
lare
d to
the
Eur
opea
n C
omm
issi
on i
s el
igib
le, t
here
by f
acili
tatin
g th
e w
ork
of t
he h
ead
of t
he E
SF, E
RD
F an
d C
F m
anag
ing
auth
ority
and
the
hea
d of
the
EM
FF m
anag
ing
auth
ority
in
the
prep
arat
ion
of t
he 2
014–
2020
pro
gram
min
g pe
riod
ESI
fund
m
anag
emen
t dec
lara
tions
. In
the
new
pro
gram
min
g pe
riod,
the
man
agin
g au
thor
ity a
lso
has
an e
nhan
ced
role
in re
latio
n to
the
ESF,
the
ERD
F an
d th
e C
F in
its
mon
itorin
g of
the
impl
emen
tatio
n of
rec
omm
enda
tions
mad
e to
liai
son
bodi
es in
aud
its a
nd r
evie
ws,
in th
at th
e m
anag
ing
auth
ority
con
duct
s th
e fin
al c
heck
s on
the
im
plem
enta
tion
of t
hese
rec
omm
enda
tions
. Th
eref
ore,
in
the
new
pro
gram
min
g pe
riod
the
man
agem
ent a
nd c
ontro
l sys
tem
inco
rpor
ates
pre
cond
ition
s ai
med
at i
mpr
ovin
g m
anag
emen
t che
cks
and
cons
olid
atin
g th
e ef
fect
iven
ess
of
thes
e ch
ecks
. For
the
EA
FRD
and
the
EM
FF, p
rovi
sion
s ar
e la
id d
own
for
chec
ks d
urin
g th
e co
urse
of
proj
ect
eval
uatio
n, c
heck
s du
ring
proj
ect i
mpl
emen
tatio
n, in
situ
che
cks,
in s
itu c
heck
s du
ring
proj
ect m
onito
ring
and
also
EA
FRD
and
EM
FF m
anag
ing
auth
ority
che
cks o
f the
lia
ison
bod
y in
ord
er to
ver
ify th
at th
is b
ody
is c
arry
ing
out t
he ta
sks
dele
gate
d to
it b
y th
e m
anag
ing
auth
ority
to a
sui
tabl
y hi
gh s
tand
ard
and
that
no
shor
tcom
ings
hav
e be
en id
entif
ied
that
wou
ld h
ave
an im
pact
on
the
effe
ctiv
e fu
nctio
ning
of t
he m
anag
emen
t and
con
trol s
yste
m.
Q 6
.1.
Yes
Q 6
.2.
No;
A
t the
dev
elop
men
t lev
el fo
r sup
port
prog
ram
mes
and
indi
vidu
al p
roje
cts (
ad h
oc a
id) c
ompl
ianc
e w
ith S
tate
aid
rule
s and
pro
cedu
res i
s m
onito
red
by th
e Fi
nanc
e M
inis
try's
Dep
artm
ent f
or th
e m
onito
ring
of a
id fo
r com
mer
cial
act
ivity
. The
Lat
vian
aut
horit
ies d
o no
t the
refo
re
antic
ipat
e an
y sy
stem
ic p
robl
ems o
r def
icie
ncie
s in
the
deve
lopm
ent o
f sup
port
prog
ram
mes
. In
acc
orda
nce
with
the
prov
isio
ns o
f nat
iona
l leg
isla
tion,
i.e.
the
Law
on
the
mon
itorin
g of
aid
for c
omm
erci
al a
ctiv
ity, e
ach
plan
ned
supp
ort
prog
ram
me
or in
divi
dual
supp
ort p
roje
ct, a
nd e
ach
plan
ned
amen
dmen
t to
an e
xist
ing
prog
ram
me
or in
divi
dual
supp
ort p
roje
ct ,
mus
t be
subm
itted
by
the
aid
prov
ider
to th
e M
inis
try o
f Fin
ance
bef
ore
the
star
t of i
ts im
plem
enta
tion
for a
n in
itial
ass
essm
ent,
exce
pt w
here
form
al o
r ad
min
istra
tive
amen
dmen
ts a
re b
eing
mad
e w
hich
wou
ld n
ot h
ave
an im
pact
on
an a
sses
smen
t of t
he c
omm
erci
al su
ppor
t mea
sure
's co
mpa
tibili
ty w
ith th
e EU
inte
rnal
mar
ket.
This
als
o ap
plie
s to
supp
ort f
or c
omm
erci
al a
ctiv
ities
whi
ch u
nder
EU
legi
slat
ion
is no
t sub
ject
to
prio
r not
ifica
tion
or th
e su
bmis
sion
of s
umm
ary
info
rmat
ion
to th
e Eu
rope
an C
omm
issi
on, i
nclu
ding
de
min
imis
aid
.
Q 6
.3.
No;
M
easu
res h
ave
not b
een
nece
ssar
y as
no
syst
emic
issu
es o
r def
icie
ncie
s hav
e as
yet
bee
n id
entif
ied
in c
onne
ctio
n w
ith S
tate
aid
rule
s in
the
area
of E
urop
ean
stru
ctur
al a
nd in
vest
men
t fun
ds.
Q 7
.1.
An
'Eva
luat
ion
of th
e ex
perie
nce
of u
sing
sim
plifi
ed c
osts
dur
ing
the
2007
–201
3 EU
fun
ds p
rogr
amm
ing
perio
d an
d th
e op
tions
fo
r usi
ng s
impl
ified
cos
ts d
urin
g th
e 20
14–2
020
prog
ram
min
g pe
riod'
was
car
ried
out a
t the
Fin
ance
Min
istry
, and
on
the
basi
s of
th
is e
valu
atio
n th
e M
inis
try d
evel
oped
thre
e m
etho
dolo
gies
for u
sing
sim
plifi
ed c
osts
: the
'Met
hodo
logy
for a
pply
ing
flat r
ates
for
171
indi
rect
cos
ts in
the
reco
gniti
on o
f pro
ject
exp
endi
ture
dur
ing
the
2014
–202
0 pr
ogra
mm
ing
perio
d'; t
he 'M
etho
dolo
gy fo
r app
lyin
g a
stan
dard
sca
le o
f uni
t cos
ts d
urin
g th
e 20
14–2
020
prog
ram
min
g pe
riod'
; and
the
'Met
hodo
logy
for a
pply
ing
lum
p su
m p
aym
ents
du
ring
the
2014
–202
0 pr
ogra
mm
ing
perio
d'.
Thes
e m
etho
dolo
gies
pro
vide
an
expl
anat
ion
of s
impl
ified
cos
t op
tions
, th
ereb
y en
cour
agin
g th
eir u
se a
nd p
rom
otin
g th
eir c
omm
on a
pplic
atio
n by
all
the
bodi
es in
volv
ed in
the
man
agem
ent o
f Eur
opea
n U
nion
fu
nds i
n La
tvia
.
L
ITH
UA
NIA
Q 1
.1.
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
Whe
re g
ener
al f
unds
ind
icat
ors
are
insu
ffic
ient
, sp
ecia
l in
dica
tors
are
use
d. T
hey
can
be s
et o
n th
e le
vel
of t
he O
pera
tiona
l Pr
ogra
mm
e fo
r EU
Fun
ds In
vest
men
ts fo
r 201
4-20
20 a
ppro
ved
by C
omm
issi
on D
ecis
ion
No
C(2
014)
639
7 of
8 S
epte
mbe
r 201
4 (‘
the
Ope
ratio
nal P
rogr
amm
e’) o
r on
the
natio
nal l
evel
.
Q 1
.3.
No;
No
esse
ntia
l cha
nges
that
may
aff
ect t
he m
id-te
rm r
evie
w o
f th
e M
FF p
lann
ed in
201
7 an
d th
e am
ount
of
the
MFF
fun
ds a
lloca
ted
to th
e Li
thua
nia
have
bee
n es
tabl
ishe
d.
Q 2
.2.
Yes
;
The
man
agin
g au
thor
ity h
as in
form
ed p
roje
ct p
rom
oter
s ab
out t
he E
urop
ean
Com
mis
sion
’s re
quire
men
ts fo
r fill
ing
in s
tate
men
ts fo
r fin
anci
al
inst
rum
ents
. A
fter t
he p
roje
ct p
rom
oter
sub
mits
a c
ompl
eted
sta
tem
ent f
or fi
nanc
ial i
nstru
men
ts, t
he m
anag
ing
auth
ority
che
cks
whe
ther
the
info
rmat
ion
prov
ided
in th
e st
atem
ent i
s in
line
with
the
Euro
pean
Com
mis
sion
’s g
uide
lines
on
stat
emen
ts fo
r fin
anci
al in
stru
men
ts (E
GES
IF
1500
15 0
6/05
/201
5).
In
the
case
of
inco
nsis
tenc
ies
the
man
agin
g au
thor
ity s
ubm
its c
omm
ents
to
proj
ect
prom
oter
s in
res
pect
of
the
com
plet
ion
of t
he s
aid
stat
emen
ts a
nd a
sks
them
to
prov
ide
clar
ifica
tions
. M
oreo
ver,
with
a v
iew
to
prop
erly
com
plet
ing
stat
emen
ts f
or
finan
cial
inst
rum
ents
, the
man
agin
g au
thor
ity c
onsu
lts re
pres
enta
tives
of t
he E
urop
ean
Com
mis
sion
.
Q 3
.1.
Ther
e w
as n
o cl
ear i
nfor
mat
ion
(gui
delin
es) f
rom
the
Euro
pean
Com
mis
sion
on
the
asse
ssm
ent o
f arti
ficia
l con
ditio
ns.
172
Q 3
.2.
We
did
not a
gree
with
the
obse
rvat
ion
beca
use
we
have
a sy
stem
for a
sses
sing
arti
ficia
l con
ditio
ns b
ut it
is n
ot th
e m
ost a
ccep
tabl
e to
ext
erna
l au
dit a
utho
ritie
s. It
is n
ot a
lway
s pos
sibl
e to
iden
tify
artif
icia
l con
ditio
ns a
nd p
rove
them
whe
n th
e pr
ojec
t is b
eing
app
rove
d, w
hich
mea
ns th
at
whe
neve
r cer
tain
risk
s are
iden
tifie
d, th
e pr
ojec
t is a
ppro
ved
as a
hig
h-ris
k pr
ojec
t and
supe
rvis
ed fo
r 7 y
ears
(whe
re th
e us
ual s
uper
visi
on
perio
d is
5 y
ears
). Su
ch p
roje
cts a
re c
heck
ed o
n an
ann
ual b
asis
and
whe
re a
ny n
ew c
ircum
stan
ces a
re id
entif
ied,
an
inve
stig
atio
n in
to th
e irr
egul
arity
per
tain
ing
to a
rtific
ial c
ondi
tions
is in
itiat
ed.
We
have
info
rmed
the
Euro
pean
Com
mis
sion
that
we
can
usua
lly id
entif
y po
ssib
le
artif
icia
l con
ditio
ns d
urin
g th
e pr
ojec
t im
plem
enta
tion
and
have
pro
vide
d so
me
exam
ples
of o
ur sy
stem
. A
met
hodo
logy
for e
stab
lishi
ng a
rtific
ial c
ondi
tions
was
als
o dr
awn
up a
nd a
ppro
ved
in a
ccor
danc
e w
ith C
hapt
er 7
of A
nnex
II (P
F 63
12).
Q 4
.1.
With
a v
iew
to e
nsur
ing
the
prop
er im
plem
enta
tion
of th
e O
pera
tiona
l Pro
gram
me
in a
ccor
danc
e w
ith th
e re
quire
men
ts o
f the
EU
regu
latio
ns
and
prev
ent i
rreg
ular
ities
in th
e ar
ea o
f pub
lic p
rocu
rem
ent,
the
syst
em o
f adm
inis
terin
g th
e EU
stru
ctur
al fu
nds i
n 20
14-2
020
(like
dur
ing
the
prev
ious
per
iod)
invo
lves
the
Publ
ic P
rocu
rem
ent O
ffic
e w
hich
the
Law
of t
he R
epub
lic o
f Lith
uani
a on
pub
lic p
rocu
rem
ent d
eem
s res
pons
ible
fo
r the
impl
emen
tatio
n of
the
publ
ic p
rocu
rem
ent p
olic
y an
d th
e en
forc
emen
t of t
he L
aw o
f the
Rep
ublic
of L
ithua
nia
on p
ublic
pro
cure
men
t an
d re
late
d im
plem
entin
g le
gisl
atio
n, p
reve
ntio
n an
d co
nsul
tatio
ns o
n pu
blic
pro
cure
men
t mat
ters
as w
ell a
s the
adm
inis
terin
g of
the
Cen
tral
Publ
ic P
rocu
rem
ent I
nfor
mat
ion
Syst
em. W
ith a
vie
w to
ens
urin
g th
at m
anag
emen
t che
cks a
re c
ondu
cted
pro
perly
and
dul
y, th
e M
inist
ry o
f Fi
nanc
e as
the
man
agem
ent a
utho
rity
has a
dopt
ed n
atio
nal l
egis
latio
n co
ntai
ning
pro
visi
ons s
ettin
g ou
t the
pro
cedu
re fo
r che
ckin
g pu
blic
pr
ocur
emen
t doc
umen
ts fo
r pro
ject
pro
mot
ers a
nd a
ppro
ved
a sa
mpl
e pu
blic
pro
cure
men
t che
cklis
t (th
e sa
mpl
e pu
blic
pro
cure
men
t che
cklis
t w
as a
ppro
ved
by th
e w
orki
ng p
arty
adm
inis
terin
g th
e EU
stru
ctur
al fu
nds f
or 2
014-
2020
est
ablis
hed
by O
rder
No
1K-2
43 o
f the
Min
iste
r for
Fi
nanc
e of
the
Rep
ublic
of L
ithua
nia
of 1
1 Ju
ly 2
013
esta
blis
hing
a w
orki
ng p
arty
and
by
Min
utes
No
19 o
f 29
May
201
5). M
oreo
ver,
as p
art
of p
reve
ntio
n ac
tiviti
es c
once
rnin
g irr
egul
ariti
es in
the
area
of p
ublic
pro
cure
men
t, th
e pl
an fo
r the
per
iod
of a
dmin
istra
ting
the
EU st
ruct
ural
fu
nds o
f 201
4 20
20 in
clud
es th
e im
prov
emen
t of t
he C
entra
l Pub
lic P
rocu
rem
ent I
nfor
mat
ion
Syst
em, w
hich
will
ena
ble
inte
rmed
iate
bod
ies t
o co
ntro
l pub
lic p
rocu
rem
ent p
roce
dure
s con
duct
ed u
sing
the
tool
s of t
he C
entra
l Pub
lic P
rocu
rem
ent I
nfor
mat
ion
Syst
em w
ith g
reat
er
effic
ienc
y. D
etai
led
prop
osal
s con
cern
ing
the
cust
omis
atio
n of
the
Cen
tral P
ublic
Pro
cure
men
t Inf
orm
atio
n Sy
stem
to th
e pu
blic
pro
cure
men
t co
ntro
l exe
rcis
ed b
y in
term
edia
te b
odie
s hav
e be
en su
bmitt
ed to
the
Publ
ic P
rocu
rem
ent O
ffic
e en
trust
ed w
ith th
e ad
min
istra
tion
of th
e C
entra
l Pu
blic
Pro
cure
men
t Inf
orm
atio
n Sy
stem
by
the
Law
of t
he R
epub
lic o
f Lith
uani
a on
pub
lic p
rocu
rem
ent.
The
Publ
ic P
rocu
rem
ent O
ffice
has
de
velo
ped
and
impl
emen
ted
the
Publ
ic P
rocu
rem
ent R
isk
Man
agem
ent I
nfor
mat
ion
Syst
em (‘
the
PPR
MIS
’) u
sing
a ri
sk m
anag
emen
t m
etho
dolo
gy fo
r cal
cula
ting
risks
inhe
rent
to sp
ecifi
c co
ntra
ctin
g au
thor
ities
and
thei
r pub
lic p
rocu
rem
ent p
roce
dure
thro
ugho
ut th
e pu
blic
pr
ocur
emen
t cyc
le, t
hus e
xerc
isin
g co
ntro
l the
reof
. The
PPR
MIS
ena
bles
syst
em u
sers
at a
ny ti
me
to re
ceiv
e ris
k as
sess
men
ts a
nd ri
sk p
rofil
es
of c
ontra
ctin
g au
thor
ities
and
thei
r pub
lic p
rocu
rem
ent p
roce
dure
s and
pro
cure
men
t con
tract
s, to
sele
ct h
ighe
st-r
isk
proj
ects
and
con
tract
s for
as
sess
men
t and
to c
hoos
e co
ntra
ctin
g au
thor
ities
for c
heck
s. W
ith a
vie
w to
enh
anci
ng a
nd m
aint
aini
ng th
e ad
min
istra
tive
capa
city
of
auth
oriti
es a
dmin
iste
ring
the
EU st
ruct
ural
fund
s, th
e m
anag
ing
auth
ority
col
lect
s and
ass
esse
s inf
orm
atio
n on
its o
wn
adm
inis
trativ
e ca
paci
ties a
nd th
ose
of o
ther
aut
horit
ies a
nd th
e ne
ed to
enh
ance
them
, dev
elop
s and
impr
oves
a sy
stem
for b
uild
ing
and
prom
otin
g th
ose
adm
inis
trativ
e ca
paci
ties o
n th
e ba
sis o
f inf
orm
atio
n re
ceiv
ed a
nd o
rgan
ises
cen
tralis
ed tr
aini
ng to
enh
ance
adm
inis
trativ
e ca
paci
ties.
Exam
ples
of c
entra
lised
trai
ning
eve
nts o
rgan
ised
by
the
man
agin
g au
thor
ity in
the
area
of p
ublic
pro
cure
men
t: –
1 D
ecem
ber 2
015
– “P
ublic
pro
cure
men
t: aw
ard
and
supe
rvis
ion
of c
ontra
cts (
good
s and
serv
ices
)”. T
hat t
rain
ing
even
t cov
ered
dis
pute
se
ttlem
ent s
olut
ions
bef
ore
and
afte
r the
con
tract
is a
war
ded,
spec
ific
aspe
cts o
f aw
ardi
ng c
ontra
cts,
aspe
cts c
once
rnin
g am
endm
ents
to
cont
ract
s, et
c.;
– 6
Nov
embe
r 201
5 –
“Pub
lic p
rocu
rem
ent:
awar
d an
d su
perv
isio
n of
con
tract
s (w
orks
)”. T
hat t
rain
ing
even
t cov
ered
spec
ific
aspe
cts o
f im
plem
entin
g w
orks
con
tract
s, sp
ecifi
c fe
atur
es o
f FID
IC c
ontra
cts,
pric
ing
of w
orks
con
tract
s, et
c.;
173
– 3
Nov
embe
r 201
5 –
“Pub
lic p
rocu
rem
ent:
cost
-eff
ectiv
enes
s ass
essm
ent,
a pr
actic
al w
orks
hop”
. The
eve
nt c
over
ed c
ases
whe
re p
ropo
sals
w
ere
asse
ssed
on
the
basi
s of t
he c
ost-e
ffec
tiven
ess c
riter
ion,
the
iden
tific
atio
n of
cos
t-eff
ectiv
enes
s crit
eria
, par
amet
ers a
nd th
eir c
ompa
rativ
e w
eigh
ts, s
peci
fic a
spec
ts o
f exp
ert e
valu
atio
ns, e
tc.;
– 28
Apr
il 20
14 a
nd 1
2 N
ovem
ber 2
014
– “P
ublic
pro
cure
men
t for
pro
ject
s fin
ance
d by
the
EU S
truct
ural
Fun
ds a
nd it
s sup
ervi
sion
”. T
he
even
t cov
ered
the
scop
e an
d ty
pes o
f pub
lic p
rocu
rem
ent c
ontro
ls, e
x an
te a
nd e
x po
st c
ontro
ls a
nd sp
ecifi
c as
pect
s the
reof
, ass
essm
ent a
nd
use
of in
spec
tion
resu
lts, s
ampl
ing-
base
d co
ntro
ls, p
lann
ing,
impl
emen
tatio
n an
d ev
alua
tion
ther
eof,
prac
tical
exa
mpl
es fe
atur
ing
com
plet
ed
proj
ects
, etc
. Th
e m
anag
ing
auth
ority
info
rms a
utho
ritie
s adm
inis
terin
g th
e EU
stru
ctur
al fu
nds a
bout
upc
omin
g ce
ntra
lised
trai
ning
eve
nts b
y pu
blis
hing
in
form
atio
n on
the
web
site
of t
he E
U S
truct
ural
Fun
ds w
ww
.esi
nves
ticijo
s.lt a
nd/o
r by
e-m
ail t
o co
ntac
t per
sons
indi
cate
d by
such
aut
horit
ies.
Q 5
.1.
With
a v
iew
to im
prov
ing
the
effic
ienc
y of
pay
men
t req
uest
che
cks a
nd o
n-th
e-sp
ot p
roje
ct c
heck
s in
Lith
uani
a, th
ere
are
man
agem
ent c
ontro
ls
plan
ned
to e
nsur
e th
e pr
oper
impl
emen
tatio
n. N
atio
nal l
egis
latio
n re
gula
ting
the
adm
inis
terin
g an
d fin
anci
ng o
f th
e EU
stru
ctur
al f
unds
set
s ou
t tha
t on-
the-
spot
che
cks
mus
t be
cond
ucte
d fo
r ea
ch p
roje
ct a
t lea
st o
nce
durin
g th
e im
plem
enta
tion
perio
d (e
xcep
tions
are
onl
y po
ssib
le
whe
n ap
plyi
ng a
sel
ectio
n m
etho
dolo
gy c
oord
inat
ed w
ith t
he m
anag
ing
and
the
certi
fyin
g au
thor
ities
). Th
e m
anag
ing
auth
ority
sup
ervi
ses
func
tions
del
egat
ed to
inte
rmed
iate
bod
ies,
chec
ks o
n-th
e-sp
ot c
heck
s per
form
ed b
y in
term
edia
te b
odie
s in
acco
rdan
ce w
ith th
e ris
ks id
entif
ied
and
the
plan
of r
isk
man
agem
ent m
easu
res a
nd v
erifi
es p
aym
ent r
eque
sts s
ubm
itted
by
proj
ect p
rom
oter
s and
che
cked
by
inte
rmed
iate
bod
ies.
In
tern
al p
roce
dure
s of i
nter
med
iate
bod
ies r
egul
atin
g al
l fun
ctio
ns a
nd c
ontro
ls e
xerc
ised
by
the
body
are
con
tinuo
usly
revi
ewed
and
impr
oved
ta
king
into
acc
ount
any
sel
f-de
tect
ed s
hortc
omin
gs, l
egis
lativ
e am
endm
ents
and
obs
erva
tions
put
forw
ard
by a
n au
dit a
utho
rity
and
rece
ived
du
ring
othe
r in
spec
tions
. The
re a
re c
heck
lists
to b
e co
mpl
eted
dur
ing
man
agem
ent v
erifi
catio
ns a
nd o
n-th
e-sp
ot v
erifi
catio
ns o
f in
divi
dual
op
erat
ions
, whi
ch a
re d
etai
led
and
focu
sing
on
each
asp
ect o
f el
igib
ility
and
whi
ch r
equi
re n
ot o
nly
chec
king
an
actio
n co
mpl
eted
but
als
o pr
ovid
ing
expl
anat
ions
(w
hat h
as b
een
asse
ssed
and
/or
chec
ked
whe
n co
mpl
etin
g th
e ac
tion)
. Che
cklis
ts c
onta
in d
etai
led
inst
ruct
ions
to th
e st
aff w
ith a
vie
w to
ens
urin
g a
unifo
rm u
nder
stan
ding
. Che
cklis
ts, l
ike
inte
rnal
pro
cedu
res,
are
cont
inuo
usly
revi
ewed
and
impr
oved
to d
etec
t as
man
y in
cons
iste
ncie
s as
pos
sibl
e. M
anag
emen
t ve
rific
atio
ns a
nd o
n-th
e-sp
ot v
erifi
catio
ns o
f in
divi
dual
ope
ratio
ns c
ondu
cted
by
an
inte
rmed
iate
bod
y (th
e im
plem
entin
g au
thor
ity) a
re s
uppl
emen
ted
with
var
ious
act
ions
to p
reve
nt ir
regu
larit
ies
and
redu
ce ri
sks
(e.g
. tra
inin
g fo
r app
lican
ts a
nd p
roje
ct p
rom
oter
s, pr
elim
inar
y in
spec
tion
of d
ocum
ents
sele
cted
, cou
nsel
ling,
etc
.), th
us se
ekin
g to
info
rm p
roje
ct p
rom
oter
s as
ear
ly a
s pos
sibl
e ab
out r
equi
rem
ents
to b
e re
spec
ted
and
abou
t pos
sibl
e ne
gativ
e co
nseq
uenc
es in
the
even
t of n
on-c
ompl
ianc
e.
The
man
agin
g au
thor
ity e
nsur
es th
at th
e ce
rtify
ing
auth
ority
rec
eive
s al
l req
uire
d in
form
atio
n on
exp
endi
ture
-rel
ated
pro
cedu
res
and
chec
ks
cond
ucte
d in
the
cour
se o
f app
rova
l. Th
e ce
rtify
ing
auth
ority
, exe
rcis
ing
the
right
stip
ulat
ed in
par
agra
ph 7
0 of
the
Rul
es fo
r the
adm
inis
tratio
n an
d fin
anci
ng o
f ope
ratio
nal p
rogr
amm
es a
ppro
ved
by R
esol
utio
n N
o 12
25 o
f the
Gov
ernm
ent o
f the
Rep
ublic
of L
ithua
nia
of 1
2 N
ovem
ber
2008
app
rovi
ng t
he R
ules
for
adm
inis
terin
g an
d fin
anci
ng o
pera
tiona
l pr
ogra
mm
es a
nd t
akin
g in
to a
ccou
nt a
ny i
nfor
mat
ion
avai
labl
e on
irr
egul
ariti
es d
etec
ted
and
not
elim
inat
ed,
the
resu
lts o
f its
che
cks
and
the
audi
t ob
serv
atio
ns a
nd r
ecom
men
datio
ns g
iven
by
the
audi
t au
thor
ity, t
he C
ourt
and
the
Euro
pean
Com
mis
sion
, ded
ucts
(red
uces
) cer
tain
exp
endi
ture
and
/or d
oes
not d
ecla
re it
if it
can
not c
onfir
m th
at
the
expe
nditu
re is
elig
ible
for d
ecla
ring
to th
e Eu
rope
an C
omm
issi
on.
Q 6
.1.
Yes
Q 6
.2.
No
174
Q 6
.3.
Yes
; W
ith a
vie
w to
ens
urin
g th
e im
plem
enta
tion
of c
ompe
titio
n pr
inci
ples
and
pre
vent
vio
latio
ns re
latin
g to
stat
e ai
d, th
e ad
min
iste
ring
of th
e EU
st
ruct
ural
fund
s in
2014
-202
0 in
volv
es th
e C
ompe
titio
n C
ounc
il of
the
Rep
ublic
of L
ithua
nia
(‘th
e C
ompe
titio
n C
ounc
il’).
The
Com
petit
ion
Cou
ncil
cons
ults
var
ious
aut
horit
ies a
nd p
roje
ct p
rom
oter
s on
mat
ters
of t
he c
ompe
titio
n po
licy
and
stat
e ai
d, c
ondu
cts e
xper
t eva
luat
ions
of
stat
e ai
d pr
ojec
ts a
nd o
rgan
ises
trai
ning
(e.g
. on
17 D
ecem
ber 2
015
the
Com
petit
ion
Cou
ncil
is to
hol
d a
conf
eren
ce “
Stat
e ai
d: re
leva
nt is
sues
an
d pr
actic
al a
pplic
atio
n”).
The
conf
eren
ce is
to d
iscu
ss th
e pr
inci
ples
and
pro
cedu
res o
f gra
ntin
g st
ate
aid
and
othe
r pra
ctic
al a
spec
ts. W
ith a
vi
ew to
impr
ovin
g st
ate
aid
cont
rol a
nd c
ompl
ianc
e w
ith le
gisl
atio
n on
stat
e ai
d, th
e M
inis
try o
f Fin
ance
as t
he m
anag
ing
auth
ority
car
ries o
ut
chec
ks o
n tw
o le
vels
(on
the
leve
l of t
he im
plem
entin
g m
easu
re o
f a p
riorit
y of
the
Ope
ratio
nal P
rogr
amm
e fo
r EU
fund
s inv
estm
ents
for
2014
-202
0 (b
y co
mpl
etin
g a
gene
ral s
tate
aid
che
cklis
t (th
e sa
mpl
e ch
eckl
ist o
n st
ate
aid
and
de m
inim
is a
id g
rant
ed o
r not
gra
nted
is a
ppro
ved
by th
e w
orki
ng p
arty
adm
inis
terin
g th
e EU
stru
ctur
al fu
nds f
or 2
014-
2020
est
ablis
hed
by O
rder
No
1K-2
43 o
f the
Min
iste
r for
Fin
ance
of t
he
Rep
ublic
of L
ithua
nia
of 1
1 Ju
ly 2
013
esta
blis
hing
a w
orki
ng p
arty
and
by
Min
utes
No
8 of
27
June
201
4) a
nd o
n th
e pr
ojec
t lev
el (t
he
chec
klis
t for
pro
ject
com
plia
nce
with
stat
e ai
d ru
les (
the
form
of t
he c
heck
list f
or p
roje
ct c
ompl
ianc
e w
ith st
ate
aid
rule
s is a
ppro
ved
by
min
istri
es to
geth
er w
ith th
e pr
ojec
t fin
anci
ng te
rms a
nd c
ondi
tions
on
the
basi
s of s
ampl
e ch
eckl
ists
pre
sent
ed b
y th
e m
anag
ing
auth
ority
or a
sa
mpl
e ch
eckl
ist f
or p
roje
ct c
ompl
ianc
e w
ith d
e m
inim
is a
id ru
les a
ppro
ved
by M
inut
rs N
o 17
of t
he w
orki
ng p
arty
adm
inis
terin
g th
e EU
st
ruct
ural
ass
ista
nce
for 2
014-
2020
of 2
4 A
pril
2015
). M
oreo
ver,
whe
n su
perv
isin
g ta
sks d
eleg
ated
to in
term
edia
te b
odie
s, in
the
risk
man
agem
ent p
lan
the
man
agem
ent a
utho
rity
prov
ided
for a
mea
sure
to c
heck
whe
ther
inte
rmed
iate
bod
ies u
sing
the
gene
ral c
heck
list f
or st
ate
aid
esta
blis
hed
the
gran
ting
or n
on-g
rant
ing
of st
ate
aid
unde
r the
fina
ncin
g te
rms a
nd c
ondi
tions
, and
whe
re st
ate
aid
was
gra
nted
, the
m
anag
emen
t aut
horit
y ch
ecke
d w
heth
er im
plem
entin
g au
thor
ities
pro
perly
est
ablis
hed
the
com
plia
nce
of st
ate
aid
with
stat
e ai
d ru
les o
n th
e ba
sis o
f a d
etai
led
stat
e ai
d ch
eckl
ist d
raw
n up
by
an in
term
edia
te b
ody
and
taki
ng in
to a
ccou
nt th
e qu
ality
of c
heck
s com
plet
ed. A
s men
tione
d in
the
repl
y to
Que
stio
n 4.
1, w
ith a
vie
w to
enh
anci
ng a
nd m
aint
aini
ng th
e ad
min
istra
tive
capa
city
of a
utho
ritie
s adm
inis
terin
g th
e EU
st
ruct
ural
fund
s, th
e m
anag
ing
auth
ority
col
lect
s and
ass
esse
s inf
orm
atio
n on
its o
wn
adm
inis
trativ
e ca
paci
ties a
nd th
ose
of o
ther
aut
horit
ies
and
the
need
to e
nhan
ce th
em, d
evel
ops a
nd im
prov
es a
syst
em fo
r bui
ldin
g an
d pr
omot
ing
thos
e ad
min
istra
tive
capa
citie
s on
the
basi
s of
info
rmat
ion
rece
ived
and
org
anis
es c
entra
lised
trai
ning
on
stat
e ai
d to
pics
to e
nhan
ce a
dmin
istra
tive
capa
citie
s. In
201
4 an
d 20
15 th
ere
wer
e tra
inin
g ev
ents
org
anis
ed o
n st
ate
aid
topi
cs p
rese
ntin
g th
e co
ncep
t of s
tate
aid
and
its f
eatu
res,
gene
ral p
rinci
ples
for g
rant
ing
stat
e ai
d, ri
sks o
f un
law
ful s
tate
aid
in th
e ar
eas o
f edu
catio
n, sc
ienc
e, so
cial
pro
tect
ion,
em
ploy
men
t and
oth
ers a
s wel
l as p
ract
ical
prin
cipl
es o
f gra
ntin
g st
ate
aid.
Th
e m
anag
ing
auth
ority
ens
ures
that
the
certi
fyin
g au
thor
ity re
ceiv
es a
ll re
quire
d in
form
atio
n on
exp
endi
ture
-rel
ated
pro
cedu
res a
nd c
heck
s co
nduc
ted
in th
e co
urse
of a
ppro
val.
The
certi
fyin
g au
thor
ity, e
xerc
isin
g th
e rig
ht st
ipul
ated
in p
arag
raph
70
of th
e R
ules
for t
he a
dmin
istra
tion
and
finan
cing
of o
pera
tiona
l pro
gram
mes
app
rove
d by
Res
olut
ion
No
1225
of t
he G
over
nmen
t of t
he R
epub
lic o
f Lith
uani
a of
12
Nov
embe
r 20
08 a
ppro
ving
the
Rul
es fo
r adm
inis
terin
g an
d fin
anci
ng o
pera
tiona
l pro
gram
mes
and
taki
ng in
to a
ccou
nt a
ny in
form
atio
n av
aila
ble
on
irreg
ular
ities
det
ecte
d an
d no
t elim
inat
ed, t
he re
sults
of i
ts c
heck
s and
the
audi
t obs
erva
tions
and
reco
mm
enda
tions
giv
en b
y th
e au
dit
auth
ority
, the
Eur
opea
n C
ourt
of A
udito
rs a
nd th
e Eu
rope
an C
omm
issi
on, d
educ
ts (r
educ
es) c
erta
in e
xpen
ditu
re a
nd/o
r doe
s not
dec
lare
it if
it
cann
ot c
onfir
m th
at th
e ex
pend
iture
is e
ligib
le fo
r dec
larin
g to
the
Euro
pean
Com
mis
sion
.
Q 7
.1.
Nat
iona
l leg
isla
tion
sets
out
that
all
inte
rmed
iate
bod
ies
draw
ing
up im
plem
enta
tion
plan
s fo
r im
plem
entin
g m
easu
res
rela
ting
to
prio
ritie
s und
er th
e O
pera
tiona
l Pro
gram
me
for E
U F
unds
Inve
stm
ents
for 2
014-
2020
and
setti
ng p
roje
ct fi
nanc
ing
cond
ition
s mus
t
175
cons
ider
app
lyin
g a
sim
plifi
ed p
roce
dure
for p
ayin
g ex
pend
iture
s to
pro
ject
s. D
urin
g th
e fin
anci
ng p
erio
d of
201
4-20
20 L
ithua
nia
esta
blis
hed
a fla
t-rat
e sc
hem
e fo
r in
dire
ct c
osts
of
proj
ects
fin
ance
d by
the
EU
Stru
ctur
al F
unds
(pr
ojec
t ad
min
istra
tion
cost
s)
(Ord
er N
o 1K
-316
of
the
Min
iste
r fo
r Fi
nanc
e of
the
Rep
ublic
of
Lith
uani
a of
8 O
ctob
er 2
014
appr
ovin
g th
e R
ules
for
pro
ject
ad
min
istra
tion
and
finan
cing
, Ann
ex 1
0). A
ll in
dire
ct c
osts
of p
roje
cts
will
be
finan
ced
by a
pply
ing
the
flat r
ate.
On
26 J
une
2015
th
e m
anag
ing
auth
ority
org
anis
ed a
con
fere
nce
“Pos
sibi
litie
s fo
r app
lyin
g a
sim
plifi
ed p
roce
dure
for p
ayin
g ex
pend
iture
s in
201
4-20
20”
whe
re re
pres
enta
tives
of n
atio
nal a
utho
ritie
s pla
nnin
g an
d im
plem
entin
g m
easu
res o
f the
Ope
ratio
nal P
rogr
amm
e (in
clud
ing
thos
e fin
ance
d by
the
ER
DF
and/
or t
he C
F) w
ere
told
abo
ut p
ossi
bilit
ies
of a
pply
ing
a si
mpl
ified
pro
cedu
re f
or p
ayin
g ex
pend
iture
s and
its b
enef
its in
the
proc
ess o
f adm
inis
terin
g th
e EU
stru
ctur
al fu
nds.
L
UX
EM
BO
UR
G
Q 1
.1.
FEA
DER
: Oui
FEA
MP:
Ne
s’ap
pliq
ue p
as
FSE:
Oui
FED
ER: O
ui
FC: N
e s’
appl
ique
pas
Q 1
.2.
FED
ER: I
l s’a
git u
niqu
emen
t d’in
dica
teur
s com
mun
s et f
inan
cier
s
FSE:
Ind
icat
eurs
spé
cifiq
ues
au n
ivea
u de
s pr
ojet
s en
fon
ctio
n de
la
natu
re d
es p
roje
ts (
proj
ets
de f
orm
atio
n, d
’inse
rtion
, d’
inse
rtion
soci
o-pr
ofes
sion
nelle
et d
e sy
stèm
e/st
ruct
ure)
FEA
DER
: Des
indi
cate
urs
supp
lém
enta
ires
ne s
ont p
as e
ncor
e dé
term
inés
, mai
s il
n'es
t pas
exc
lu q
ue le
Lux
embo
urg
aura
reco
urs
à de
s ind
icat
eurs
aut
res q
ue c
eux
prév
u pa
r le
CC
ES c
adre
com
mun
d'év
alua
tion
et d
e su
ivi.
Q 1
.3.
Oui
;
FED
ER: I
l s’a
git d
’indi
cate
urs d
e ré
alis
atio
n co
mm
uns f
ourn
is p
ar c
haqu
e bé
néfic
iaire
176
FSE:
Les
don
nées
fin
anci
ères
et d
e su
ivi s
ont c
olle
ctés
sem
estri
elle
men
t au
nive
au d
es o
péra
tions
. Leu
r ré
alité
et e
xact
itude
son
t vér
ifiée
s se
mes
triel
lem
ent s
ur b
ase
d’un
con
trôle
ex
ante
à 1
00%
sur p
ièce
et s
ur p
lace
Q 2
.2.
Non
;
FED
ER: L
e Lu
xem
bour
g n’
utili
se p
as le
s ins
trum
ents
fina
ncie
rs
FSE:
Vu
la ta
ille
de l’
enve
lopp
e fin
anci
ère,
le F
SE a
u Lu
xem
bour
g n’
a pa
s rec
ours
aux
inst
rum
ents
fina
ncie
rs
FEA
DER
: L'au
torit
é de
ges
tion
du F
eade
r ne
réd
ige
pas
de te
l rap
port
car
le F
eade
r n'
a pa
s m
is e
n œ
uvre
des
mes
ures
aya
nt r
ecou
rs à
des
in
stru
men
ts fi
nanc
iers
.
Q 4
.1.
Non
Q 5
.1.
Oui
; FE
DER
: Nou
velle
che
ck-li
st d
e co
ntrô
le (m
esur
e ex
-pos
t),
Not
e d’
orie
ntat
ion
sur l
es in
cide
nces
de
la rè
glem
enta
tion
sur l
es a
ides
d’É
tat e
n m
atiè
re d
e R
DI (
prév
entif
),
Réu
nion
s de
sens
ibili
satio
n av
ec le
bén
éfic
iaire
(pré
vent
if),
Form
atio
n du
staf
f FS
E: D
es n
égoc
iatio
ns e
t dis
cuss
ions
bila
téra
les
avec
les
porte
urs
de p
roje
t (bé
néfic
iaire
s) o
nt li
eu lo
rs d
e l’é
tabl
isse
men
t de
l
a co
nven
tion
FSE.
Cec
i per
met
de
clar
ifier
les é
vent
uelle
s am
bigu
ïtés.
Par l
a su
ite, l
’Aut
orité
de
gest
ion
effe
ctue
des
con
trôle
s ex-
ante
à 1
00%
sur p
ièce
s et s
ur p
lace
de
tout
es le
s dép
ense
s
déc
laré
es e
t ce
sur u
ne
base
sem
estri
elle
. El
le a
éga
lem
ent r
ecou
rs a
ux o
ptio
ns d
e co
uts s
impl
ifiés
, ce
qui p
erm
et d
e m
ieux
cib
ler l
es m
issi
ons d
e co
ntrô
les.
Q 6
.1.
Oui
Q 6
.2.
Non
Q 6
.3.
Oui
; FE
DER
: Nou
velle
che
ck-li
st d
e co
ntrô
le (m
esur
e ex
-pos
t),
Not
e d’
orie
ntat
ion
sur l
es in
cide
nces
de
la rè
glem
enta
tion
sur l
es a
ides
d’É
tat e
n m
atiè
re d
e R
DI (
prév
entif
),
Réu
nion
s de
sens
ibili
satio
n av
ec le
bén
éfic
iaire
(pré
vent
if),
Form
atio
n du
staf
f. FS
E: E
n ce
qui
con
cern
e l’A
G, l
es m
esur
es p
réve
ntiv
es su
pplé
men
taire
s ne
sont
pas
jugé
es n
éces
saire
s car
des
déf
icie
nces
ou
des p
robl
èmes
sy
stém
ique
s n’o
nt p
as é
té d
écel
és e
n la
mat
ière
(les
mes
ures
app
licab
les a
ctue
llem
ent s
ont s
uffis
ante
s).
177
Q 7
.1.
FED
ER: P
rése
ntat
ion
de l’
optio
n au
x bé
néfic
iaire
s pot
entie
ls,
Réu
nion
s de
sens
ibili
satio
n,
Gui
de d
e l’u
tilis
ateu
r ave
c re
com
man
datio
ns p
our e
ncou
rage
r les
bén
éfic
iaire
s à re
cour
ir à
cette
opt
ion.
M
AL
TA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
By
way
of
exam
ple,
the
focu
s w
ill b
e on
ope
ratio
nal p
rogr
amm
es I
and
II
unde
r th
e C
ohes
ion
Polic
y. B
oth
list r
esul
ts-r
elat
ed
indi
cato
rs in
line
with
the
obje
ctiv
es o
f EU
202
0. T
hose
indi
cato
rs w
ill fa
cilit
ate
deci
sion
s as
to w
heth
er th
e ob
ject
ives
hav
e be
en
atta
ined
or
not.
Exam
ples
of
indi
cato
rs i
nclu
de 'u
nder
taki
ngs
use
the
inte
rnet
to
mak
e sa
les
thro
ugh
e-co
mm
erce
’ an
d ‘o
lder
w
orke
rs fi
ndin
g jo
bs, i
n sp
ite o
f the
ir ag
e’.
Q 1
.3.
Yes
;
The
mea
sure
s will
be
clos
ely
linke
d an
d de
pend
on
the
prog
ress
to b
e m
ade
at th
at st
age
of im
plem
enta
tion.
Q 2
.1.
Yes
;
Trai
ning
for o
ffic
ials
/Dat
abas
e pr
ovid
ing
solu
tions
to th
e ex
istin
g re
quire
men
ts. I
t sho
uld
also
be
note
d th
at a
s fa
r as
the
finan
cial
inst
rum
ents
ar
e co
ncer
ned,
all
of th
e gu
idan
ce n
otes
issu
ed b
y th
e C
omm
issi
on w
ill b
e ta
ken
into
acc
ount
.
178
Q 4
.1.
Yes
. The
se m
easu
res i
nclu
de m
anua
ls a
nd g
uide
lines
for b
enef
icia
ries,
train
ing
for t
hese
ben
efic
iarie
s and
, whe
re n
eces
sary
, iss
ue o
f circ
ular
s.
Q 5
.1.
Yes
; Si
mpl
ifica
tion,
im
prov
emen
t of
dat
abas
es, b
ilate
ral
mee
tings
bet
wee
n th
e M
anag
emen
t A
utho
rity
and
the
bene
ficia
ries
in t
he p
rese
nce
of
seni
or o
ffic
ials
from
the
cont
ract
s dep
artm
ent a
nd th
e de
partm
ent m
akin
g th
e pa
ymen
ts.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
; Th
e fu
nds a
re a
ll ce
ntra
lised
und
er o
ne M
anag
emen
t Aut
horit
y th
at c
oord
inat
es w
ith th
e St
ate
Aid
Mon
itorin
g B
oard
dur
ing
the
proc
essi
ng o
f ap
plic
atio
ns fo
r any
giv
en p
roje
ct.
Q 7
.1.
The
inte
ntio
n is
to a
dopt
‘fla
t rat
e fin
anci
ng’ i
n re
latio
n to
the
two
fund
s. In
add
ition
, the
‘sta
ndar
d sc
ale
of u
nit c
osts
’ will
be
used
in
rela
tion
to th
e Eu
rope
an S
ocia
l Fun
d.
N
ET
HE
RL
AN
DS
Q 1
.1.
EAFR
D: 0
EMFF
: 0
ESF:
Yes
ERD
F: Y
es
CF:
0
Q 1
.2.
With
reg
ard
to t
he E
SF, w
e w
ould
ref
er y
ou t
o th
e ES
F 20
14-2
020
oper
atio
nal
prog
ram
me,
whi
ch g
ives
the
se i
ndic
ator
s, an
d w
hich
is th
e su
bjec
t of a
n an
nual
repo
rt.
179
With
rega
rd to
the
ERD
F, p
leas
e se
e th
e fo
llow
ing
brea
kdow
n by
man
agin
g au
thor
ity.
Q 1
.3.
Yes
Q 2
.2.
No;
The
guid
ance
refe
rred
to re
late
s to
the
new
201
4-20
20 p
rogr
amm
ing
perio
d. N
o fin
anci
ng in
stru
men
ts fo
r tha
t per
iod
have
yet
bee
n la
unch
ed
in th
e N
ethe
rland
s.
Q 3
.5.
Che
cks h
ave
been
car
ried
out a
nd im
prov
emen
ts h
ave
been
foun
d.
Q 3
.6.
The
Net
herla
nds h
as d
raw
n up
an
erro
r rat
e ac
tion
plan
for t
he ru
ral d
evel
opm
ent p
rogr
amm
e, in
con
sulta
tion
with
the
Euro
pean
Com
mis
sion
, an
d ha
s inf
orm
ed th
e C
omm
issi
on a
ccor
ding
ly.
Q 4
.1.
The
Proc
urem
ent A
ct 2
012
(Aan
best
edin
gsw
et 2
012,
‘Aw
2012
’) e
nter
ed in
to fo
rce
in th
e N
ethe
rland
s on
1 A
pril
2013
. It i
s the
mos
t rec
ent
trans
posa
l of t
he E
urop
ean
dire
ctiv
es fo
r the
cla
ssic
sect
ors (
2004
/18/
EC) a
nd u
tiliti
es (2
004/
17/E
C).
The
requ
irem
ents
refe
rred
to a
re
inco
rpor
ated
her
e. T
he A
ct a
lso
incl
udes
the
rule
s gov
erni
ng p
ublic
con
tract
s to
whi
ch th
e Eu
rope
an re
quire
men
ts d
o no
t app
ly. T
hese
rule
s are
sp
elt o
ut in
mor
e de
tail
in th
e Pr
opor
tiona
lity
Gui
de (G
ids P
ropo
rtion
alite
it) a
nd th
e Pr
ocur
emen
t Reg
ulat
ion
for P
ublic
Wor
ks 2
012
(Aan
best
edin
gsre
glem
ent W
erke
n 20
12, ‘
AR
W 2
012’
), bo
th o
f whi
ch se
t out
lega
lly b
indi
ng g
uide
lines
. In
cond
uctin
g pr
ocur
emen
t ope
ratio
ns
cont
ract
ing
auth
oriti
es m
ust c
ompl
y w
ith th
e pr
inci
ple
of p
ropo
rtion
ality
. If t
hey
depa
rt fr
om a
ny a
spec
t of t
he P
ropo
rtion
ality
Gui
de th
ey m
ust
give
reas
ons f
or d
oing
so.
Q 5
.1.
Yes
; A
s reg
ards
the
ERD
F, th
ese
mea
sure
s are
des
crib
ed e
xten
sive
ly in
the
impr
ovem
ent p
lan
and
the
adju
sted
wor
k in
stru
ctio
ns in
con
nect
ion
with
th
e in
terr
uptio
n of
pay
men
t. So
me
(min
or) m
easu
res
have
als
o be
en ta
ken
with
resp
ect t
o th
e ES
F. W
ith re
gard
to m
anag
emen
t ver
ifica
tions
, m
ore
stru
ctur
ed in
form
atio
n fo
r ver
ifica
tion
team
s (e
.g. Q
&A
s fo
r sta
ff).
Effe
ctiv
enes
s of
ver
ifica
tions
: use
of s
tatis
tical
rand
om s
ampl
ing
for
all m
easu
res (
actio
n C
was
add
ed o
nly
late
r). W
hat e
vide
nce
is th
ere
that
this
has
bee
n ef
fect
ive?
Esp
ecia
lly th
e fir
st a
nd se
cond
line
err
or ra
te:
a re
cent
new
figu
re fr
om th
e au
dit a
utho
rity
show
ing
abou
t 1.0
% g
ross
for p
roje
ct a
udits
car
ried
out i
n 20
15 o
n de
clar
atio
ns m
ade
in 2
014.
Q 6
.1.
Yes
Q 6
.2.
No;
Th
e re
gula
tions
for t
he E
MFF
and
the
EAFR
D e
xpre
ssly
indi
cate
whe
n st
ate
aid
may
be
invo
lved
: see
for e
xam
ple
Reg
ulat
ion
1305
/201
3.
Mea
sure
s with
in th
e sc
ope
of A
rticl
e 42
of t
he T
FEU
do
not i
nvol
ve st
ate
aid.
The
re is
no
sim
ilar p
rovi
sion
for t
he E
SF o
r the
ER
DF.
Q 6
.3.
Yes
; W
here
a se
ctio
n of
a p
rogr
amm
e m
ay c
ompr
ise
stat
e ai
d, th
e m
anag
emen
t aut
horit
y ha
ndlin
g pr
ojec
t app
licat
ions
mus
t jud
ge w
heth
er th
e ap
plic
atio
n is
con
trary
to th
e st
ate
aid
rule
s. Th
e M
embe
r Sta
tes c
anno
t cor
rect
the
syst
emic
flaw
refe
rred
to in
que
stio
n 6.
2. R
egul
atio
ns
180
cann
ot b
e am
ende
d by
the
Mem
ber S
tate
s. Th
is d
oes n
ot c
hang
e th
e fa
ct th
at th
e re
spon
sibl
e au
thor
ities
hav
e ex
perti
se in
stat
e ai
d.
Q 7
.1.
The
Min
iste
rial o
rder
on
Min
istry
of E
cono
mic
Aff
airs
Eur
opea
n su
bsid
ies (
Reg
elin
g Eu
rope
se E
Z-su
bsid
ies)
incl
udes
a si
mpl
ified
co
st c
alcu
latio
n fo
r elig
ible
labo
ur c
osts
. No
othe
r sys
tem
of c
alcu
latio
n fo
r lab
our c
osts
may
be
used
. The
sim
plifi
ed la
bour
cos
t ca
lcul
atio
n is
pro
mot
ed in
the
ERD
F ha
ndbo
ok a
nd in
the
expl
anat
ory
note
s for
reci
pien
ts.
PO
LA
ND
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
For
the
purp
ose
of m
easu
ring
the
effe
cts
of in
terv
entio
n un
der
the
oper
atio
nal p
rogr
amm
es c
o-fin
ance
d by
the
ERD
F/C
F/ES
F, a
ra
ft of
indi
cato
rs a
pplie
d at
pro
ject
leve
l der
ived
from
the
Com
mon
Lis
t of K
ey In
dica
tors
pre
pare
d by
the
Min
iste
r for
Reg
iona
l D
evel
opm
ent m
ust b
e us
ed. T
he li
st c
ompr
ises
the
com
mon
indi
cato
rs a
t Eur
opea
n le
vel s
et in
the
fund
reg
ulat
ions
and
the
key
indi
cato
rs se
t at n
atio
nal l
evel
.
The
Man
agin
g A
utho
rity
may
als
o ap
ply
addi
tiona
l pr
ogra
mm
e-sp
ecifi
c in
dica
tors
whi
ch a
re h
ighl
y de
taile
d w
ith a
vie
w t
o m
onito
ring
the
effe
cts o
f the
ope
ratio
nal p
rogr
amm
e as
a w
hole
.
For
exam
ple,
in
the
case
of
the
ESF,
the
raf
t of
mea
sure
s in
clud
es a
bout
80
indi
cato
rs f
or m
onito
ring
regi
onal
ope
ratio
nal
prog
ram
mes
and
327
indi
cato
rs fo
r mon
itorin
g in
terv
entio
n by
the
natio
nal p
rogr
amm
e (K
now
ledg
e Ed
ucat
ion
Dev
elop
men
t OP)
. A
lis
t of
ke
y in
dica
tors
fo
r th
e ER
DF
and
CF
is
avai
labl
e at
:
181
http
://w
ww
.mir.
gov.
pl/m
edia
/227
4/w
ytyc
zne_
nr_1
3_22
0415
_zal
_1.p
df
As
rega
rds
the
EAFR
D,
Pola
nd p
lans
to
use
an a
dditi
onal
ind
icat
or ‘
Num
ber
of b
enef
icia
ries
of i
nves
tmen
ts t
o pr
even
t th
e de
stru
ctio
n of
agr
icul
tura
l pr
oduc
tion
pote
ntia
l’, w
ith a
vie
w t
o re
porti
ng o
n th
e re
sults
of
spec
ific
obje
ctiv
e 3B
(fo
cus
area
). In
form
atio
n co
ncer
ning
tha
t in
dica
tor
was
inc
lude
d in
the
201
4-20
RD
P in
Cha
pter
11
of t
he I
ndic
ator
Pla
n, p
oint
11.
5.
Prog
ram
me-
Spec
ific
Targ
et a
nd O
utpu
t.
It is
als
o pl
anne
d to
use
the
addi
tiona
l nat
iona
l ind
icat
ors s
et in
Ann
ex N
o 5
to th
e 20
14-2
0 R
DP.
Q 1
.3.
Yes
;
Info
rmat
ion
on th
e ch
oice
of i
ndic
ator
s, an
est
imat
ion
of th
eir v
alue
and
fact
ors i
nflu
enci
ng th
e ac
hiev
emen
t of m
ilest
ones
and
targ
ets i
s set
out
in
the
anne
x to
the
oper
atio
nal p
rogr
amm
e. T
his
Ann
ex c
onta
ins
the
info
rmat
ion
requ
ired
by A
rticl
e 4
of Im
plem
entin
g R
egul
atio
n (E
U) N
o 21
5/20
14.
Und
er t
he 2
014-
20 f
inan
cial
per
spec
tive,
a r
epor
ting
syst
em c
omm
on t
o al
l op
erat
iona
l pr
ogra
mm
es h
as b
een
crea
ted
in P
olan
d w
hich
co
mpr
ises
col
lect
ion
of d
ata
on in
divi
dual
pro
gram
mes
, in
parti
cula
r in
term
s of
fin
anci
al a
nd p
hysi
cal i
ndic
ator
s. Th
e da
ta c
olla
ted
in th
e ce
ntra
l IT
sys
tem
des
igne
d fo
r th
e re
quire
men
ts o
f th
e 20
14-2
0 fin
anci
al p
ersp
ectiv
e fo
rm a
bas
is f
or r
elia
ble
and
accu
rate
rep
orts
. Th
e M
anag
ing
Aut
horit
ies w
ill m
onito
r ach
ieve
men
t of t
he p
erfo
rman
ce fr
amew
ork
targ
ets o
n an
ong
oing
bas
is (i
nclu
ding
with
in th
e fr
amew
ork
of
natio
nal p
erio
dic
repo
rts) a
nd w
ill re
spon
d to
dev
elop
men
ts th
at c
ould
impa
ct a
chie
vem
ent o
f tar
gets
.
For e
xam
ple,
usi
ng th
e IT
syst
em re
sour
ces,
we
will
be
able
to p
rese
nt c
ompr
ehen
sive
info
rmat
ion
on th
e im
plem
enta
tion
of th
e ES
F in
Pol
and
incl
udin
g de
tails
of t
he p
artic
ipan
t stru
ctur
e (a
ge, e
duca
tion,
em
ploy
men
t sta
tus,
mem
bers
hip
of sp
ecia
l gro
ups,
disa
bilit
y, e
tc.),
indi
cato
rs (s
ee
abov
e) a
nd p
rogr
ess w
ith fi
nanc
ial i
mpl
emen
tatio
n of
the
ESF.
It sh
ould
, how
ever
, be
born
e in
min
d th
at it
will
not
be
poss
ible
to su
mm
aris
e th
e im
pact
of E
U fu
nds i
n th
e 20
14-2
0 fin
anci
al p
ersp
ectiv
e un
til
suff
icie
nt p
rogr
ess h
as b
een
mad
e - 2
017
will
be
too
early
a st
age
to p
rodu
ce su
mm
ary
conc
lusi
ons.
As
rega
rds
the
EAFR
D, i
t sh
ould
be
poss
ible
to
pres
ent
mea
ning
ful
data
in
the
mid
-term
rev
iew
of
the
mul
tiann
ual
finan
cial
fra
mew
ork
plan
ned
for
2017
for
a s
mal
l pro
porti
on o
f th
e op
erat
ions
car
ried
out u
nder
the
2014
-20
RD
P. T
he f
irst m
eani
ngfu
l dat
a on
the
impa
ct o
f op
erat
ions
and
exp
endi
ture
will
be
set o
ut in
the
revi
ew o
f the
per
form
ance
fram
ewor
k fo
r 201
4-18
.
Q 2
.2.
Yes
;
Issu
es r
elat
ing
to f
inan
cial
eng
inee
ring
inst
rum
ents
are
dis
cuss
ed a
t re
gula
r m
eetin
gs w
ith t
he M
anag
ing
Aut
horit
ies
of o
pera
tiona
l pr
ogra
mm
es f
or 2
007-
13,
incl
udin
g as
reg
ards
mon
itorin
g an
d re
porti
ng w
ithin
the
FEI
. Th
e gu
idan
ce n
ote
on r
epor
ting
and
finan
cial
in
stru
men
ts (
EGES
IF-1
5001
5-06
/05/
2015
) w
as s
ent
to a
ll M
anag
ing
Aut
horit
ies
of o
pera
tiona
l pr
ogra
mm
es f
or 2
007-
13 w
ith a
vie
w t
o
182
impl
emen
ting
it.
Q 3
.5.
The
findi
ngs i
ndic
ated
in b
ox 7
.6 w
ere
incl
uded
in th
e au
dit f
indi
ngs o
f the
Sta
tem
ent o
f Ass
uran
ce fo
r the
201
4 fin
anci
al y
ear (
DA
S 20
14) a
s re
gard
s EA
FRD
exp
endi
ture
dat
ed 2
4.03
.201
5 —
ref.
PF 6
800.
The
cas
e co
ncer
ned
non-
com
plia
nce
with
the
natio
nal p
ublic
pro
cure
men
t ru
les i
n M
easu
re 1
25. T
he Im
plem
entin
g A
utho
rity
(in th
is c
ase
the
prov
inci
al g
over
nmen
t) w
as re
spon
sibl
e fo
r car
ryin
g ou
t che
cks o
n pu
blic
pr
ocur
emen
t pro
cedu
res i
n th
e 20
07-1
3 R
DP.
The
pro
vinc
ial g
over
nmen
t car
ries o
ut c
heck
s on
the
com
plia
nce
of c
ontra
ct a
war
d pr
oced
ures
w
ith p
ublic
pro
cure
men
t law
and
on
eval
uatio
n pr
oced
ures
with
in th
e pu
blic
pro
cure
men
t fra
mew
ork.
The
cas
e w
as re
-exa
min
ed b
y th
e Im
plem
entin
g A
utho
rity.
Pol
and
pres
ente
d its
pos
ition
on
the
prel
imin
ary
audi
t fin
ding
s ind
icat
ing
that
it d
id n
ot a
gree
with
the
Cou
rt of
A
udito
rs’ f
indi
ngs.
In sp
ite o
f thi
s, th
e C
ourt’
s fin
ding
s wer
e m
aint
aine
d in
the
insp
ectio
n fin
ding
s of 1
1 Ju
ne 2
015.
In
con
nect
ion
with
sim
ilar i
rreg
ular
ities
det
ecte
d in
the
impl
emen
tatio
n of
the
lsk
ie R
OP
in th
e co
urse
of a
n an
alys
is o
f im
prov
emen
ts to
the
inte
rnal
aud
it sy
stem
, as
of 1
Oct
ober
201
4, M
A
lsk
ie R
OP
intro
duce
d an
add
ition
al c
ompr
ehen
sive
ex-
post
con
trol f
or p
ublic
pro
cure
men
t op
erat
ions
subm
itted
by
bene
ficia
ries f
or re
fund
s. In
add
ition
to a
udit
activ
ities
, MA
l
skie
RO
P pl
aces
par
ticul
ar e
mph
asis
on
orga
nisi
ng
ongo
ing
train
ing
and
prac
tical
wor
ksho
ps fo
r ben
efic
iarie
s and
MA
staf
f on
the
appl
icat
ion
of th
e Pu
blic
Pro
cure
men
t Act
. A
s aud
its c
arrie
d ou
t by
the
Supr
eme
Aud
it O
ffic
e sh
owed
, pub
lic b
odie
s had
inte
rnal
pub
lic p
rocu
rem
ent r
ules
with
var
ying
leve
ls o
f det
ail,
whi
ch c
ould
impa
ct o
n w
heth
er c
ontra
cts w
ere
awar
ded
in a
ccor
danc
e w
ith th
e ru
les.
Ver
y of
ten,
thes
e ru
les d
id n
ot p
rovi
de fo
r an
oblig
atio
n to
car
ry o
ut a
dvis
abili
ty st
udie
s or c
ost/b
enef
it an
alys
es o
f out
sour
cing
serv
ices
at t
he
plan
ning
stag
e. A
lthou
gh p
ublic
pro
cure
men
t pla
ns h
ad b
een
draw
n up
in a
ppro
xim
atel
y 50
% o
f the
aud
ited
bodi
es, t
hey
wer
e no
t alw
ays
impl
emen
ted
prop
erly
, and
in a
reas
bel
ow th
e EU
thre
shol
ds th
ere
wer
e of
ten
no p
ublic
pro
cure
men
t pla
ns.
Irre
gula
ritie
s in
publ
ic p
rocu
rem
ent p
roce
dure
s ofte
n re
sulte
d fr
om a
failu
re to
fully
iden
tify
outs
ourc
ing
need
s, fa
ilure
to e
stim
ate
the
valu
e of
th
e co
ntra
ct w
ith d
ue d
ilige
nce
(whi
ch c
onst
itute
d an
infr
inge
men
t of A
rticl
e 32
(1) o
f the
Pub
lic P
rocu
rem
ent A
ct o
f 29
Janu
ary
2004
), un
just
ified
div
isio
n of
con
tract
s pur
suan
t to
Arti
cle
6a o
f the
Pub
lic P
rocu
rem
ent A
ct a
nd fa
ilure
to c
ompl
y w
ith in
tern
al ru
les.
Q 3
.6.
In th
e 20
14-2
0 R
DP
a sc
hedu
le (‘
tary
fikat
or’)
was
intro
duce
d fo
r pub
lic p
rocu
rem
ent p
roce
dure
s set
ting
out t
he a
dmin
istra
tive
pena
lties
for
infr
inge
men
ts o
f the
Pub
lic P
rocu
rem
ent A
ct o
f 29
Janu
ary
2004
(Jou
rnal
of L
aws 2
013,
item
907
, as a
men
ded)
. The
adm
inis
trativ
e pe
nalti
es
indi
cate
d in
the
sche
dule
var
y ac
cord
ing
to th
e ty
pe o
f irr
egul
arity
/infr
inge
men
t of t
he P
ublic
Pro
cure
men
t Act
. R
emed
ial a
nd p
reve
ntiv
e ac
tion
inte
r alia
in th
e pu
blic
pro
cure
men
t fie
ld fo
r the
201
4-20
RD
P ha
s bee
n ta
ken/
is p
lann
ed.
1. T
he A
genc
y fo
r Res
truct
urin
g an
d M
oder
nisa
tion
of A
gric
ultu
re, i
n co
oper
atio
n w
ith th
e Im
plem
entin
g A
utho
ritie
s and
the
Man
agin
g A
utho
rity,
ana
lyse
d th
e m
ost f
requ
ent e
rror
s in
the
proc
essi
ng o
f aid
app
licat
ions
and
pay
men
t cla
ims.
On
the
basi
s of t
hat a
naly
sis,
the
Age
ncy
for R
estru
ctur
ing
and
Mod
erni
satio
n of
Agr
icul
ture
has
dev
elop
ed tr
aini
ng p
rogr
amm
es ta
rget
ed a
t spe
cific
gro
ups o
f ben
efic
iarie
s an
d tra
inin
g pr
ogra
mm
es fo
r pub
lic a
nd p
rivat
e ad
viso
ry b
odie
s cov
erin
g pu
blic
pro
cure
men
t iss
ues i
n th
e ca
se o
f mea
sure
s whe
re th
ere
is a
re
quire
men
t to
carr
y ou
t a p
ublic
pro
cure
men
t pro
cedu
re.
2. T
he A
genc
y fo
r Res
truct
urin
g an
d M
oder
nisa
tion
of A
gric
ultu
re, i
n co
oper
atio
n w
ith th
e M
anag
ing
Aut
horit
y, p
rodu
ced
a gu
ide
for
bene
ficia
ries o
f RD
P 20
14-2
0 ai
d on
how
to a
void
the
mos
t com
mon
err
ors w
hich
was
pub
lishe
d on
the
Age
ncy’
s web
site
in O
ctob
er 2
015.
3.
Impl
emen
ting
Aut
horit
ies a
re re
quire
d to
dea
l with
the
erro
rs o
bser
ved
with
in th
e co
ntex
t of p
ublic
pro
cure
men
t in
train
ing
prog
ram
mes
, se
min
ars a
nd w
orks
hops
for b
enef
icia
ries a
nd p
oten
tial b
enef
icia
ries.
Mor
eove
r, si
nce
2015
, the
aut
horit
ies i
mpl
emen
ting
NR
N m
easu
res
unde
r the
Pla
n ha
ve b
een
oblig
ed to
pro
vide
pot
entia
l ben
efic
iarie
s and
ben
efic
iarie
s of R
DP
2014
-20
with
syst
emic
trai
ning
on
publ
ic
proc
urem
ent i
n pa
rticu
lar.
4. T
he A
genc
y fo
r Res
truct
urin
g an
d M
oder
nisa
tion
of A
gric
ultu
re, i
n co
oper
atio
n w
ith th
e Im
plem
entin
g A
utho
ritie
s and
the
Man
agin
g
183
Aut
horit
y, d
rew
up
a lis
t of F
AQ
con
cern
ing
the
mos
t com
mon
err
ors t
o he
lp b
enef
icia
ries p
repa
re a
pplic
atio
ns. T
hese
FA
Q w
ere
publ
ishe
d on
th
e w
ebsi
tes o
f the
Age
ncy
for R
estru
ctur
ing
and
Mod
erni
satio
n of
Agr
icul
ture
, the
Min
istry
of A
gric
ultu
re a
nd R
ural
Dev
elop
men
t, th
e Im
plem
entin
g A
utho
ritie
s and
the
regi
onal
secr
etar
iats
of t
he N
RN
in th
e fir
st h
alf o
f 201
5.
Pola
nd is
als
o ob
liged
to u
pdat
e th
e co
rrec
tive
actio
n pl
an u
nder
take
n by
the
Age
ncy
for R
estru
ctur
ing
and
Mod
erni
satio
n of
Agr
icul
ture
by
way
of f
ollo
w-u
p to
nat
iona
l act
ion
plan
s. Th
e na
tiona
l act
ion
plan
con
tain
s inf
orm
atio
n on
cor
rect
ive
and
prev
entiv
e ac
tion
on e
rror
s and
err
or
rate
s whi
ch w
ill b
e us
ed to
mon
itor t
he im
pact
of c
orre
ctiv
e an
d pr
even
tive
actio
n. T
his w
ill h
elp
redu
ce th
e nu
mbe
r of e
rror
s ide
ntifi
ed in
the
audi
ts c
ondu
cted
by
the
Euro
pean
Com
mis
sion
or t
he E
urop
ean
Cou
rt of
Aud
itors
, thr
ough
the
intro
duct
ion
of a
ppro
pria
te p
reve
ntiv
e an
d co
rrec
tive
actio
n an
d m
onito
ring
of th
e ef
fect
iven
ess o
f thi
s act
ion.
Th
e la
st n
atio
nal c
orre
ctiv
e ac
tion
plan
was
pre
pare
d by
the
Age
ncy
for R
estru
ctur
ing
and
Mod
erni
satio
n of
Agr
icul
ture
in S
epte
mbe
r 201
5;
the
four
th u
pdat
e of
the
plan
(fol
low
-up)
is ti
met
able
d fo
r Apr
il 20
16.
As i
ndic
ated
abo
ve, a
s of 1
Oct
ober
201
4, M
A
lsk
ie R
OP
intro
duce
d an
add
ition
al c
ompr
ehen
sive
ex-
post
che
ck p
roce
dure
for p
ublic
pr
ocur
emen
t ope
ratio
ns su
bmitt
ed b
y be
nefic
iarie
s for
refu
nds.
In a
dditi
on to
aud
it ac
tiviti
es, M
A
lsk
ie R
OP
plac
es p
artic
ular
em
phas
is o
n im
prov
ing
the
awar
enes
s of b
enef
icia
ries a
nd M
A st
aff o
f app
licat
ion
of th
e Pu
blic
Pro
cure
men
t Act
. It d
oes t
his b
y or
gani
sing
trai
ning
and
pr
actic
al w
orks
hops
. Th
e Su
prem
e A
udit
Off
ice
has s
ent d
e le
ge fe
rend
a pr
opos
als a
nd sy
stem
ic a
pplic
atio
ns to
the
com
pete
nt a
utho
ritie
s con
cern
ing:
1.
the
oblig
atio
n fo
r pub
lic fi
nanc
e se
ctor
bod
ies t
o dr
aw u
p an
nual
pub
lic p
rocu
rem
ent p
lans
irre
spec
tive
of th
e va
lue
of c
ontra
cts;
2.
the
erad
icat
ion
from
the
publ
ic p
rocu
rem
ent s
yste
m o
f arr
ange
men
ts e
nabl
ing
publ
ic fi
nanc
e se
ctor
bod
ies t
o di
vide
con
tract
s and
to a
war
d th
em w
ithou
t app
lyin
g th
e ru
les a
nd p
roce
dure
s lai
d do
wn
by th
e Pu
blic
Pro
cure
men
t Act
(e.g
. Arti
cle
6a o
f the
Act
); 3.
the
intro
duct
ion
of th
e ru
le th
at a
ppea
ls a
re h
eard
by
the
Nat
iona
l App
eals
Boa
rd (K
rajo
wa
Izba
Odw
oaw
cza)
sitti
ng in
a p
anel
of a
t lea
st
two
pers
ons;
4.
the
amen
dmen
t of A
rticl
e 13
of t
he P
ublic
Pro
cure
men
t Act
con
cern
ing
prio
r inf
orm
atio
n no
tices
in su
ch a
way
as t
o m
ake
publ
icat
ion
of
notic
es m
anda
tory
; 5.
the
clar
ifica
tion
in th
e Pu
blic
Pro
cure
men
t Act
of t
he p
rovi
sion
s gov
erni
ng th
e ap
poin
tmen
t and
wor
k of
tend
er c
omm
ittee
s by
requ
iring
the
head
of t
he C
ontra
ctin
g A
utho
rity
to d
ivid
e ta
sks a
nd re
spon
sibili
ties i
n re
latio
n to
spec
ific
proc
edur
al a
ctio
ns b
etw
een
nam
ed c
omm
ittee
m
embe
rs.
Q 4
.1.
1. In
the
case
of p
roje
cts i
mpl
emen
ted
unde
r the
200
4-06
and
200
7-13
fina
ncia
l per
spec
tives
, in
the
even
t of i
nfrin
gem
ents
of t
he n
atio
nal o
r EU
pub
lic p
rocu
rem
ent r
ules
, the
inst
itutio
ns re
spon
sibl
e fo
r aud
iting
pro
ject
s and
impo
sing
fina
ncia
l cor
rect
ions
dee
med
the
expe
nditu
re
incu
rred
by
the
bene
ficia
ries w
holly
inel
igib
le o
r im
pose
d fin
anci
al c
orre
ctio
ns o
n th
is e
xpen
ditu
re in
acc
orda
nce
with
the
follo
win
g na
tiona
l do
cum
ent:
Fina
ncia
l cor
rect
ions
for i
nfrin
gem
ents
of p
ublic
pro
cure
men
t law
con
nect
ed w
ith im
plem
enta
tion
of p
roje
cts c
o-fin
ance
d fr
om E
U
fund
s (‘ta
ryfik
ator
’). T
his d
ocum
ent s
erve
d as
a m
anua
l for
the
Man
agin
g A
utho
ritie
s or t
he b
odie
s to
whi
ch p
ower
s had
bee
n de
lega
ted
and
refle
cted
, als
o in
term
s of t
he a
mou
nts o
f cor
rect
ions
app
licab
le to
spec
ific
cate
gorie
s of i
rreg
ular
ity, t
he g
uide
lines
for t
he fi
nanc
ial
corr
ectio
ns to
be
appl
ied
fo
r exp
endi
ture
co-
finan
ced
from
the
Stru
ctur
al F
unds
and
Coh
esio
n Fu
nd in
the
even
t of n
on-c
ompl
ianc
e w
ith th
e pu
blic
pro
cure
men
t rul
es
(CO
CO
F 07
/003
7/03
-PL)
, whi
ch a
pplie
d un
til 1
9 D
ecem
ber 2
013,
and
Dec
isio
n C
(201
3) 9
527
on th
e se
tting
out
and
app
rova
l of t
he
guid
elin
es fo
r det
erm
inin
g fin
anci
al c
orre
ctio
ns to
be
mad
e by
the
Com
mis
sion
to e
xpen
ditu
re fi
nanc
ed b
y th
e U
nion
und
er sh
ared
m
anag
emen
t for
non
-com
plia
nce
with
the
rule
s on
publ
ic p
rocu
rem
ent,
whi
ch re
plac
ed th
em. W
ith re
gard
to c
ohes
ion
polic
y pr
ojec
ts fin
ance
d un
der t
he 2
014-
20 fi
nanc
ial p
ersp
ectiv
e, it
was
dec
ided
to e
nshr
ine
the
‘tary
fikat
or’ i
n un
iver
sally
bin
ding
law
, i.e
. in
a R
egul
atio
n of
the
184
Min
iste
r for
Reg
iona
l Dev
elop
men
t. L
egis
lativ
e w
ork
is c
urre
ntly
und
er w
ay o
n th
e dr
aft R
egul
atio
n. T
he a
mou
nts o
f cor
rect
ions
pro
vide
d fo
r in
the
docu
men
t are
in li
ne w
ith th
e Eu
rope
an C
omm
issi
on’s
abo
ve-m
entio
ned
guid
elin
es.
2. In
the
even
t of a
n irr
egul
arity
bei
ng d
etec
ted
whi
ch m
ay re
sult
in a
fina
ncia
l cor
rect
ion
and,
in p
artic
ular
, in
the
even
t of a
bre
ach
of th
e pu
blic
pro
cure
men
t rul
es, t
he S
upre
me
Aud
it O
ffic
e no
tifie
s the
inst
itutio
n th
at c
oncl
uded
the
agre
emen
t with
the
bene
ficia
ry, i
.e. t
he
Man
agin
g A
utho
rity
or In
term
edia
te A
utho
rity,
with
a v
iew
to c
arry
ing
out a
n an
alys
is o
f the
irre
gula
rity
to d
eter
min
e w
heth
er th
e ex
pend
iture
in
que
stio
n is
elig
ible
for r
efun
ds fr
om E
U re
sour
ces,
purs
uant
to A
rticl
e 62
a of
the
Supr
eme
Aud
it O
ffic
e A
ct (J
ourn
al o
f Law
s 201
5, it
em
1096
). Th
is is
bec
ause
in th
e ev
ent o
f fin
ding
s sug
gest
ing
that
reco
very
may
be
nece
ssar
y as
a re
sult
of fa
ilure
by
the
bene
ficia
ry to
com
ply
with
its o
blig
atio
ns u
nder
the
gran
t agr
eem
ent,
the
final
dec
isio
n on
the
amou
nt o
f the
cor
rect
ion
lies w
ith th
e ab
ove-
men
tione
d in
stitu
tions
, w
hich
are
resp
onsi
ble
for i
mpo
sing
fina
ncia
l cor
rect
ions
. Und
er A
rticl
e 62
a(1)
of t
he S
upre
me
Aud
it O
ffic
e A
ct, t
he P
resi
dent
of t
he S
upre
me
Aud
it O
ffic
e m
ay n
otify
in w
ritin
g th
e he
ad o
f the
hig
her a
utho
rity
or th
e co
mpe
tent
nat
iona
l or r
egio
nal g
over
nmen
t aut
horit
y of
com
men
ts,
eval
uatio
ns a
nd c
oncl
usio
ns re
latin
g to
the
audi
ted
activ
ities
set o
ut in
the
post
-aud
it re
port.
Und
er A
rticl
e 62
a(2)
, the
aut
horit
ies r
efer
red
to in
A
rticl
e 62
a(1)
hav
e a
perio
d of
not
less
than
two
wee
ks w
ithin
whi
ch to
info
rm th
e Su
prem
e A
udit
Off
ice
of th
eir p
ositi
on a
nd th
e ac
tion
take
n or
the
reas
ons f
or in
actio
n.
Q 5
.1.
Yes
; Th
e m
easu
res
esta
blis
hed
by P
olan
d to
impr
ove
man
agem
ent a
nd c
ontro
l sys
tem
s la
rgel
y re
flect
the
chan
ges
intro
duce
d an
d im
plem
ente
d in
th
is a
rea
by t
he E
urop
ean
Com
mis
sion
. Fol
low
ing
the
intro
duct
ion
of a
mec
hani
sm f
or p
rese
ntin
g th
e an
nual
acc
ount
s ac
com
pani
ed b
y a
man
agem
ent
decl
arat
ion
and
an a
nnua
l su
mm
ary
of f
inal
aud
it re
ports
and
che
cks,
an a
udit
plan
ning
pro
cess
was
inc
orpo
rate
d in
to t
he
acco
untin
g ye
ar i
n Po
land
. In
add
ition
, an
nual
aud
it pl
ans
for
the
2015
-16
acco
untin
g ye
ar w
ere
thor
ough
ly a
naly
sed
by t
he P
artn
ersh
ip
Agr
eem
ent C
oord
inat
ing
Aut
horit
y to
ens
ure
that
pro
gram
mes
mad
e pr
ovis
ion
for m
echa
nism
s en
surin
g th
e re
gula
rity
of e
xpen
ditu
re e
nter
ed
in th
e an
nual
acc
ount
s. To
ens
ure
the
intro
duct
ion
of in
stru
men
ts fo
r eff
ectiv
e ve
rific
atio
n ac
tiviti
es in
the
new
fina
ncia
l per
spec
tive,
the
Coh
esio
n Po
licy
Prog
ram
me
Impl
emen
tatio
n (2
014-
20 F
inan
cial
Per
spec
tive)
Act
of 1
1 Ju
ly 2
014
mad
e pr
ovis
ion
for M
anag
ing
Aut
horit
ies t
o ca
rry
out c
heck
s on
prev
ious
do
cum
ents
rel
atin
g to
pub
lic p
rocu
rem
ent p
roce
dure
s, en
viro
nmen
tal i
mpa
ct a
sses
smen
ts a
nd a
war
ds o
f st
ate
aid.
Pre
viou
sly
thes
e po
wer
s w
ere
ensh
rined
in lo
wer
-ran
king
legi
slat
ion.
M
oreo
ver,
in o
rder
to c
omba
t fra
ud a
nd c
onfli
cts
of in
tere
sts
effe
ctiv
ely,
Man
agin
g A
utho
ritie
s w
ere
requ
ired
to d
raw
up
docu
men
ts c
once
rn
the
frau
d pr
even
tion
mec
hani
sms
appl
ied
in th
eir p
rogr
amm
es. T
he m
ain
lines
of t
he d
ocum
ents
wer
e se
t out
in th
e gu
idel
ines
of t
he M
inis
ter
for I
nfra
stru
ctur
e an
d D
evel
opm
ent o
n th
e ar
rang
emen
ts fo
r mon
itorin
g im
plem
enta
tion
of o
pera
tiona
l pro
gram
mes
in 2
014-
20.
In c
ompa
rison
with
the
prev
ious
pro
gram
min
g pe
riod,
ver
ifica
tion
activ
ities
will
now
be
incr
ease
d; in
the
case
of p
roje
cts
not i
nvol
ving
a c
all
for
tend
er, i
t will
eve
n be
pos
sibl
e to
car
ry o
ut c
heck
s on
the
appl
ican
t (pr
ovid
ed f
or in
the
impl
emen
ting
legi
slat
ion)
, the
pur
pose
bei
ng to
en
sure
that
the
pros
pect
ive
bene
ficia
ry h
as c
ompl
eted
pre
para
tions
for p
roje
ct im
plem
enta
tion.
Q 6
.1.
Yes
Q 6
.2.
No
185
Q 6
.3.
No;
We
have
not
iden
tifie
d an
y sy
stem
ic is
sues
or d
efic
ienc
ies o
n ou
r par
t rel
ated
to th
e st
ate
aid
rule
s.
Q 7
.1.
The
Gui
delin
es o
n th
e el
igib
ility
of e
xpen
ditu
re u
nder
the
Euro
pean
Reg
iona
l Dev
elop
men
t Fun
d, th
e Eu
rope
an S
ocia
l Fun
d an
d th
e C
ohes
ion
Fund
for 2
014-
20 p
rovi
de fo
r the
use
of s
impl
ified
met
hods
for c
lear
ance
of e
xpen
ditu
re. S
impl
ified
met
hods
are
one
of
the
poss
ible
way
s of
cle
arin
g ex
pend
iture
. How
ever
, the
ir us
e is
opt
iona
l. Th
e fin
al d
ecis
ion
on th
is m
atte
r is
take
n by
eac
h M
anag
ing
Aut
horit
y. A
s th
e fo
cal p
oint
of c
ompe
tenc
e, th
e Pa
rtner
ship
Agr
eem
ent C
oord
inat
ing
Aut
horit
y en
deav
ours
to s
prea
d go
od p
ract
ice
in th
e fie
ld b
y w
ay o
f mee
tings
and
indi
vidu
al c
onsu
ltatio
ns.
For
exam
ple,
the
Smar
t Gro
wth
201
4-20
Ope
ratio
nal P
rogr
amm
e (E
RD
F) in
trodu
ced
the
poss
ibili
ty o
f ap
plyi
ng tw
o si
mpl
ified
fla
t-rat
e cl
eara
nce
met
hods
, i.e
. fla
t-rat
e cl
eara
nce
of i
ndire
ct c
osts
(pu
rsua
nt t
o A
rticl
e 67
(1)(
d) o
f R
egul
atio
n (E
U)
No
1303
/201
3) a
nd f
lat-r
ate
clea
ranc
e of
cos
ts (
purs
uant
to A
rticl
e 67
(1)(
c) o
f R
egul
atio
n (E
U)
No
1303
/201
3). T
hese
met
hods
are
ap
plie
d to
mea
sure
s sup
porti
ng R
&D
pro
ject
s and
inve
stm
ents
in R
&D
infr
astru
ctur
e.
Det
aile
d ru
les
gove
rnin
g th
e ap
plic
atio
n of
thes
e m
etho
ds a
nd th
e m
etho
dolo
gy fo
r the
sim
plifi
ed c
lear
ance
of i
ndire
ct c
osts
und
er
prio
rity
axes
I an
d IV
of t
he S
mar
t Gro
wth
OP
are
laid
dow
n in
the
guid
elin
es o
f the
Min
iste
r for
Infr
astru
ctur
e an
d D
evel
opm
ent
of 2
8 A
ugus
t 201
5 on
the
elig
ibili
ty o
f exp
endi
ture
und
er th
e Sm
art G
row
th 2
014-
20 O
pera
tiona
l Pro
gram
me.
The
Smar
t Gro
wth
OP
mak
es p
rovi
sion
for t
wo
flat r
ates
: up
to 1
7% o
f dire
ct e
ligib
le c
osts
, exc
ludi
ng s
ubco
ntra
ctin
g an
d cr
oss-
finan
cing
cos
ts, f
or R
&D
pro
ject
s an
d up
to 8
% o
f dire
ct e
ligib
le c
osts
, exc
ludi
ng c
ross
-fin
anci
ng c
osts
, for
inve
stm
ents
in R
&D
in
fras
truct
ure.
Am
ount
s co
verin
g th
e co
sts
of o
ne s
tage
of t
he p
roje
ct o
r the
cos
ts o
f the
ent
ire p
roje
ct m
ay b
e el
igib
le fo
r cle
aran
ce b
y w
ay o
f a
lum
p su
m, i
n w
hich
cas
e th
e lu
mp
sum
may
not
exc
eed
the
equi
vale
nt o
f €10
0 00
0 of
the
publ
ic c
ontri
butio
n to
the
proj
ect.
Flat
-ra
te c
lear
ance
has
not
bee
n ta
ken
up in
any
of t
he c
alls
for t
ende
r org
anis
ed to
dat
e. H
owev
er, t
he m
etho
d m
ay b
e im
plem
ente
d if
the
appl
icat
ion
docu
men
ts fo
r the
mea
sure
mak
e pr
ovis
ion
to th
at e
ffec
t.
Pola
nd is
ple
ased
to n
ote
a m
inor
red
uctio
n in
the
erro
r ra
te c
once
rnin
g pa
ymen
ts f
rom
the
EU b
udge
t (4.
4%, a
s co
mpa
red
with
4.
5% in
201
3).
The
fact
that
a s
tabl
e ov
eral
l err
or ra
te w
as m
aint
aine
d ev
en th
ough
the
2014
bud
get w
as th
e se
cond
larg
est e
ver,
with
sig
nific
ant
cum
ulat
ion
of c
ohes
ion
polic
y ex
pend
iture
from
the
2007
-13
prog
ram
min
g pe
riod,
giv
es c
ause
for s
atis
fact
ion.
How
ever
, we
note
with
con
cern
the
sign
ifica
nt in
crea
se in
the
erro
r rat
e un
der h
eadi
ng 1
a - R
&D
(fro
m 4
% to
5.6
%) a
nd h
eadi
ng 4
-
Exte
rnal
rel
atio
ns (
from
2.1
% t
o 2.
7%),
whi
ch c
an o
nly
parti
ally
be
expl
aine
d by
the
inc
reas
e in
app
ropr
iatio
ns u
nder
tho
se
186
head
ings
.
Not
with
stan
ding
a m
inor
incr
ease
in th
e er
ror r
ate
in th
e co
hesi
on p
olic
y fie
ld, t
he tr
end
in re
gion
al e
xpen
ditu
re, w
hich
acc
ount
s fo
r 80%
of a
ppro
pria
tions
und
er th
ose
head
ings
, is p
ositi
ve (a
sign
ifica
nt re
duct
ion)
.
In a
dditi
on, t
he a
nnua
l err
or ra
te c
alcu
late
d by
the
Cou
rt of
Aud
itors
sho
uld
be s
een
in th
e co
ntex
t of t
he m
ultia
nnua
l cha
ract
er o
f EU
inte
rven
tion
(incl
udin
g ne
t fin
anci
al c
orre
ctio
ns a
nd re
cove
red
amou
nts)
.
The
corr
ectiv
e ac
tion
take
n by
the
Mem
ber S
tate
s an
d th
e C
omm
issi
on h
ad a
maj
or im
pact
. Acc
ordi
ng to
the
Cou
rt of
Aud
itors
, if
this
act
ion
had
not b
een
take
n on
the
trans
actio
n sa
mpl
e te
sted
by
the
Cou
rt, th
e ov
eral
l est
imat
ed e
rror
rat
e w
ould
be
1.1
pp.
high
er (1
.6 p
p. in
201
3), w
hich
tran
slat
es in
to a
n am
ount
of €
1.6
billi
on a
ppro
x.
We
wou
ld d
raw
par
ticul
ar a
ttent
ion
to th
e re
com
men
datio
n of
the
Cou
rt of
Aud
itors
that
the
Com
mis
sion
take
mea
sure
s to
redu
ce
the
back
log
of o
utst
andi
ng c
omm
itmen
ts u
nder
coh
esio
n po
licy,
inc
ludi
ng f
aste
r cl
osur
e of
the
200
7-13
pro
gram
mes
. In
som
e M
embe
r St
ates
(be
nefic
iarie
s of
coh
esio
n po
licy)
, tot
al E
U f
undi
ng a
rrea
rs a
ccou
nt f
or a
sig
nific
ant p
erce
ntag
e of
ann
ual p
ublic
ex
pend
iture
.
We
agre
e w
ith th
e C
ourt
of A
udito
rs o
n th
e ne
ed to
impr
ove
indi
cato
rs a
nd to
intro
duce
uni
form
, com
para
ble
benc
hmar
ks fo
r all
EU b
udge
t exp
endi
ture
(all
budg
et h
eadi
ngs m
anag
ed b
y bo
th th
e M
embe
r Sta
tes a
nd th
e C
omm
issi
on).
PO
RT
UG
AL
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
187
Q 1
.2.
In a
dditi
on to
the
use
of c
omm
on in
dica
tors
is th
e fa
ct th
at a
ll op
erat
iona
l pro
gram
mes
in th
e C
ohes
ion
Fund
s (E
RD
F, E
SF a
nd
CF)
hav
e a
set o
f res
ult i
ndic
ator
s def
ined
for s
peci
fic o
bjec
tives
as w
ell a
s ind
icat
ors f
or re
achi
ng in
vest
men
t prio
ritie
s.
For
Ope
ratio
nal P
rogr
amm
es w
ith s
imila
r go
als
in th
e Po
rtugu
ese
prog
ram
min
g pe
riod
of 2
014-
2020
, ind
icat
ors
to b
e us
ed h
ave
been
har
mon
ised
. The
refo
re, i
n ad
ditio
n to
the
list o
f com
mon
Com
mun
ity in
dica
tors
is a
list
of h
arm
onis
ed n
atio
nal i
ndic
ator
s.
Q 1
.3.
Yes
;
The
anal
ysis
of p
rogr
amm
e re
sults
is m
easu
red
annu
ally
in th
e A
nnua
l Im
plem
enta
tion
Rep
orts
for O
pera
tiona
l Pro
gram
mes
.
At t
he s
ame
time,
the
Age
ncy
for D
evel
opm
ent a
nd C
ohes
ion
is re
spon
sibl
e fo
r pre
parin
g th
e A
nnua
l Eur
opea
n Fu
nd R
epor
t. Th
e ai
m o
f thi
s re
port
is to
pro
vide
syst
emat
ised
info
rmat
ion
on th
e im
plem
enta
tion
of E
urop
ean
Stru
ctur
al a
nd In
vest
men
t Fun
ds (E
SIFs
), al
loca
ted
unde
r the
Pa
rtner
ship
Agr
eem
ent
esta
blis
hed
betw
een
Portu
gal
and
the
Euro
pean
Uni
on f
or t
he p
rogr
amm
ing
perio
d 20
14-2
020
(Por
tuga
l 20
20).
Mor
eove
r, be
arin
g in
min
d th
at te
rmin
atio
n of
elig
ibili
ty u
nder
the
prog
ram
min
g pe
riod
2007
-201
3 is
at t
he e
nd o
f 201
5, in
form
atio
n on
the
Nat
iona
l Stra
tegi
c R
efer
ence
Fra
mew
ork
(NSR
F) w
ill a
lso
be re
porte
d un
til it
end
s.
Q 2
.2.
We
cons
ider
that
the
spec
ifica
tions
for t
he p
rovi
sion
of i
nfor
mat
ion
on th
e IE
F su
bmitt
ed b
y th
e C
omm
issi
on to
Mem
ber S
tate
s fo
r dis
cuss
ion
at th
e EG
ESIF
mee
ting
held
on
20 M
ay 2
015,
hav
e no
t in
the
maj
ority
of t
he si
tuat
ions
iden
tifie
d, im
plic
atio
ns fo
r the
pro
visi
on o
f inf
orm
atio
n by
Por
tuga
l. Th
is i
s be
caus
e th
ey r
efer
to
the
clar
ifica
tion
of i
tem
s al
read
y in
corp
orat
ed i
nto
info
rmat
ion
prov
ided
on
ever
y O
pera
tiona
l Pr
ogra
mm
e in
Ann
ual I
mpl
emen
tatio
n R
epor
ts.
It sh
ould
be
furth
er n
oted
tha
t at
the
tim
e th
e w
orki
ng p
aper
was
sub
mitt
ed b
y th
e C
omm
issi
on,
the
proc
ess
of d
raw
ing
up a
nnua
l im
plem
enta
tion
repo
rts fo
r Ope
ratio
nal P
rogr
amm
es w
as in
som
e ca
ses
at th
e fin
al s
tage
s. Th
ese
repo
rts a
re to
be
subm
itted
to th
e re
spec
tive
mon
itorin
g co
mm
ittee
s fo
r app
rova
l at t
he e
nd o
f May
and
any
pos
sibl
e ad
just
men
ts a
risin
g fr
om th
e C
omm
issi
on's
prop
osal
wou
ld n
ot n
ow
be p
ossi
ble.
Q 3
.7.
Hum
an e
rror
s res
ultin
g fr
om p
oor i
nter
pret
atio
n of
the
regu
lato
ry fr
amew
ork,
whi
ch is
vas
t and
com
plex
. Nev
erth
eles
s, it
ofte
n be
com
es
nece
ssar
y to
use
pro
fess
iona
l jud
gem
ent w
hen
eval
uatin
g th
e fr
amin
g of
spec
ific
situ
atio
ns.
It w
as fu
rther
stat
ed th
at o
ne o
f the
shor
tcom
ings
iden
tifie
d w
as th
e la
ck o
f inf
orm
atio
n pr
ovid
ed to
ben
efic
iarie
s on
the
rule
s of p
ublic
pr
ocur
emen
t. W
hen
paym
ent r
eque
sts a
re su
bmitt
ed, t
he b
enef
icia
ry is
requ
ired
to c
ompl
ete
a pu
blic
pro
cure
men
t che
ck li
st. T
his i
nclu
des t
he p
roce
dure
im
plem
ente
d an
d th
e re
spec
tive
proc
essi
ng (p
roce
dure
pro
posa
l, su
pplie
r con
sulta
tion,
spec
ifica
tions
...)
Dur
ing
adm
inis
trativ
e ch
ecks
, tec
hnic
al a
naly
sts a
re re
quire
d to
ver
ify w
heth
er th
e be
nefic
iary
is th
e aw
ardi
ng e
ntity
in a
ccor
danc
e w
ith th
e na
tiona
l pub
lic p
rocu
rem
ent c
ode
and
the
Com
mun
ity d
irect
ive
and,
shou
ld th
is b
e th
e ca
se, v
erify
that
the
proc
edur
e im
plem
ente
d is
cor
rect
.
Q 3
.8.
Nev
erth
eles
s, su
ppor
t too
ls e
xist
to a
ssis
t in
high
ly d
etai
led
and
expl
anat
ory
man
agem
ent c
heck
s. Th
is h
as c
ontri
bute
d to
the
decr
ease
in th
e fr
eque
ncy
and
expr
essi
on o
f err
ors.
Parti
cula
r atte
ntio
n w
ill b
e pa
id to
this
are
a in
the
crea
tion
of d
ocum
ents
supp
ortin
g m
anag
emen
t che
cks
for t
he 2
014-
2020
pro
gram
min
g pe
riod
as w
ell a
s for
the
clos
ure
proc
ess f
or th
e 20
07-2
013
prog
ram
min
g pe
riod.
Tr
aini
ng a
nd a
war
enes
s-ra
isin
g co
urse
s for
tech
nici
ans w
orki
ng in
the
field
of p
ublic
pro
cure
men
t hav
e al
so b
een
unde
rtake
n. T
hese
act
ions
188
mus
t be
mai
ntai
ned
as re
quire
d.
The
use
of e
lect
roni
c pr
oced
ures
thro
ugh
the
ww
w.b
ase.
gov.
pt p
orta
l whi
ch P
ortu
gal h
as p
ione
ered
, has
als
o si
gnifi
cant
ly c
ontri
bute
d to
the
stre
ngth
enin
g of
inte
rnal
con
trol a
nd e
rror
redu
ctio
n. T
his s
ite p
rovi
des m
uch
mor
e in
form
atio
n fo
r bot
h th
e aw
ardi
ng a
utho
rity
and
for c
ontro
l an
d au
dit f
unct
ions
. Sp
ecifi
cally
thro
ugh
IFA
P an
d w
ith re
gard
to th
e in
form
atio
n de
ficit
for b
enef
icia
ries o
n th
e ru
les o
f pub
lic p
rocu
rem
ent,
corre
ctiv
e m
easu
res
wer
e as
follo
ws:
• A
t the
pro
ject
app
rova
l sta
ge, s
treng
then
ing
of th
e pr
oces
s to
verif
y w
heth
er th
e be
nefic
iary
is th
e aw
ardi
ng a
utho
rity
in a
ccor
danc
e w
ith th
e pu
blic
pro
cure
men
t cod
e an
d, sh
ould
this
be
the
case
, the
ben
efic
iary
is in
form
ed th
at th
ey a
re su
bjec
t to
the
rule
s of p
ublic
pro
cure
men
t; • W
hen
paym
ent r
eque
sts a
re fo
rmal
ised
, tec
hnic
al a
naly
sts a
re re
quire
d to
ver
ify w
heth
er th
e be
nefic
iary
is th
e aw
ardi
ng e
ntity
in a
ccor
danc
e w
ith th
e na
tiona
l pub
lic p
rocu
rem
ent c
ode
and
the
Com
mun
ity d
irect
ive
and,
shou
ld th
is b
e th
e ca
se, v
erify
that
the
proc
edur
e im
plem
ente
d is
co
rrec
t. • S
treng
then
ing
of in
form
atio
n an
d di
sclo
sure
to te
chni
cal a
naly
sts a
nd b
enef
icia
ries i
n re
latio
n to
pub
lic p
rocu
rem
ent p
roce
dure
s tha
t pro
ject
s ar
e re
quire
d to
follo
w.
Q 4
.1.
No.
Qua
ntifi
catio
n of
non
-com
plia
nce
is p
rovi
ded
for i
n th
e C
OC
OF
tabl
e (th
ere
is n
o na
tiona
l ins
trum
ent t
o qu
antif
y no
n-co
mpl
ianc
e).
Q 5
.1.
Yes
; W
hene
ver
serio
us p
robl
ems
are
iden
tifie
d du
ring
audi
ts, t
he n
atio
nal a
utho
ritie
s im
med
iate
ly im
plem
ent t
he p
roce
dure
s ne
cess
ary
to c
orre
ct
the
situ
atio
n. In
cer
tain
situ
atio
ns, t
his h
as le
d to
the
impl
emen
tatio
n of
act
ion
plan
s allo
win
g th
e ris
k of
mat
eria
l err
ors t
o be
miti
gate
d.
In a
ccor
danc
e w
ith e
stab
lishe
d pr
oced
ures
, the
CA
, prio
r to
the
subm
issi
on o
f pa
ymen
t req
uest
s to
the
Euro
pean
Com
mis
sion
car
ries
out a
se
ries
of c
heck
s. W
hene
ver d
oubt
s ex
ist a
s to
the
lega
lity
and
regu
larit
y of
exp
endi
ture
to b
e ce
rtifie
d, th
e su
ms
in q
uest
ion
are
dedu
cted
as
a pr
ecau
tiona
ry m
easu
re u
ntil
the
issu
es a
re re
solv
ed.
It sh
ould
als
o be
not
ed th
at w
ith re
gard
to e
rror
s en
coun
tere
d du
ring
chec
ks o
n op
erat
ions
, in
the
last
cer
tific
atio
n of
eve
ry y
ear,
the
CA
has
de
duct
ed t
he v
alue
of
thes
e er
rors
as
a pr
ecau
tiona
ry m
easu
re.
This
allo
ws
the
Aud
it A
utho
rity
in i
ts A
nnua
l R
epor
t an
d O
pini
on t
o de
mon
stra
te to
the
Com
mis
sion
that
the
erro
rs h
ave
been
cor
rect
ed a
s the
y ha
ve b
een
rem
oved
from
exp
endi
ture
cer
tific
atio
n.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
; - d
iscl
osur
e of
rele
vant
info
rmat
ion
by th
e m
anag
ing
auth
oriti
es o
n op
erat
iona
l pro
gram
mes
; - a
war
enes
s and
trai
ning
act
ions
on
mat
ters
of S
tate
aid
, - a
nd st
reng
then
ing
of in
tern
al c
ontro
l sys
tem
s, in
par
ticul
ar, w
ith re
gard
to th
e pr
oces
s to
desi
gnat
e m
anag
emen
t and
cer
tific
atio
n au
thor
ities
fo
r the
201
4-20
20 p
rogr
amm
ing
perio
d.
189
Q 7
.1.
At t
he A
genc
y fo
r Dev
elop
men
t and
Coh
esio
n (A
D&
C),
a Si
mpl
ifica
tion
Cen
tre h
as b
een
set u
p w
hich
aim
s to
info
rm th
e M
As
on r
elev
ant a
spec
ts in
this
are
a in
ord
er to
pro
mot
e th
e ex
tens
ive
use
of s
impl
ified
cos
t opt
ions
in th
e di
ffer
ent C
ohes
ion
Fund
s (E
RD
F, E
SF a
nd C
ohes
ion
Fund
). Th
e m
ain
goal
of
the
ongo
ing
wor
k at
the
Sim
plifi
catio
n C
entre
con
sist
s of
im
plem
entin
g si
mpl
ified
cos
t op
tions
in
the
larg
est
poss
ible
num
ber
of p
roje
cts
supp
orte
d by
the
Coh
esio
n Fu
nd.
In l
iais
on w
ith t
he
MA
s/In
term
edia
te B
odie
s an
d th
e N
atio
nal
Aud
it A
utho
rity,
pre
para
tory
wor
k is
und
erw
ay t
o pr
epar
e pr
opos
als
for
sim
plifi
ed
cost
s in
diff
eren
t typ
es o
f ope
ratio
n, p
artic
ular
ly w
ith re
gard
to c
ompe
titiv
enes
s and
inno
vatio
n, m
ainl
y su
ppor
ted
by th
e ER
DF.
R
OM
AN
IA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
In a
ccor
danc
e w
ith A
rticl
e 27
(4),
Arti
cle
96(2
)(b)
(i) a
nd (i
v) a
nd p
oint
(c)(
ii) a
nd (i
v) o
f Reg
ulat
ion
(EU
)
No
1303
/201
3, fo
r the
ope
ratio
nal p
rogr
amm
es fi
nanc
ed u
nder
the
cohe
sion
pol
icy,
pro
gram
me-
spec
ific
resu
lt in
dica
tors
wer
e al
so
used
, in
acco
rdan
ce w
ith th
e A
nnex
.
MA
-NR
DP:
Alte
rnat
ive
indi
cato
rs fo
r the
new
pro
gram
min
g pe
riod
as fo
llow
s:
P3-P
rom
otin
g fo
od c
hain
org
anis
atio
n, i
nclu
ding
pro
cess
ing
and
mar
ketin
g of
agr
icul
tura
l pr
oduc
ts,
anim
al w
elfa
re a
nd r
isk
man
agem
ent i
n ag
ricul
ture
: (1)
num
ber o
f hol
ding
s sup
porte
d in
the
area
of a
nim
al w
elfa
re a
nd (2
) num
ber o
f ope
ratio
ns su
ppor
ted
190
unde
r sub
-mea
sure
4.2
Sup
port
for i
nves
tmen
ts in
agr
icul
tura
l pro
duct
pro
cess
ing/
mar
ketin
g,
P4 –
Res
torin
g, p
rese
rvin
g an
d en
hanc
ing
ecos
yste
ms
in a
gric
ultu
re a
nd f
ores
try:
(3)
Agr
icul
tura
l la
nd u
nder
man
agem
ent
cont
ract
s co
ntrib
utin
g to
bio
dive
rsity
(fo
cus
area
4A
) +
impr
ovin
g w
ater
man
agem
ent
(foc
us a
rea
4B)
+ im
prov
ing
soil
man
agem
ent a
nd/o
r pre
vent
ing
soil
eros
ion
+ ag
ricul
tura
l lan
d co
vere
d by
con
tract
s of
pay
men
ts fo
r are
as fa
cing
nat
ural
or o
ther
sp
ecifi
c co
nstra
ints
(foc
us a
rea
4C),
P5 -
Pr
omot
ing
effic
ient
use
of
reso
urce
s an
d su
ppor
ting
the
shift
tow
ards
a l
ow c
arbo
n an
d cl
imat
e re
silie
nt e
cono
my
in
agric
ultu
re, f
ood
and
fore
stry
sect
ors:
(4) T
he a
rea
(ha)
con
cern
ed b
y in
vest
men
ts fo
r sav
ing
wat
er —
key
impl
emen
tatio
n st
ep a
nd
(5) n
umbe
r of o
pera
tions
supp
orte
d un
der s
ub-m
easu
re 4
.1 In
vest
men
ts in
agr
icul
tura
l hol
ding
s,
P6 -
Prom
otin
g so
cial
incl
usio
n, p
over
ty re
duct
ion
and
econ
omic
dev
elop
men
t in
rura
l are
as.
(6) N
umbe
r of c
ontra
cted
ope
ratio
ns
to im
prov
e ba
sic
serv
ices
and
infr
astru
ctur
e in
rura
l are
as —
key
impl
emen
tatio
n st
ep.
Q 1
.3.
Yes
;
MA
-OPF
In a
ccor
danc
e w
ith th
e pr
ovis
ions
in A
nnex
V o
f Reg
ulat
ion
(EC
) No
1242
/201
4 la
ying
dow
n, p
ursu
ant t
o R
egul
atio
n (E
U) N
o 50
8/20
14 o
f th
e Eu
rope
an P
arlia
men
t and
of t
he C
ounc
il on
the
Euro
pean
Mar
itim
e an
d Fi
sher
ies F
und,
the
rule
s on
the
pres
enta
tion
of re
leva
nt c
umul
ativ
e da
ta o
n op
erat
ions
, dat
a w
ill b
e pr
esen
ted
on th
e im
plem
enta
tion
of p
roje
cts a
s fol
low
s:
Cod
e of
the
impl
emen
tatio
n da
ta/P
ossi
ble
valu
e an
d ty
pe o
f val
ue fo
r:
Cha
pter
I: S
usta
inab
le d
evel
opm
ent o
f fis
herie
s
Cha
pter
II: S
usta
inab
le d
evel
opm
ent o
f aqu
acul
ture
Cha
pter
IV: M
arke
ting
and
proc
essi
ng re
late
d m
easu
res
Cha
pter
V: C
ompe
nsat
ion
for a
dditi
onal
cos
ts in
out
erm
ost r
egio
ns fo
r fis
hery
and
aqu
acul
ture
pro
duct
s
Cha
pter
VI:
Acc
ompa
nyin
g m
easu
res f
or th
e C
omm
on F
ishe
ries P
olic
y un
der s
hare
d m
anag
emen
t
Cha
pter
VII
: Tec
hnic
al a
ssis
tanc
e at
the
initi
ativ
e of
the
Mem
ber S
tate
s
191
Cha
pter
VII
I: Fo
ster
ing
the
impl
emen
tatio
n of
the
Inte
grat
ed M
ariti
me
Polic
y
MEF
- D
G A
PE
Gen
eral
ex-
ante
con
ditio
nalit
y ‘7
. Sta
tistic
al s
yste
ms
and
resu
lt in
dica
tors
’ w
ill b
e m
et b
y R
oman
ia b
y 31
Dec
embe
r 20
15. P
roce
dure
s fo
r co
llect
ing
and
aggr
egat
ing
stat
istic
al d
ata
wer
e es
tabl
ishe
d in
all
prog
ram
mes
, on
the
basi
s of
gui
delin
es f
or th
e m
onito
ring
of f
inan
cial
and
ph
ysic
al in
dica
tors
.
No;
MA
-NR
DP
Late
app
rova
l of t
he p
rogr
amm
e an
d th
e sh
ort i
mpl
emen
tatio
n pe
riod
will
lead
to a
redu
ced
num
ber o
f pro
ject
s im
plem
ente
d/co
mpl
eted
that
co
uld
be u
sed
as b
asis
for c
olle
ctin
g in
dica
tors
and
car
ryin
g ou
t the
ass
essm
ent s
ched
uled
for 2
017.
Q 2
.2.
Yes
;
MA
-NR
DP:
Alth
ough
gui
danc
e no
te E
GES
IF-1
5001
5-06
/05/
2015
con
cern
s th
e re
porti
ng o
n fin
anci
al i
nstru
men
ts i
mpl
emen
ted
unde
r th
e ER
DF
and
SF, M
A N
RD
P ai
ms
at im
prov
ing
the
qual
ity o
f the
repo
rts o
n th
e fin
anci
al in
stru
men
ts u
nder
the
NR
DP,
in p
artic
ular
follo
win
g th
e co
nclu
sion
s of t
he a
udit
mis
sion
s car
ried
out f
or th
is p
urpo
se.
In th
is re
spec
t, th
e sy
stem
of i
ndic
ator
s w
ill b
e de
fined
on
the
basi
s of
SM
AR
T cr
iteria
(spe
cific
, mea
sura
ble,
ach
ieva
ble,
rele
vant
and
tim
ed
obje
ctiv
es),
and
the
mon
itorin
g pr
oces
s will
use
less
ons l
earn
t and
exa
mpl
es o
f goo
d pr
actic
e fr
om th
e pr
evio
us p
rogr
amm
ing
perio
ds.
MEF
- D
G A
PE:
Rom
ania
im
plem
ente
d JE
REM
IE f
inan
cial
ins
trum
ent
in 2
007-
2013
, for
whi
ch r
epor
ts w
ere
draw
n up
by
the
Euro
pean
In
vest
men
t Fun
d as
a F
und
of F
unds
.
For f
inan
cial
per
iod
2014
-202
0, th
e fin
anci
al in
stru
men
ts w
ere
esta
blis
hed
on th
e ba
sis o
f the
nee
ds id
entif
ied
ex-a
nte
for v
ario
us p
rogr
amm
es,
and
the
repo
rts a
re to
be
mad
e by
the
man
agin
g au
thor
ities
con
cern
ed. T
he M
inis
try o
f Eur
opea
n Fu
nds,
whi
ch w
ill a
ct a
s co
ordi
nato
r for
the
impl
emen
tatio
n of
the
ESIF
, will
pro
vide
uni
form
coo
rdin
atio
n of
the
repo
rting
for t
he fi
nanc
ial i
nstru
men
ts, o
n th
e ba
sis
of R
egul
atio
n (E
U)
No
821/
2014
.
Q 3
.5.
As a
resu
lt of
the
chec
ks p
erfo
rmed
by
the
Aud
it A
utho
rity
som
e si
tuat
ions
sim
ilar t
o th
ose
pres
ente
d in
the
Euro
pean
Cou
rt of
Aud
itors
repo
rt in
box
7.6
wer
e fo
und.
Suc
h si
tuat
ions
occ
urre
d du
e to
wea
knes
ses i
n th
e in
tern
al c
ontro
l sys
tem
at t
he le
vel o
f the
inst
itutio
ns re
spon
sibl
e fo
r th
e ve
rific
atio
n of
pub
lic p
rocu
rem
ent,
in th
e se
nse
that
cer
tain
con
trols
put
into
pla
ce h
ave
not b
een
effe
ctiv
e en
ough
to d
etec
t all
devi
atio
ns
from
the
exis
ting
legi
slat
ive
and
proc
edur
al fr
amew
ork
or c
erta
in p
roce
dura
l pro
visi
ons w
ere
not s
uffic
ient
and
app
ropr
iate
, so
as to
rem
ove
all
the
shor
tcom
ings
in th
e pr
ocur
emen
ts c
ondu
cted
by
the
fund
ben
efic
iarie
s. -A
A
MEF
- D
CSM
- B
CM
AP:
The
inte
rnal
con
trol s
yste
ms i
n pl
ace
in th
e ar
ea o
f pub
lic p
rocu
rem
ent a
t ben
efic
iary
leve
l are
frag
men
ted,
par
tly
redu
ndan
t and
focu
s mor
e on
form
al a
spec
ts re
late
d to
pro
cess
regu
larit
y, w
ithou
t ass
essi
ng q
ualit
y as
pect
s obj
ectiv
ely.
Ty
pica
lly, t
he in
tern
al c
ontro
l at t
he le
vel o
f fun
d be
nefic
iarie
s con
cern
s the
lega
lity
of th
e bu
dget
ary
aspe
cts,
with
out t
akin
g in
to a
ccou
nt a
ny
192
stra
tegi
c di
men
sion
such
as b
udge
t allo
catio
ns a
nd p
riorit
isat
ion
of p
roje
cts o
r the
requ
irem
ents
in th
e te
nder
doc
umen
tatio
n.
Q 3
.6.
MEF
- D
CSM
- B
CM
AP:
Th
e na
tiona
l stra
tegy
for p
ublic
pro
cure
men
t for
the
perio
d 20
15-2
020
prov
ides
for a
ctio
ns to
ens
ure
the
regu
larit
y an
d qu
ality
of t
he p
ublic
pr
ocur
emen
t pro
cess
. One
of t
he m
easu
res f
or a
chie
ving
this
obj
ectiv
e w
as fo
und
to b
e th
e de
velo
pmen
t and
the
stre
ngth
enin
g of
the
inte
rnal
co
ntro
l at t
he c
ontra
ctin
g au
thor
ities
thro
ugh:
ada
ptat
ion
of th
e in
tern
al c
ontro
l sta
ndar
ds in
the
field
of p
rocu
rem
ent,
the
issu
ance
of
guid
elin
es/g
uida
nce
on th
e in
tern
al c
ontro
l sys
tem
, stre
amlin
ing
the
prev
entiv
e fin
anci
al c
ontro
l lin
ked
to p
ublic
pro
cure
men
t, tra
inin
g pr
ogra
mm
es a
nd tr
aini
ng fo
r per
sonn
el e
xerc
isin
g fin
anci
al c
ontro
l in
publ
ic p
rocu
rem
ent.
Inte
rnal
con
trol s
hall
incl
ude
at le
ast t
he fo
llow
ing
stag
es: p
repa
ratio
n of
pro
cure
men
t, th
e dr
aftin
g of
tend
er d
ocum
ents
, the
aw
ard
proc
edur
e,
impl
emen
tatio
n of
the
cont
ract
, bei
ng o
rgan
ised
so a
s to
allo
w a
n ex
tern
al c
ontro
l foc
used
on
subs
tant
ive
issu
es. T
he d
evel
opm
ent o
f thi
s typ
e of
inte
rnal
con
trol w
ould
sign
ifica
ntly
redu
ce, f
rom
an
early
stag
e, th
e ris
k of
irre
gula
ritie
s and
err
ors a
nd w
ould
ens
ure
the
achi
evem
ent o
f the
ob
ject
ive
of th
e co
ntra
ctin
g au
thor
ities
to g
et th
e be
st v
alue
for m
oney
. Th
e in
tern
al c
ontro
l sys
tem
will
als
o in
clud
e a
polic
y do
cum
ent o
n th
e co
nflic
t of i
nter
est.
A
A:
Furth
er to
find
ing
such
def
icie
ncie
s, th
e A
udit
Aut
horit
y re
com
men
ded,
dep
endi
ng o
n th
e se
rious
ness
of t
he d
efic
ienc
ies f
ound
, fin
anci
al
corr
ectio
ns a
nd st
reng
then
ed c
ontro
ls w
here
cer
tain
def
icie
ncie
s wer
e fo
und.
In
certa
in si
tuat
ions
, the
aud
ited
entit
ies h
ave
deve
lope
d ac
tion
plan
s inc
ludi
ng m
easu
res i
nvol
ving
re-v
erifi
catio
n of
pro
cure
men
t pro
cedu
res a
nd c
lose
r mon
itorin
g of
the
proc
urem
ent p
roce
ss a
t the
leve
l of
the
bene
ficia
ries o
f fun
ds.
Q 3
.7.
The
docu
men
t che
cks c
arrie
d ou
t by
the
Cer
tific
atio
n B
ody
on P
ayin
g A
genc
y’s a
sses
smen
t on
the
publ
ic p
rocu
rem
ents
car
ried
out b
y th
e EA
FRD
ben
efic
iarie
s hav
e hi
ghlig
hted
the
need
to st
reng
then
con
trol i
n th
is a
rea.
The
syst
em d
efic
ienc
ies f
ound
wer
e br
oadl
y sim
ilar t
o th
ose
repo
rted
in p
revi
ous y
ears
. It w
as re
com
men
ded
to th
e A
genc
y fo
r the
Fin
anci
ng o
f Rur
al In
vest
men
ts (A
FIR
) to
ensu
re th
e se
tting
up
of a
n ap
prop
riate
and
uni
tary
syst
em fo
r per
man
ent m
onito
ring
of th
e re
com
men
datio
ns m
ade
in re
latio
n w
ith th
e im
prov
emen
t of t
he w
orki
ng
proc
edur
es a
nd w
ith th
e ad
vanc
ed tr
aini
ng o
f the
em
ploy
ees o
f the
Age
ncy
so a
s to
redu
ce th
e ca
ses o
f non
-com
plia
nce
rela
ted
to th
e pr
ocur
emen
t pro
cess
M
EF -
DC
SM -
BC
MA
P Th
e in
tern
al c
ontro
l sys
tem
s in
plac
e in
the
area
of p
ublic
pro
cure
men
t at b
enef
icia
ry le
vel a
re fr
agm
ente
d, p
artly
redu
ndan
t and
focu
s mor
e on
fo
rmal
asp
ects
rela
ted
to p
roce
ss re
gula
rity,
with
out a
sses
sing
qua
lity
aspe
cts o
bjec
tivel
y.
Typi
cally
, the
inte
rnal
con
trol a
t the
leve
l of f
und
bene
ficia
ries c
once
rns t
he le
galit
y of
the
budg
etar
y as
pect
s, w
ithou
t tak
ing
into
acc
ount
any
st
rate
gic
dim
ensi
on su
ch a
s bud
get a
lloca
tions
and
prio
ritis
atio
n of
pro
ject
s or t
he re
quire
men
ts in
the
tend
er d
ocum
enta
tion.
Q 3
.8.
For t
he re
porte
d sh
ortc
omin
gs, A
FIR
ord
ered
, in
gene
ral,
mea
sure
s of r
e-ve
rific
atio
n of
the
proj
ects
con
cern
ed, w
hich
led
in so
me
case
s to
esta
blis
hing
inel
igib
le e
xpen
ditu
re a
nd la
unch
ing
rela
ted
reco
very
pro
cedu
res.
MEF
- D
CSM
- B
CM
AP:
Th
e na
tiona
l stra
tegy
for p
ublic
pro
cure
men
t for
the
perio
d 20
15-2
020
prov
ides
for a
ctio
ns to
ens
ure
the
regu
larit
y an
d qu
ality
of t
he p
ublic
pr
ocur
emen
t pro
cess
. One
of t
he m
easu
res f
or a
chie
ving
this
obj
ectiv
e w
as fo
und
to b
e th
e de
velo
pmen
t and
the
stre
ngth
enin
g of
the
inte
rnal
co
ntro
l at t
he c
ontra
ctin
g au
thor
ities
thro
ugh:
ada
ptat
ion
of th
e in
tern
al c
ontro
l sta
ndar
ds in
the
field
of p
rocu
rem
ent,
the
issu
ance
of
guid
elin
es/g
uida
nce
on th
e in
tern
al c
ontro
l sys
tem
, stre
amlin
ing
the
prev
entiv
e fin
anci
al c
ontro
l lin
ked
to p
ublic
pro
cure
men
t, tra
inin
g pr
ogra
mm
es a
nd tr
aini
ng fo
r per
sonn
el e
xerc
isin
g fin
anci
al c
ontro
l in
publ
ic p
rocu
rem
ent.
Inte
rnal
con
trol s
hall
incl
ude
at le
ast t
he fo
llow
ing
stag
es: p
repa
ratio
n of
pro
cure
men
t, th
e dr
aftin
g of
tend
er d
ocum
ents
, the
aw
ard
proc
edur
e,
193
impl
emen
tatio
n of
the
cont
ract
, bei
ng o
rgan
ised
so a
s to
allo
w a
n ex
tern
al c
ontro
l foc
used
on
subs
tant
ive
issu
es. T
he d
evel
opm
ent o
f thi
s typ
e of
inte
rnal
con
trol w
ould
sign
ifica
ntly
redu
ce, f
rom
an
early
stag
e, th
e ris
k of
irre
gula
ritie
s and
err
ors a
nd w
ould
ens
ure
the
achi
evem
ent o
f the
ob
ject
ive
of th
e co
ntra
ctin
g au
thor
ities
to g
et th
e be
st v
alue
for m
oney
. Th
e in
tern
al c
ontro
l sys
tem
will
als
o in
clud
e a
polic
y do
cum
ent o
n th
e co
nflic
t of i
nter
est.
Q 4
.1.
MEF
- D
CSM
- B
CM
AP:
N
atio
nal l
egis
latio
n in
the
field
of p
ublic
pro
cure
men
t set
s out
, in
addi
tion
to th
ose
refe
rred
to b
y th
e C
ourt,
the
sanc
tioni
ng o
f the
follo
win
g vi
olat
ions
of l
egal
pro
visi
ons:
• T
he u
se o
f oth
er q
ualif
icat
ion
and
sele
ctio
n cr
iteria
or a
war
d cr
iteria
than
thos
e la
id d
own
by la
w;
• The
use
of t
he q
ualif
icat
ion
and
sele
ctio
n cr
iteria
as t
ende
r ass
essm
ent f
acto
rs;
• Cha
ngin
g th
e aw
ard
crite
rion
laid
dow
n in
the
docu
men
tatio
n/no
tice
durin
g a
tend
er p
roce
dure
; • I
ncor
rect
app
licat
ion
in th
e se
lect
ion
and/
or a
sses
smen
t pro
cess
of t
he c
riter
ia se
t out
in th
e te
nder
doc
umen
tatio
n;
• The
app
licat
ion
of a
sses
smen
t fac
tors
that
do
not r
efle
ct th
e be
nefit
s to
the
cont
ract
ing
auth
ority
. In
add
ition
, the
nat
iona
l leg
isla
tion
on p
reve
ntin
g, d
etec
ting
and
pena
lisin
g irr
egul
ariti
es in
the
gran
ting
and
use
of E
urop
ean
fund
s and
/or
rela
ted
natio
nal p
ublic
fund
s lay
s dow
n th
e fo
llow
ing
devi
atio
ns fr
om th
e co
mpl
ianc
e w
ith th
e ru
les o
n pu
blic
pro
cure
men
t: • T
he p
rocu
rem
ent o
f unf
ores
een
addi
tiona
l/sup
plem
enta
ry w
orks
or s
ervi
ces,
lead
ing
to e
xcee
ding
the
perc
enta
ge fr
om th
e in
itial
con
tract
va
lue,
set a
s lim
it by
the
natio
nal a
nd C
omm
unity
legi
slat
ion
on p
ublic
pro
cure
men
t; • Q
ualif
icat
ion
and
sele
ctio
n cr
iteria
, and
ass
essm
ent f
acto
rs u
ndec
lare
d in
the
tend
er d
ocum
ents
or i
n th
e te
nder
not
ice;
• I
nsuf
ficie
nt o
r dis
crim
inat
ory
defin
ition
of t
he c
ontra
ct o
bjec
t; • N
egot
iatio
n du
ring
the
awar
d pr
oced
ure.
A
A:
Yes
, Rom
ania
has
nat
iona
l leg
isla
tion
regu
latin
g th
ese
mat
ters
(Gov
ernm
ent E
mer
genc
y O
rder
No
66/2
011
on p
reve
ntin
g, d
etec
ting
and
pena
lisin
g irr
egul
ariti
es in
the
gran
ting
and
use
of E
urop
ean
fund
s and
/or r
elat
ed n
atio
nal p
ublic
fund
s), a
legi
slat
ive
act w
hich
is h
arm
onis
ed
with
Eur
opea
n C
omm
issi
on D
ecis
ion
No
(210
31) 9
527
of 1
9 D
ecem
ber 2
013
and
whi
ch e
nsur
es u
nifo
rm a
ppro
ach
with
rega
rd to
the
appl
icab
le fi
nanc
ial c
orre
ctio
ns/d
ecre
ases
app
licab
le to
exp
endi
ture
rela
ted
to p
roje
cts f
inan
ced
from
Eur
opea
n fu
nds a
nd/o
r rel
ated
nat
iona
l pu
blic
fund
s in
case
of n
on-c
ompl
ianc
e w
ith th
e ru
les o
n pu
blic
pro
cure
men
t. Th
is le
gisl
atio
n is
app
lied
to th
e st
ruct
ural
and
coh
esio
n fu
nds,
by b
oth
the
Man
agin
g A
utho
ritie
s and
the
Aud
it A
utho
rity.
In p
roje
cts f
inan
ced
from
the
EAFR
D, A
FIR
has
its o
wn
wor
king
pro
cedu
res f
or
the
verif
icat
ion
of th
e pu
blic
pro
cure
men
t pro
cess
car
ried
out b
y th
e be
nefic
iarie
s, w
hich
are
in a
ccor
danc
e w
ith th
e ap
plic
able
nat
iona
l law
.
Q 5
.1.
Yes
; M
A S
OP
Envi
ronm
ent:
For
exam
ple,
con
cern
ing
the
spec
ific
activ
ity r
elat
ed t
o ch
ecki
ng t
he c
ompl
ianc
e of
the
pub
lic p
rocu
rem
ent
proc
edur
es o
f M
A S
OP
Envi
ronm
ent,
chan
ges
wer
e ap
plie
d to
the
proc
edur
e ch
eck-
lists
with
a v
iew
to p
ayin
g in
crea
sed
atte
ntio
n to
the
follo
win
g as
pect
s: c
hang
es to
th
e in
form
atio
n in
the
tend
er n
otic
e th
roug
h cl
arifi
catio
ns/e
rrat
a, re
leva
nce
and
prop
ortio
nalit
y of
the
qual
ifica
tion
and
sele
ctio
n cr
iteria
in th
e pr
ocur
emen
t dat
a sh
eet,
com
plia
nce
of th
e su
cces
sful
tend
erer
with
the
qual
ifica
tion
and
sele
ctio
n cr
iteria
, com
plai
nts
and
clai
ms
durin
g a
publ
ic p
rocu
rem
ent p
roce
dure
, as w
ell a
s rea
sons
for r
ejec
ting
tend
erer
s.
The
tend
erin
g-co
ntra
ctin
g op
erat
iona
l pro
cedu
re P
OLC
— 1
21 f
or D
CV
AP
was
sup
plem
ente
d w
ith p
rovi
sion
s fo
r cl
assi
fyin
g co
ntra
cts
into
ris
k ca
tego
ries.
With
a v
iew
to
clas
sify
ing
a co
ntra
ct i
n on
e of
the
ris
k ca
tego
ries,
risk
fact
ors
desi
gned
to
cove
r th
e m
ost
sign
ifica
nt
194
proc
urem
ent r
elat
ed is
sues
/sen
sitiv
e po
ints
are
use
d, su
ch a
s:
- His
tory
of t
he c
ontra
ctin
g au
thor
ity in
the
field
- au
dit a
utho
rity
repo
rts, f
inan
cial
cor
rect
ions
alre
ady
impl
emen
ted,
AN
RM
AP
repo
rts,
- The
num
ber o
f par
ticip
ants
in th
e pr
oced
ure,
- T
he p
erce
ntag
e of
tend
ers c
onsi
dere
d un
acce
ptab
le a
nd/o
r non
-com
plia
nt in
the
tota
l ten
ders
subm
itted
, - C
laim
s rec
orde
d in
the
cour
se o
f the
pro
cedu
re, e
tc.
In c
ases
whe
re, a
fter f
illin
g in
the
Ris
k C
ateg
ory
Dat
a Sh
eet,
the
final
scor
e ob
tain
ed is
hig
her t
han
2, th
e co
ntra
ct p
rese
nts a
hig
h ris
k an
d w
ill
be se
lect
ed fo
r ver
ifica
tion,
bas
ed o
n th
e ad
ditio
nal c
heck
list
of t
he p
ublic
pro
cure
men
t pro
cedu
re, a
nd
Ann
ex 0
5a P
OLC
121
will
be
thus
inse
rted.
It
thus
resu
lts th
at, b
ased
on
the
risk
met
hodo
logy
, the
pro
ject
s/th
eir b
enef
icia
ries a
re c
lass
ified
in ri
sk c
ateg
orie
s, an
d th
e pr
oced
ures
for p
ublic
pr
ocur
emen
t rel
ated
to th
eir c
ontra
cts a
re c
heck
ed a
ccor
ding
ly.
In a
dditi
on, i
n or
der t
o im
prov
e th
e ch
ecks
at t
he le
vel o
f MA
SO
P En
viro
nmen
t, th
e op
erat
iona
l pro
cedu
res
wer
e up
date
d in
Jun
e 20
15, b
y in
clus
ion
of t
he r
ecom
men
datio
ns r
ecei
ved
furth
er t
o th
e au
dit
mis
sion
s ca
rrie
d ou
t by
the
nat
iona
l co
mpe
tent
aut
horit
ies
and
by t
he E
C.
Mor
eove
r, th
e M
anag
ing
Aut
horit
y fo
r SO
P En
viro
nmen
t has
als
o is
sued
inte
rnal
inst
ruct
ions
and
inst
ruct
ions
to th
e be
nefic
iarie
s of
pro
ject
s fin
ance
d un
der S
OP
Envi
ronm
ent,
inte
nded
to c
larif
y an
d im
prov
e th
e w
orki
ng m
etho
d.
MA
SO
PIEC
: Fu
rther
to th
e re
com
men
datio
ns o
f the
EC
, MA
SO
P IE
C im
plem
ente
d a
serie
s of
pre
vent
ive
and
corr
ectiv
e m
easu
res,
such
as:
re-c
heck
s of
th
e pu
blic
pro
cure
men
t con
tract
s aw
arde
d, re
-che
cks o
f the
cla
ssifi
catio
n as
SM
E, re
-che
cks o
n th
e co
nflic
t of i
nter
est.
AFI
R:
• In
-dep
th re
-che
cks
(acc
ordi
ng to
sta
ndar
d sh
eets
) of t
he e
ligib
ility
and
sel
ectio
n cr
iteria
and
of t
he c
ondi
tions
to c
reat
e ar
tific
ial c
ondi
tions
be
fore
pay
men
t; • D
raw
ing
up a
gui
de o
n th
e pr
even
tion
of ir
regu
larit
ies p
ublis
hed
on A
FIR
web
site
. M
DR
AP:
In
the
cas
e of
the
Rom
ania
-Bul
garia
Cro
ss B
orde
r C
oope
ratio
n Pr
ogra
mm
e 20
07-2
013,
ext
erna
l ex
perti
se w
as u
sed
for
the
verif
icat
ion
of
publ
ic p
rocu
rem
ent o
f Bul
garia
n pa
rtner
s. Th
e m
anag
ing
auth
ority
for
the
Rom
ania
-Bul
garia
Cro
ss B
orde
r C
oope
ratio
n Pr
ogra
mm
e 20
07-2
013
has
take
n th
e fo
llow
ing
mea
sure
s to
in
crea
se a
bsor
ptio
n:
- The
pro
gram
me
has a
chie
ved
over
-con
tract
ing
abov
e th
e av
aila
ble
allo
catio
n (E
UR
35.
6 m
illio
n);
- Leg
isla
tion
has b
een
amen
ded
to a
llow
any
type
of e
xpen
ditu
re u
ntil
2 m
onth
s afte
r the
com
plet
ion
of th
e pr
ojec
t;
—
repo
rting
was
sim
plifi
ed, r
epor
ts a
re su
bmitt
ed in
ele
ctro
nic
form
at.
At t
he M
anag
ing
Aut
horit
y fo
r the
Reg
iona
l Ope
ratio
nal P
rogr
amm
e, th
e U
nit f
or v
erifi
catio
n of
pub
lic p
rocu
rem
ents
and
con
flict
of i
nter
est
was
est
ablis
hed
as o
f 1 A
ugus
t 201
2 in
acc
orda
nce
with
Inst
ruct
ion
No
88 o
f 27
July
201
2. S
ince
Sep
tem
ber 2
014,
the
proc
urem
ent o
ffic
ers
at
SVA
PCI a
lso
chec
k th
e pr
ocur
emen
t pro
cedu
res
carr
ied
out f
or a
war
ding
ser
vice
s, su
pply
or w
orks
con
tract
s aw
arde
d by
the
follo
win
g ty
pes
of b
enef
icia
ries:
• C
ham
bers
of C
omm
erce
(CC
), bu
sine
ss a
ssoc
iatio
ns (A
S), c
omm
erci
al c
ompa
nies
or c
oope
rativ
es (S
C);
• Mic
ro e
nter
pris
e (M
I)/re
ligio
us e
ntiti
es (U
C),
non-
gove
rnm
enta
l org
anis
atio
ns (N
GO
s)
• Sm
all a
nd m
ediu
m-s
ized
ent
erpr
ises
(SM
Es).
C
heck
s wer
e in
tend
ed to
find
out
:
195
If p
urch
ases
are
set o
ut in
the
finan
cing
app
licat
ion
(the
natu
re o
f the
exp
endi
ture
and
the
quan
titie
s spe
cifie
d in
the
gran
t app
licat
ion)
; If
pur
chas
es c
ompl
y w
ith t
he p
roce
dura
l an
d le
gisl
ativ
e pr
ovis
ions
on
the
awar
d pr
oced
ures
app
licab
le t
o pr
ivat
e be
nefic
iarie
s (O
rder
No
1050
/201
2, O
rder
112
0/20
13) o
r with
the
prov
isio
ns in
the
anne
x ‘I
nstru
ctio
ns o
n th
e pu
blic
pro
cure
men
ts’ t
o th
e fin
anci
ng c
ontra
ct.
If,
follo
win
g ve
rific
atio
n of
a p
rocu
rem
ent
proc
edur
e by
SV
APC
I pr
ocur
emen
t of
ficer
s, a
brea
ch o
f th
e pr
ocur
emen
t la
w w
as f
ound
in
acco
rdan
ce w
ith A
rticl
e 6
of G
EO 6
6/20
11, e
xpen
ditu
re th
at d
oes
not c
ompl
y w
ith th
e le
galit
y, c
orre
ctne
ss a
nd c
ompl
ianc
e co
nditi
ons
laid
do
wn
in th
e na
tiona
l and
Com
mun
ity le
gisl
atio
n in
for
ce w
as f
ully
or
parti
ally
exc
lude
d fr
om th
e re
fund
/pay
men
t of
expe
nditu
re m
ade
and
decl
ared
by
bene
ficia
ries.
Q 6
.1.
Yes
; A
A:
As r
egar
ds S
truct
ural
and
Coh
esio
n Fu
nds,
the
Aud
it A
utho
rity
uses
a c
heck
list
that
con
tain
s que
stio
ns o
n St
ate
aid,
whi
ch is
use
d by
the
audi
tors
dur
ing
the
audi
t mis
sion
s. W
here
def
icie
ncie
s are
foun
d, re
com
men
datio
ns a
re m
ade
to re
med
y to
thes
e sh
ortc
omin
gs a
nd to
reco
ver
the
amou
nts p
aid
with
out c
ompl
ianc
e w
ith th
e le
gal r
ules
. M
EF IB
/MA
SO
PIEC
: che
cks t
he c
ompl
ianc
e of
the
proj
ects
with
the
rule
s in
the
area
of S
tate
aid
und
er th
e on
-the-
spot
che
cks c
arrie
d ou
t
Q 6
.2.
No;
A
A: U
p to
now
, the
def
icie
ncie
s fou
nd h
ave
been
isol
ated
, not
syst
emic
.
Q 6
.3.
Yes
; M
A-N
RD
P:
The
MA
RD
, as a
dmin
istra
tor o
f Sta
te a
id sc
hem
es fi
nanc
ed fr
om E
AFR
D (n
ot a
s reg
ulat
or in
the
area
of S
tate
aid
), co
nsid
ers t
hat t
he
impl
emen
tatio
n of
the
ex-a
nte
cond
ition
aliti
es o
n St
ate
aid
incl
uded
in th
e Pa
rtner
ship
Agr
eem
ent f
or 2
014-
2020
will
lead
to a
n im
prov
emen
t in
this
are
a. In
this
rega
rd, t
he in
trodu
ctio
n of
the
Gen
eral
Reg
iste
r of S
tate
Aid
in R
oman
ia (R
egA
S) w
ill e
nsur
e be
tter m
onito
ring
and
cont
rol
of S
tate
aid
from
nat
iona
l fun
ds a
nd fr
om st
ruct
ural
inst
rum
ents
. A
A:
In 2
014-
2015
, a n
umbe
r of 6
3 au
dito
rs o
f the
Aud
it A
utho
rity
wer
e tra
ined
on
the
Stat
e ai
d is
sue
(gen
eral
prin
cipl
es, c
once
pts,
type
s of
mea
sure
s of S
tate
aid
, app
licab
le n
atio
nal a
nd C
omm
unity
pro
cedu
re, m
onito
ring,
con
trolli
ng a
nd re
porti
ng S
tate
aid
).
Mor
eove
r, th
e St
ate
Aid
Reg
iste
r — R
egA
S co
mpu
ter a
pplic
atio
n ha
s bee
n de
velo
ped
in R
oman
ia, w
hich
will
be
oper
ated
by
the
Com
petit
ion
Cou
ncil.
The
com
pute
r app
licat
ion
that
will
ent
er in
to o
pera
tion
on 1
Janu
ary
2016
allo
ws,
amon
g ot
hers
, ver
ifica
tion
of th
e el
igib
ility
of t
he
bene
ficia
ries b
efor
e th
e St
ate
aid
or d
e m
inim
is a
id is
gra
nted
. As A
udit
Aut
horit
y, o
ur in
stitu
tion
is a
use
r of t
he IT
app
licat
ion
men
tione
d ab
ove,
whi
ch w
ill b
e a
usef
ul to
ol in
the
dete
ctio
n of
pos
sibl
e ca
ses o
f inf
ringe
men
t of t
he S
tate
aid
rule
s. M
EF
Q 7
.1.
MEF
- D
G A
PE:
Unt
il 30
Nov
embe
r 201
5, fo
r tw
o ER
DF
prog
ram
mes
(RO
P an
d O
PTA
), fo
r tec
hnic
al a
ssis
tanc
e ac
tiviti
es, t
he a
pplic
atio
n of
a fl
at
196
rate
of u
p to
15
% o
f elig
ible
dire
ct st
aff c
osts
is e
nvis
aged
in a
ccor
danc
e w
ith A
rticl
e 68
(1)(
b) o
f Reg
ulat
ion
(EU
) No
1303
/201
3.
MD
RA
P:
Und
er In
terr
eg P
rogr
amm
e V
-A R
oman
ia-B
ulga
ria, s
impl
ified
cos
ts w
ill b
e us
ed fo
r sta
ff c
osts
and
adm
inis
trativ
e co
sts
(opt
iona
l fo
r inf
rast
ruct
ure)
.
Purs
uant
to
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3, A
rticl
e 14
(2)
to (
4) o
f R
egul
atio
n (E
U)
No
1304
/201
3 an
d A
rticl
e 19
of
Reg
ulat
ion
(EU
) N
o 12
99/2
013,
und
er R
OP
2014
-202
0, t
he M
anag
ing
Aut
horit
y fo
r th
e R
egio
nal
Ope
ratio
nal
Prog
ram
me
will
use
the
sim
plifi
ed o
ptio
n of
the
flat-r
ate
finan
cing
of
indi
rect
/adm
inis
trativ
e co
sts
incu
rred
at t
he I
nter
med
iate
B
odie
s, w
hich
are
fin
ance
d un
der
Prio
rity
Axi
s 12
— T
echn
ical
Ass
ista
nce,
con
sist
ing
of 1
5 %
of
the
elig
ible
cos
ts (
the
optio
n de
scrib
ed in
Arti
cle
68(1
)(b)
of R
egul
atio
n (E
U) N
o 13
03/2
013)
.
The
natio
nal
rule
s de
al w
ith t
he c
oncr
ete
mea
ns t
o im
plem
ent
the
prov
isio
ns i
n th
e ab
ove-
men
tione
d EU
Reg
ulat
ions
in
Gov
ernm
ent
Dec
isio
n N
o 39
9/20
15 o
n el
igib
ility
rul
es f
or e
xpen
ditu
re i
ncur
red
durin
g op
erat
ions
fin
ance
d fr
om t
he E
urop
ean
Reg
iona
l Dev
elop
men
t Fun
d, th
e Eu
rope
an S
ocia
l Fun
d an
d th
e C
ohes
ion
Fund
for 2
014-
2020
.
Thus
, Arti
cle
5 of
the
Dec
isio
n pr
ovid
es fo
r the
elig
ibili
ty o
f cos
ts in
the
form
s re
ferr
ed to
in A
rticl
e 67
(1)(
b) to
(d) o
f Reg
ulat
ion
(EU
) No
1303
und
er th
e co
nditi
ons
set o
ut in
Arti
cle
67(3
) and
(4) o
f the
sam
e R
egul
atio
n, a
ccor
ding
to th
e m
etho
d of
cal
cula
tion
and
the
cond
ition
s la
id d
own
by j
oint
ord
er o
f th
e M
inis
ter
for
Euro
pean
Fun
ds a
nd,
whe
re a
ppro
pria
te,
of t
he m
inis
ter
coor
dina
ting
the
Man
agin
g A
utho
rity,
with
the
appr
oval
of t
he M
inis
ter f
or P
ublic
Fin
ance
, in
acco
rdan
ce w
ith th
e re
quire
men
ts in
A
rticl
e 67
(5)
of R
egul
atio
n (E
U)
No
1303
/201
3. P
ursu
ant t
o A
rticl
e 67
(1)(
d) o
f R
egul
atio
n (E
U)
No
1303
/201
3, th
e jo
int o
rder
w
ill d
etai
l the
list
of e
xpen
ses i
nclu
ded
in th
e di
rect
cos
ts, a
nd in
the
dire
ct st
aff c
osts
.
As
rega
rds
the
met
hod
for s
ettin
g th
e fla
t rat
e to
15
% o
f the
elig
ible
sta
ff c
osts
in R
OP
2014
-202
0, fo
r the
Inte
rmed
iate
Bod
ies,
the
met
hod
desc
ribed
in A
rticl
e 67
(5)(
a)(ii
) and
the
verif
iabl
e hi
stor
ical
dat
a on
indi
vidu
al b
enef
icia
ries w
ere
take
n in
to a
ccou
nt.
SL
OV
AK
IA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
197
ESF:
Yes
ERD
F: Y
es
CF:
Yes
Q 1
.2.
Res
pons
e by
the
cen
tral
coor
dina
tion
body
: in
dica
tors
cov
erin
g th
e re
mov
al o
f th
e en
viro
nmen
tal
burd
en;
indi
cato
rs o
f SM
E su
ppor
t in
res
earc
h, d
evel
opm
ent
and
inno
vatio
n; i
ndic
ator
s co
verin
g in
clus
ive
educ
atio
n, i
ncre
ased
lite
racy
and
sup
port
for
lifel
ong
lear
ning
; ind
icat
ors c
over
ing
supp
ort f
or c
omm
unity
-sty
le so
cial
serv
ice
faci
litie
s.
Q 1
.3.
Yes
;
Res
pons
e by
the
cent
ral c
oord
inat
ion
body
: the
ratio
of s
ites t
hat h
ave
unde
rgon
e re
med
iatio
n to
the
tota
l num
ber o
f site
s whe
re e
nviro
nmen
tal
burd
ens
have
bee
n re
cord
ed i
n Sl
ovak
ia;
the
prop
ortio
n of
SM
Es e
ngag
ing
in r
esea
rch,
dev
elop
men
t an
d in
nova
tion;
the
num
ber
of
parti
cipa
nts
who
hav
e ta
ken
part
in a
ctiv
ities
to
impr
ove
skill
s an
d lit
erac
y; t
he p
ropo
rtion
of
supp
orte
d sc
hool
s ap
plyi
ng a
n in
clus
ive
educ
atio
n m
odel
; the
num
ber o
f chi
ldre
n fr
om m
argi
nalis
ed R
oma
com
mun
ities
who
hav
e sp
ent a
t lea
st o
ne y
ear i
n su
ppor
ted
nurs
ery
scho
ols
invo
lved
in a
ctiv
ities
gea
red
tow
ards
pro
mot
ing
incl
usiv
e ed
ucat
ion;
the
ratio
of c
hild
ren
in c
hild
ren’
s ho
mes
who
rece
ive
com
mun
ity-b
ased
ca
re, r
elat
ive
to th
e to
tal n
umbe
r of c
hild
ren
in c
hild
ren’
s hom
es.
Q 2
.2.
Yes
;
The
Min
istry
of E
cono
my
of th
e Sl
ovak
Rep
ublic
, as
the
Man
agin
g A
utho
rity
for t
he O
pera
tiona
l Pro
gram
me
Com
petit
iven
ess
and
Econ
omic
G
row
th, i
n co
llabo
ratio
n w
ith th
e Eu
rope
an I
nves
tmen
t Fun
d (m
anag
ing
the
JER
EMIE
hol
ding
fun
d in
Slo
vaki
a), a
dapt
ed th
e fo
rm u
sed
to
repo
rt fin
anci
al i
nstru
men
ts i
mpl
emen
ted
unde
r th
e O
pera
tiona
l Pr
ogra
mm
e in
the
201
4 A
nnua
l R
epor
t in
acc
orda
nce
with
the
Eur
opea
n C
omm
issi
on’s
requ
irem
ents
.
The
Min
istry
of F
inan
ce is
resp
onsi
ble
for r
epor
ting
on fi
nanc
ial i
nstru
men
ts in
Slo
vaki
a. T
he M
inis
try o
f Edu
catio
n, S
cien
ce, R
esea
rch
and
Spor
t mee
ts a
ll re
quire
men
ts in
this
are
a to
the
requ
isite
qua
lity,
in th
e st
ruct
ure
and
by th
e de
adlin
es im
pose
d by
the
Min
istry
of F
inan
ce. T
he
Min
istry
of
Educ
atio
n, S
cien
ce, R
esea
rch
and
Spor
t di
d no
t re
gist
er a
ny s
hortc
omin
gs o
r ris
ks a
ssoc
iate
d w
ith t
he q
ualit
y of
inf
orm
atio
n re
porte
d to
the
resp
onsi
ble
auth
ority
dur
ing
2014
. The
Min
istry
of A
gric
ultu
re a
nd R
ural
Dev
elop
men
t doe
s its
utm
ost t
o en
sure
that
repo
rts o
n fin
anci
al in
stru
men
ts a
re c
onsi
sten
t with
the
requ
isite
qua
lity,
stru
ctur
e an
d de
adlin
es im
pose
d by
the
Min
istry
of F
inan
ce.
Q 4
.1.
Res
pons
e by
the
cent
ral c
oord
inat
ion
body
: As f
ar a
s the
det
erm
inat
ion
of fi
nanc
ial c
orre
ctio
ns o
r def
icie
ncie
s in
publ
ic p
rocu
rem
ent i
s co
ncer
ned,
the
cent
ral c
oord
inat
ion
body
has
issu
ed a
gui
danc
e no
te o
n de
term
inin
g th
e le
vel o
f the
refu
nd o
f any
con
tribu
tion
gran
ted,
or a
ny
part
ther
eof,
if pu
blic
pro
cure
men
t rul
es a
nd p
roce
dure
s are
infr
inge
d. G
uida
nce
Not
e 11
app
lies t
o th
e 20
07-2
013
prog
ram
min
g pe
riod,
whi
le
Gui
danc
e N
ote
5 ap
plie
s to
the
new
201
4-20
20 p
rogr
amm
ing
perio
d. B
oth
of th
ese
docu
men
ts tr
ansp
ose
Com
mis
sion
Dec
isio
n of
19
Dec
embe
r 201
3, C
(201
3) 9
527
final
– C
omm
issi
on D
ecis
ion
on th
e se
tting
out
and
app
rova
l of t
he g
uide
lines
for d
eter
min
ing
finan
cial
co
rrec
tions
to b
e m
ade
by th
e C
omm
issi
on to
exp
endi
ture
fina
nced
by
the
Uni
on u
nder
shar
ed m
anag
emen
t, fo
r non
-com
plia
nce
with
the
rule
s
198
on p
ublic
pro
cure
men
t. Th
is g
uida
nce
note
sets
out
the
diff
eren
t typ
es o
f mos
t com
mon
and
mos
t ser
ious
infr
inge
men
ts o
f pub
lic p
rocu
rem
ent
rule
s and
pro
cedu
res t
hat h
ave
had
or c
ould
hav
e an
impa
ct o
n th
e re
sult
of p
rocu
rem
ent;
it de
term
ines
the
perc
enta
ge o
f the
rate
of f
inan
cial
co
rrec
tions
that
the
com
pete
nt m
anag
ing
auth
oriti
es sh
ould
hav
e ap
plie
d in
resp
onse
to th
e id
entif
icat
ion
of su
ch d
efic
ienc
ies.
Th
e ce
ntra
l coo
rdin
atio
n bo
dy h
as is
sued
a g
uida
nce
note
to a
sses
s con
flict
s of i
nter
est i
n pu
blic
pro
cure
men
t. Th
e ai
m o
f thi
s doc
umen
t is t
o la
y do
wn
grou
nd ru
les t
hat m
ust b
e fo
llow
ed b
y m
anag
ing
auth
oriti
es re
spon
sibl
e fo
r the
impl
emen
tatio
n of
ope
ratio
nal p
rogr
amm
es w
hen
iden
tifyi
ng a
nd a
sses
sing
con
flict
s of i
nter
est i
n pu
blic
pro
cure
men
t, w
hich
are
one
of t
he m
ost s
erio
us p
ossi
ble
defic
ienc
ies c
apab
le o
f di
stor
ting
fair
com
petit
ion.
Th
e ES
IF m
anag
emen
t sys
tem
for t
he 2
014-
2020
pro
gram
min
g pe
riod,
with
in th
e fr
amew
ork
of a
dmin
istra
tive
chec
ks o
n pu
blic
pro
cure
men
t, in
trodu
ced
the
conc
ept o
f a c
ompu
lsor
y in
itial
ex
ante
che
ck fo
r all
abov
e-th
e-th
resh
old
cont
ract
s and
bel
ow-th
e-th
resh
old
cont
ract
s aw
arde
d vi
a th
e el
ectro
nic
mar
ketp
lace
(fro
m a
spec
ific
estim
ated
val
ue o
f the
con
tract
upw
ards
), i.e
. che
cks o
n a
sele
cted
par
t of t
he d
ocum
enta
tion
on
the
publ
ic p
rocu
rem
ent u
nder
pre
para
tion
(e.g
. the
dra
ft co
ntra
ct n
otic
e, th
e dr
aft t
ende
r doc
umen
ts, e
tc.),
ahe
ad o
f the
ann
ounc
emen
t of t
he
cont
ract
ing
proc
edur
e w
ith a
vie
w to
elim
inat
ing
erro
rs a
nd sh
ortc
omin
gs in
the
draf
t doc
umen
tatio
n of
the
publ
ic p
rocu
rem
ent,
ther
eby
redu
cing
the
risk
of a
n in
frin
gem
ent o
f pub
lic p
rocu
rem
ent r
ules
and
pro
cedu
res.
On
the
basi
s of c
oope
ratio
n ag
reem
ents
bet
wee
n m
anag
ing
auth
oriti
es a
nd th
e O
ffic
e fo
r Pub
lic P
rocu
rem
ent,
ther
e w
as a
n in
crea
se in
the
num
ber o
f che
cks c
over
ed b
y th
e O
ffic
e’s a
dmin
istra
tive
capa
citie
s; m
anag
ing
auth
oriti
es w
ill a
lso
have
the
oppo
rtuni
ty to
seek
– fr
om th
e O
ffic
e –
pers
onal
con
sulta
tions
, opi
nion
s on
parti
al p
robl
ems
in p
ublic
pro
cure
men
t, an
d co
oper
atio
n in
the
eval
uatio
n of
the
audi
t fin
ding
s of t
he E
urop
ean
Com
mis
sion
or t
he E
urop
ean
Cou
rt of
Aud
itors
. In
mat
ters
rela
ting
to th
e sa
fegu
ardi
ng o
f com
petit
ion,
coo
pera
tion
betw
een
the
man
agin
g au
thor
ities
and
the
Ant
imon
opol
y O
ffic
e w
as
rein
forc
ed. U
nder
a c
oope
ratio
n ag
reem
ent,
man
agin
g au
thor
ities
will
hav
e th
e op
portu
nity
to a
pply
to th
e O
ffic
e in
writ
ing
for a
con
sulta
tion
or to
file
susp
ecte
d in
frin
gem
ents
of t
he la
w o
n th
e pr
otec
tion
of c
ompe
titio
n (in
par
ticul
ar c
arte
l agr
eem
ents
in p
ublic
pro
cure
men
t) w
ith th
e O
ffic
e.
Q 5
.1.
Yes
; R
espo
nse
by t
he c
entra
l co
ordi
natio
n bo
dy:
On
20 N
ovem
ber
2014
, th
e Sl
ovak
Gov
ernm
ent
pass
ed a
res
olut
ion
adop
ting
the
ESIF
M
anag
emen
t Sy
stem
for
the
201
4-20
20 p
rogr
amm
ing
perio
d. I
n pu
blic
pro
cure
men
t ch
ecks
, th
is e
ncom
pass
es t
he f
ollo
win
g m
easu
res
to
impr
ove
man
agem
ent v
erifi
catio
ns a
nd to
enh
ance
the
effe
ctiv
enes
s of t
he c
heck
s car
ried
out b
efor
e ce
rtify
ing
expe
nditu
re to
the
Com
mis
sion
: - t
he in
trodu
ctio
n of
the
conc
ept o
f a c
ompu
lsor
y in
itial
ex
ante
che
ck fo
r all
abov
e-th
e-th
resh
old
cont
ract
s an
d be
low
-the-
thre
shol
d co
ntra
cts
awar
ded
via
the
elec
troni
c m
arke
tpla
ce (
from
a s
peci
fic e
stim
ated
val
ue o
f th
e co
ntra
ct u
pwar
ds),
i.e.
chec
ks o
n a
sele
cted
par
t of
the
do
cum
enta
tion
on t
he p
ublic
pro
cure
men
t un
der
prep
arat
ion
(e.g
. th
e dr
aft
cont
ract
not
ice,
the
dra
ft te
nder
doc
umen
ts,
docu
men
ts
dem
onst
ratin
g ho
w th
e es
timat
ed v
alue
of t
he c
ontra
ct w
as d
eter
min
ed, e
tc.),
ahe
ad o
f the
ann
ounc
emen
t of t
he c
ontra
ctin
g pr
oced
ure;
- i
ntro
duct
ion
of th
e co
ncep
t of r
isk
anal
ysis
, the
out
com
e of
whi
ch fo
rms
a ba
sis
for a
dec
isio
n on
whe
ther
the
Off
ice
for P
ublic
Pro
cure
men
t is
to c
arry
out
a m
anda
tory
che
ck o
n th
e pu
blic
pro
cure
men
t con
cern
ed. T
his
enco
mpa
sses
adm
inis
trativ
e ch
ecks
bef
ore
and
afte
r the
con
tract
w
ith th
e su
cces
sful
tend
erer
has
bee
n si
gned
. -
clos
er c
oope
ratio
n be
twee
n M
anag
ing
Aut
horit
y’s
and
the
Off
ice
for
Publ
ic P
rocu
rem
ent u
nder
coo
pera
tion
agre
emen
ts: t
here
will
be
an
incr
ease
in th
e nu
mbe
r of
pub
lic p
rocu
rem
ent p
roce
dure
s ob
ject
to c
heck
s by
the
Off
ice,
the
oppo
rtuni
ty f
or m
anag
ing
auth
oriti
es to
see
k –
from
the
Off
ice
– pe
rson
al c
onsu
ltatio
ns, o
pini
ons
on p
artia
l pro
blem
s in
pub
lic p
rocu
rem
ent,
and
coop
erat
ion
in th
e ev
alua
tion
of th
e au
dit
findi
ngs o
f the
Com
mis
sion
or t
he C
ourt
of A
udito
rs.
- cl
oser
coo
pera
tion
betw
een
the
man
agin
g au
thor
ities
and
the
Ant
imon
opol
y O
ffic
e in
mat
ters
rel
atin
g to
the
safe
guar
ding
of
com
petit
ion:
199
unde
r a
coop
erat
ion
agre
emen
t, m
anag
ing
auth
oriti
es w
ill h
ave
the
oppo
rtuni
ty to
app
ly to
the
Off
ice
in w
ritin
g fo
r a
cons
ulta
tion
or to
file
su
spec
ted
infr
inge
men
ts o
f the
law
on
the
prot
ectio
n of
com
petit
ion
(in p
artic
ular
car
tel a
gree
men
ts in
pub
lic p
rocu
rem
ent)
with
the
Off
ice.
-
the
oppo
rtuni
ty to
app
ly to
the
Off
ice
for
Publ
ic P
rocu
rem
ent f
or a
che
ck o
n an
abo
ve-th
e-th
resh
old
cont
ract
if o
nly
one
or tw
o bi
ds h
ave
been
subm
itted
. - t
he ti
ghte
ning
of r
ules
on
the
awar
d of
low
-val
ue c
ontra
cts
abov
e EU
R 5
000
in o
rder
to e
nhan
ce tr
ansp
aren
cy: t
he o
blig
atio
n to
pub
lish
an
invi
tatio
n to
tend
er o
n th
e be
nefic
iary
’s w
ebsi
te, t
he o
blig
atio
n to
invi
te a
t lea
st fi
ve se
lect
ed c
andi
date
s to
tend
er.
- th
e pu
blic
atio
n of
the
cent
ral c
oord
inat
ion
body
’s G
uida
nce
Not
e 13
(20
14-2
020
prog
ram
min
g pe
riod)
on
the
asse
ssm
ent o
f co
nflic
ts o
f in
tere
st in
pub
lic p
rocu
rem
ent.
Oth
er m
easu
res t
o im
prov
e m
anag
emen
t ver
ifica
tions
and
to e
nhan
ce th
e ef
fect
iven
ess o
f che
cks:
-
the
publ
icat
ion
of t
he c
entra
l co
ordi
natio
n bo
dy’s
Gui
danc
e N
ote
6 (2
014-
2020
pro
gram
min
g pe
riod)
on
elig
ibili
ty r
ules
for
the
mos
t co
mm
on e
xpen
ditu
re g
roup
s, to
est
ablis
h a
cohe
rent
app
roac
h to
ass
essi
ng th
e el
igib
ility
of s
ome
of th
e m
ost c
omm
on e
xpen
ditu
re g
roup
s th
at
are
to e
nsur
e th
e un
iform
app
licat
ion
of e
ligib
ility
rule
s und
er a
ll op
erat
iona
l pro
gram
mes
. -
the
publ
icat
ion
of t
he c
entra
l co
ordi
natio
n bo
dy’s
Gui
danc
e N
ote
18 (
2014
-202
0 pr
ogra
mm
ing
perio
d) o
n th
e ve
rific
atio
n of
the
cos
t-ef
fect
iven
ess
of e
xpen
ditu
re, a
imed
at f
orm
ulat
ing
unde
rlyin
g co
nsid
erat
ions
, rec
omm
enda
tions
and
pro
cedu
res
for
the
proc
ess
of a
sses
sing
th
e pr
inci
ple
of th
e co
st-e
ffec
tiven
ess o
f pro
ject
exp
endi
ture
and
/or g
rant
app
licat
ions
.
Q 6
.1.
Yes
Q 6
.2.
Yes
; R
espo
nse
by th
e au
dit a
utho
rity:
Fai
lure
to m
eet t
he d
eadl
ine
for n
otify
ing
the
gran
ting
of d
e m
inim
is a
id b
y th
e sc
hem
e op
erat
or. F
ailu
re to
de
sign
ate
resp
onsi
bilit
y fo
r not
ifyin
g th
e gr
antin
g of
aid
by
the
sche
me
oper
ator
. R
espo
nse
by th
e ce
rtify
ing
auth
ority
: Fai
lure
to a
sses
s Sta
te a
id fo
r an
unde
rtaki
ng w
ithin
the
grou
p of
und
erta
king
s, ta
king
acc
ount
of t
heir
inte
rcon
nect
ion.
Fai
lure
to a
sses
s Sta
te a
id fo
r a sp
ecifi
c ap
plic
ant i
n th
e gr
ant e
valu
atio
n pr
oces
s, bu
t onl
y fo
r the
invi
tatio
n as
a w
hole
.
Q 6
.3.
Yes
; R
espo
nse
by th
e au
dit a
utho
rity:
The
aud
itors
’ rec
omm
enda
tion
in re
spon
se to
the
defic
ienc
ies i
dent
ified
in th
e re
alm
of S
tate
aid
was
to
ensu
re th
e es
tabl
ishm
ent o
f pro
cedu
re w
ith a
pre
cise
and
det
aile
d de
sign
atio
n of
the
sequ
ence
of s
teps
, fro
m th
e as
sign
men
t of t
he ta
sk to
a
spec
ific
inte
rnal
MA
/IB se
rvic
e (th
e ai
d sc
hem
e op
erat
or) t
hrou
gh to
the
com
plet
ion
ther
eof,
with
an
indi
catio
n of
the
posi
tion
of th
e M
A/IB
em
ploy
ee re
spon
sibl
e fo
r car
ryin
g ou
t the
task
aris
ing
from
the
oblig
atio
n to
not
ify th
e M
inis
try o
f Fin
ance
of t
he g
rant
ing
of d
e m
inim
is a
id
by th
e se
t dea
dlin
es.
Res
pons
e by
the
cent
ral c
oord
inat
ion
body
: On
20 N
ovem
ber 2
014,
the
Slov
ak G
over
nmen
t pas
sed
a re
solu
tion
adop
ting
the
ESIF
M
anag
emen
t Sys
tem
for t
he 2
014-
2020
pro
gram
min
g pe
riod.
Sec
tion
3.6,
regu
latin
g St
ate
aid
issu
es, i
s bas
ed o
n A
rticl
es 1
06 to
109
of t
he
Trea
ty o
n th
e Fu
nctio
ning
of t
he E
U, n
atio
nal l
egis
latio
n (A
ct N
o 23
1/19
99 o
n St
ate
aid)
, the
cas
e-la
w o
f the
Eur
opea
n C
ourt
of Ju
stic
e an
d th
e C
omm
issi
on’s
dec
isio
n-m
akin
g pr
actic
e. T
his p
art o
f the
man
agem
ent s
yste
m is
a S
tate
aid
con
cept
def
inin
g se
rvic
es o
f gen
eral
eco
nom
ic
inte
rest
, de
min
imis
aid
and
the
Stat
e ai
d te
st. A
mod
el S
tate
aid
test
has
bee
n dr
awn
up b
y th
e ce
ntra
l coo
rdin
atio
n bo
dy.
200
Q 7
.1.
ESF:
The
Ope
ratio
nal P
rogr
amm
e H
uman
Res
ourc
es M
A p
lans
to u
se th
e fo
llow
ing
sim
plifi
catio
ns in
par
ticul
ar in
the
2014
-202
0 pr
ogra
mm
ing
perio
d:
- Th
e ap
plic
atio
n of
a f
lat r
ate
of in
dire
ct e
xpen
ditu
re, a
s se
t for
th in
Arti
cle
68(1
)(a)
of
Reg
ulat
ion
(EU
) N
o 13
03/2
013
of th
e Eu
rope
an P
arlia
men
t and
of
the
Cou
ncil,
to n
atio
nal p
roje
cts
dedi
cate
d to
act
ive
labo
ur m
arke
t mea
sure
s un
der
the
Ope
ratio
nal
Prog
ram
me
Hum
an R
esou
rces
;
- Th
e ap
plic
atio
n of
a s
tand
ard
scal
e of
uni
t cos
ts, a
s se
t for
th in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Euro
pean
Par
liam
ent a
nd o
f th
e C
ounc
il, u
nder
the
Ope
ratio
nal P
rogr
amm
e H
uman
Res
ourc
es w
ithin
the
scop
e of
the
Nat
iona
l Pr
ojec
t ‘C
are
serv
ice
supp
ort’;
- Th
e ap
plic
atio
n of
a s
tand
ard
scal
e of
uni
t cos
ts, a
s se
t for
th in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Euro
pean
Par
liam
ent a
nd o
f th
e C
ounc
il, u
nder
the
Ope
ratio
nal P
rogr
amm
e H
uman
Res
ourc
es w
ithin
the
scop
e of
the
Nat
iona
l Pr
ojec
t ‘So
cial
fiel
d w
ork
in m
unic
ipal
ities
I’;
- Th
e ap
plic
atio
n of
a s
tand
ard
scal
e of
uni
t cos
ts, a
s se
t for
th in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Euro
pean
Par
liam
ent
and
of t
he C
ounc
il, u
nder
the
Ope
ratio
nal
Prog
ram
me
Hum
an R
esou
rces
in
the
2014
-202
0 pr
ogra
mm
ing
perio
d w
ithin
the
scop
e of
the
Nat
iona
l Pro
ject
‘Sup
port
for t
he d
evel
opm
ent o
f soc
ial w
ork
in c
lient
s’ fa
mily
set
tings
in th
e fie
ld
of so
cial
aff
airs
and
fam
ily’;
- Th
e ap
plic
atio
n of
a s
tand
ard
scal
e of
uni
t cos
ts, a
s se
t for
th in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Euro
pean
Par
liam
ent
and
of t
he C
ounc
il, u
nder
the
Ope
ratio
nal
Prog
ram
me
Hum
an R
esou
rces
in
the
2014
-202
0 pr
ogra
mm
ing
perio
d w
ithin
the
scop
e of
the
Nat
iona
l Pro
ject
‘Sup
port
of se
lect
ed c
risis
inte
rven
tion
soci
al se
rvic
es a
t com
mun
ity le
vel’;
- Th
e ap
plic
atio
n of
a s
tand
ard
scal
e of
uni
t cos
ts, a
s se
t for
th in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Euro
pean
Par
liam
ent
and
of t
he C
ounc
il, u
nder
the
Ope
ratio
nal
Prog
ram
me
Hum
an R
esou
rces
in
the
2014
-202
0 pr
ogra
mm
ing
perio
d w
ithin
the
scop
e of
the
Nat
iona
l Pro
ject
‘Sup
port
for t
he d
eins
titut
iona
lisat
ion
of fo
ster
car
e’.
In th
e 20
14-2
020
prog
ram
min
g pe
riod,
und
er th
e Ed
ucat
ion
prio
rity
axis
, the
Min
istry
of E
duca
tion,
Sci
ence
, Res
earc
h an
d Sp
ort
will
app
ly s
tand
ard
scal
es o
f un
it co
sts,
as s
et f
orth
in
Arti
cles
67
and
68 o
f R
egul
atio
n (E
U)
No
1303
/201
3 of
the
Eur
opea
n Pa
rliam
ent a
nd o
f the
Cou
ncil,
in n
atio
nal a
nd d
eman
d-si
de p
roje
cts,
as w
ell a
s a 1
5 %
flat
rate
for i
ndire
ct e
xpen
ditu
re, a
s set
forth
in
Arti
cle
68(1
b) o
f Reg
ulat
ion
(EU
) No
1303
/201
3. T
his
will
be
appl
ied
via
a de
lega
ted
act i
n ac
cord
ance
with
Arti
cle
14(1
) of
Reg
ulat
ion
(EU
) No
1304
/201
3 on
the
Euro
pean
Soc
ial F
und.
At t
he C
omm
issi
on’s
requ
est,
the
Min
istry
is p
lann
ing
to a
pply
a 5
0 %
allo
catio
n un
der t
he E
duca
tion
prio
rity
axis
of t
he O
pera
tiona
l Pro
gram
me
Hum
an R
esou
rces
via
sim
plifi
ed re
porti
ng.
201
The
Min
istry
is
also
con
side
ring
the
appl
icat
ion
of a
fla
t ra
te o
f 15
% o
f el
igib
le d
irect
sta
ff c
osts
and
has
not
rul
ed o
ut t
he
poss
ibili
ty o
f app
lyin
g ce
rtain
out
puts
of p
rice
map
s in
the
form
of s
tand
ard
scal
es o
f uni
t cos
ts in
the
futu
re.
ERD
F: O
pera
tiona
l Pro
gram
me
Hum
an R
esou
rces
MA
: The
intro
duct
ion
of s
impl
ified
cos
t rep
ortin
g is
not
bei
ng c
onsi
dere
d fo
r Pr
iorit
y A
xis
6, w
hich
is E
RD
F-fin
ance
d. T
his
prio
rity
axis
cov
ers
inve
stm
ent p
roje
cts
whe
re th
e m
ain
budg
et li
ne is
con
stru
ctio
n w
orks
, the
am
ount
of w
hich
is ti
ed to
ben
chm
arks
. Oth
er b
udge
t lin
es (e
quip
men
t, bu
ildin
g su
perv
isio
n, s
uppo
rting
act
iviti
es) a
re
tied,
on
a pe
rcen
tage
bas
is, t
o th
e va
lue
of c
onst
ruct
ion
wor
ks o
r the
val
ue o
f the
pro
ject
. The
re a
re c
urre
ntly
no
plan
s to
intro
duce
si
mpl
ified
cos
t rep
ortin
g in
the
form
of,
for e
xam
ple,
flat
-rat
e ex
pend
iture
.
SL
OV
EN
IA
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
Yes
;
Min
istry
of
Econ
omic
Dev
elop
men
t and
Tec
hnol
ogy
(MG
RT)
: In
2007
-201
3/15
the
MG
RT
has
carr
ied
out p
rimar
ily th
e ER
DF
and
in p
art a
lso
the
ESF,
and
cou
ld th
eref
ore
conf
irm th
at w
e ar
e us
ing
the
com
mon
indi
cato
rs a
s se
t out
in th
e O
P SR
DP
and
the
OP
HR
D 2
007-
2013
.
Q 1
.2.
Min
istry
of A
gric
ultu
re, F
ores
try a
nd F
ood
(MK
GP)
:
In t
he r
ural
dev
elop
men
t pr
ogra
mm
e of
the
Rep
ublic
of
Slov
enia
201
4-20
20 (
RD
P), t
he M
inis
try o
f A
gric
ultu
re, F
ores
try a
nd
Food
sel
ecte
d 5
(5)
of t
he i
ndic
ator
s se
t ou
t in
the
per
form
ance
fra
mew
ork
prop
osed
by
the
Com
mis
sion
(Se
ctio
n 7
RD
P
202
Des
crip
tion
of th
e pe
rfor
man
ce fr
amew
ork)
and
the
five
(5) a
ltern
ativ
e or
add
ition
al p
erfo
rman
ce in
dica
tors
.
EC p
erfo
rman
ce f
ram
ewor
k in
dica
tors
: Tot
al p
ublic
exp
endi
ture
for
prio
rity
2, 3
, 4 a
nd 6
and
the
popu
latio
n co
vere
d by
LA
G
(foc
us a
rea
6B),
Com
mis
sion
add
ition
al p
erfo
rman
ce i
ndic
ator
s: n
umbe
r of
agr
icul
tura
l ho
ldin
gs w
ith R
DP
supp
ort
for
inve
stm
ents
in
rest
ruct
urin
g or
mod
erni
satio
n (2
A),
num
ber
of o
pera
tions
sup
porte
d in
the
pro
cess
ing,
mar
ketin
g an
d/or
de
velo
pmen
t of
agr
icul
tura
l pr
oduc
ts (
3A),
agric
ultu
ral
land
sup
porte
d un
der
mea
sure
M 1
1 (h
a) (
4AB
C),
agric
ultu
ral
land
su
ppor
ted
unde
r mea
sure
M 1
3 (h
a) (4
AB
C) a
nd n
umbe
r of o
pera
tions
supp
orte
d un
der t
he in
vest
men
t in
fore
stry
tech
nolo
gies
and
in
pro
cess
ing,
in m
obili
sing
and
in m
arke
ting
of fo
rest
pro
duct
s (6A
).
Q 1
.3.
Yes
;
Gov
ernm
ent O
ffic
e fo
r Dev
elop
men
t and
Eur
opea
n C
ohes
ion
Polic
y (S
VRK
): W
e be
lieve
that
we
can
prov
ide
usef
ul d
ata,
whi
ch h
owev
er w
ill
prim
arily
be
base
d on
out
com
e in
dica
tors
, whe
re th
e re
sults
will
not
be
as fa
st. T
he p
erfo
rman
ce fr
amew
ork
is a
lso
set u
p th
is w
ay.
Min
istry
of
Econ
omic
Dev
elop
men
t and
Tec
hnol
ogy
(MG
RT)
: At t
he M
GR
T, w
ith r
egar
d to
the
inst
rum
ents
that
we
impl
emen
ted
in 2
007-
2013
, on
the
basi
s of t
he in
stru
ctio
ns o
f the
man
agin
g au
thor
ity w
e w
ill b
e ab
le to
pro
vide
the
stat
istic
s i.e
. ach
ieve
men
t of t
he in
dica
tors
whi
ch
we
liste
d an
d m
onito
red
for t
he in
divi
dual
inte
rven
tions
.
Q 2
.2.
Yes
;
Min
istry
of A
gric
ultu
re, F
ores
try a
nd F
ood
(MK
GP)
:
Inst
ruct
ions
for
rep
ortin
g on
fin
anci
al in
stru
men
ts (
refe
renc
e: E
GES
IF-1
5001
5 –
6.5.
2015
) ha
ve b
een
prep
ared
for
the
ERD
F an
d th
e ES
F Fu
nds,
but t
he M
inis
try o
f Agr
icul
ture
, For
estry
and
Foo
d, a
s th
e m
anag
ing
auth
ority
of t
he ru
ral d
evel
opm
ent p
rogr
amm
e, in
the
fram
ewor
k of
whi
ch th
e us
e of
fin
anci
al in
stru
men
ts is
als
o pl
anne
d fo
r th
e pr
ogra
mm
ing
perio
d 20
14-2
020,
will
nev
erth
eles
s pr
ovid
e a
repl
y to
this
qu
estio
n.
The
Min
istry
of
Agr
icul
ture
, Fo
rest
ry a
nd F
ood
will
, as
the
man
agin
g au
thor
ity o
f th
e ru
ral
deve
lopm
ent
prog
ram
me
of t
he R
epub
lic o
f Sl
oven
ia fo
r the
per
iod
2014
-202
0, in
the
cont
ext o
f rep
ortin
g on
fina
ncia
l ins
trum
ents
mee
t all
of th
e re
quire
men
ts o
f the
regu
latio
ns a
nd th
e de
lega
ted
and
impl
emen
ting
regu
latio
ns (i
nclu
ding
Com
mis
sion
Impl
emen
ting
Reg
ulat
ion
(EU
) No
821/
2014
of 2
8 Ju
ly 2
014)
with
rega
rd to
th
e co
rrec
t rep
ortin
g of
the
impl
emen
tatio
n of
the
finan
cial
inst
rum
ents
. The
man
agin
g au
thor
ity is
impl
emen
ting
finan
cial
inst
rum
ents
und
er
the
EAFR
D fo
r the
firs
t tim
e in
the
2014
-202
0 pr
ogra
mm
ing
perio
d, a
nd th
us w
e ha
ve n
o pr
evio
us e
xper
ienc
e in
this
are
a. In
ligh
t of t
he a
bove
w
e w
ill w
hen
repo
rting
on
finan
cial
inst
rum
ents
in th
e co
ntex
t of
the
RD
P 20
14-2
020
com
ply
with
the
requ
irem
ents
of
the
regu
latio
ns a
nd
dele
gate
d an
d im
plem
entin
g re
gula
tions
and
oth
er i
nstru
ctio
ns,
guid
ance
and
gui
delin
es i
ssue
d by
the
Eur
opea
n C
omm
issi
on o
r, m
utat
is
mut
andi
s, ta
king
int
o ac
coun
t th
e in
stru
ctio
ns f
or r
epor
ting
on f
inan
cial
ins
trum
ents
(re
fere
nce:
EG
ESIF
-150
015
– 6.
5.20
15),
as w
ell
as
exam
ples
of g
ood
prac
tice
and
the
expe
rienc
e of
oth
er M
embe
r Sta
tes.
Gov
ernm
ent O
ffic
e fo
r D
evel
opm
ent a
nd E
urop
ean
Coh
esio
n Po
licy
(SV
RK
): In
its
annu
al r
epor
t on
the
impl
emen
tatio
n of
the
Ope
ratio
nal
Prog
ram
me
for
Stre
ngth
enin
g R
egio
nal
Dev
elop
men
t Po
tent
ials
for
the
per
iod
2007
-201
3 as
par
t of
whi
ch f
inan
cial
ins
trum
ents
wer
e
203
impl
emen
ted,
for 2
014
Slov
enia
repo
rted
on th
e ba
sis o
f the
new
repo
rt te
mpl
ate
adop
ted
in M
ay b
y th
e EG
ESIF
. The
dat
a in
the
repo
rt fo
r the
ye
ar 2
014
wer
e du
ly c
ompl
eted
and
cor
rect
ed a
ccor
ding
to th
e EC
com
men
ts o
n th
e re
port
on fi
nanc
ial i
nstru
men
ts in
pas
t yea
rs.
Min
istry
of E
cono
mic
Dev
elop
men
t and
Tec
hnol
ogy
(MG
RT)
: With
rega
rd to
fina
ncia
l ins
trum
ents
, we
do n
ot h
ave
any
data
that
any
sepa
rate
m
easu
res
have
bee
n ad
opte
d fo
r im
prov
ing
the
qual
ity o
f re
porti
ng. W
e es
tabl
ishe
d th
e re
porti
ng m
etho
d du
ring
the
plan
ning
of
the
PFEI
. R
epor
ting
shal
l be
done
by
the
MG
RT/
Slo
veni
an E
nter
pris
e Fu
nd (S
EF) a
s ho
ldin
g fu
nd m
anag
er, M
A-S
EF, E
C-M
GR
T/SE
F, M
F-SE
F, e
tc.
In a
dditi
on to
the
regu
lar r
epor
ting
in a
ccor
danc
e w
ith F
inan
cing
Agr
eem
ent (
quar
terly
, ann
ual,
inte
rim, f
inal
) the
SEF
will
als
o re
port
to th
e M
F m
onth
ly o
n th
e ba
lanc
es o
f the
fund
s. W
e al
so re
port
to th
e M
A o
n th
e im
plem
enta
tion
of fi
nanc
ial e
ngin
eerin
g in
stru
men
ts in
the
form
of
exte
nsiv
e EL
tabl
es.
Q 4
.1.
Min
istry
of F
inan
ce —
Bud
get S
uper
visi
on O
ffic
e (B
SO):
NO
G
over
nmen
t Off
ice
for D
evel
opm
ent a
nd E
urop
ean
Coh
esio
n Po
licy
(SV
RK
): Th
e Pu
blic
Pro
cure
men
t Act
pro
vide
s san
ctio
ns fo
r maj
or
infr
inge
men
ts, w
hich
are
con
side
red
an o
ffen
ce fo
r whi
ch fi
nanc
ial p
enal
ties (
fines
) are
pre
scrib
ed in
rela
tion
to th
e gr
avity
of t
he
infr
inge
men
t. In
add
ition
, we
also
use
the
Com
mis
sion
gui
delin
es in
this
are
a an
d th
e in
stru
ctio
ns o
f the
man
agin
g au
thor
ity (M
A) o
n m
anag
emen
t ver
ifica
tions
, whi
ch a
re b
ased
on
or su
mm
aris
e th
e C
omm
issi
on g
uide
lines
. M
inis
try o
f Eco
nom
ic D
evel
opm
ent a
nd T
echn
olog
y (M
GR
T): A
t the
MG
RT
we
adhe
re to
the
EU ru
les a
nd le
gisl
atio
n an
d th
e na
tiona
l le
gisl
atio
n (P
PA).
Infr
inge
men
ts o
f the
legi
slat
ion
are
treat
ed in
acc
orda
nce
with
EU
inst
ruct
ions
(CO
CO
F G
uide
lines
) and
the
inst
ruct
ions
of
the
MA
. A
s reg
ards
fina
ncia
l eng
inee
ring
inst
rum
ents
, we
did
not c
ondu
ct p
ublic
pro
cure
men
t pro
cedu
res e
xcep
t in
case
s whe
re it
was
nec
essa
ry to
ca
rry
out a
n an
alys
is/s
tudy
(e.g
. ex
ante
ass
essm
ent o
f fin
anci
al in
stru
men
ts, a
naly
sis o
f equ
ity fi
nanc
ing,
etc
.). In
thes
e ca
ses w
e to
ok in
to
acco
unt b
oth
the
natio
nal (
PPA
) as w
ell a
s EU
legi
slat
ion.
In th
e im
plem
enta
tion
of fi
nanc
ial e
ngin
eerin
g in
stru
men
ts o
r allo
catio
n of
re
sour
ces w
e us
ed a
pub
lic p
rocu
rem
ent p
roce
ss w
here
we
took
acc
ount
of t
he S
love
nian
legi
slat
ion
(Sup
porti
ve E
nviro
nmen
t for
En
trepr
eneu
rshi
p A
ct, c
ohes
ion
regu
latio
n, e
tc.)
and
EU le
gisl
atio
n (S
tate
Aid
, Coh
esio
n R
egul
atio
ns 1
083/
2006
and
182
8/20
06).
Q 5
.1.
Yes
; G
over
nmen
t Off
ice
for D
evel
opm
ent a
nd E
urop
ean
Coh
esio
n Po
licy
(SV
RK
): Th
e an
nual
trai
ning
on
publ
ic p
rocu
rem
ent a
nd b
uild
ing
upon
th
e m
anag
ing
auth
ority
’s in
stru
ctio
ns o
n m
anag
emen
t ver
ifica
tions
and
con
trol d
ocum
ents
, it e
mer
ges
that
the
erro
r ra
te in
the
awar
ding
of
publ
ic p
rocu
rem
ent c
ontra
cts h
as b
een
redu
ced.
M
inis
try o
f Eco
nom
ic D
evel
opm
ent a
nd T
echn
olog
y (M
GR
T): I
n th
e im
plem
enta
tion
of in
stru
men
ts w
e ta
ke in
to a
ccou
nt th
e in
stru
ctio
ns o
f th
e M
A, w
hich
def
ine
proc
edur
es f
or im
plem
entin
g ad
min
istra
tive
cont
rol u
nder
Arti
cle
13 (
and
125
for
the
perio
d 20
14-2
020)
and
on-
the-
spot
che
cks.
Mon
itorin
g of
the
use
of
fund
s is
als
o co
nduc
ted
by t
he M
F, B
SO,
EC a
nd t
he S
love
nian
Cou
rt of
Aud
it.
As
rega
rds
the
impl
emen
tatio
n, m
onito
ring
and
cont
rol o
f the
impl
emen
tatio
n of
fina
ncia
l eng
inee
ring
inst
rum
ents
, the
MG
RT
has
prep
ared
inst
ruct
ions
on
man
agem
ent v
erifi
catio
ns, w
here
a p
artic
ular
pro
cess
, ris
k an
alys
is, c
ontro
l, et
c., i
s pr
escr
ibed
. We
also
wor
k w
ith th
e B
SO, w
hich
regu
larly
ca
rrie
s out
insp
ectio
ns b
oth
at th
e Sl
oven
ian
Ente
rpris
e Fu
nd a
nd th
e M
GR
T.
Q 6
.1.
Yes
; M
inis
try o
f Eco
nom
ic D
evel
opm
ent a
nd T
echn
olog
y (M
GR
T): T
he B
SO in
the
cont
ext o
f its
aud
it w
ork
(sys
tem
ic a
udits
, aud
its o
f ope
ratio
ns)
also
revi
ews t
he S
tate
Aid
rule
s. A
t the
sam
e tim
e, th
e St
ate
Aid
sect
or is
impo
rtant
for I
B-M
GR
T, w
hich
pre
pare
s the
lega
l bas
es
204
(pro
gram
me)
for a
ppro
val o
f Sta
te A
id sc
hem
es. C
ompl
ianc
e w
ith th
e St
ate
Aid
rule
s is a
lso
subj
ect t
o ad
min
istra
tive
cont
rols
and
on-
the-
spot
ch
ecks
car
ried
out i
n th
e fr
amew
ork
of m
anag
emen
t ver
ifica
tions
at t
he IB
.
Q 6
.2.
No;
G
over
nmen
t Off
ice
for D
evel
opm
ent a
nd E
urop
ean
Coh
esio
n Po
licy
(SV
RK
): In
the
fram
ewor
k of
the
impl
emen
tatio
n of
the
cohe
sion
pol
icy,
th
e B
SO c
arrie
d ou
t a h
oriz
onta
l aud
it of
Sta
te A
id, i
n w
hich
no
maj
or sy
stem
ic ir
regu
larit
ies w
ere
foun
d. T
he B
SO re
com
men
datio
ns c
once
rn
in p
artic
ular
the
harm
onis
atio
n of
con
trol d
ocum
ents
and
the
inte
grity
of t
he re
porti
ng o
n SA
in th
e an
nual
repo
rts.
Q 6
.3.
Yes
; G
over
nmen
t Off
ice
for D
evel
opm
ent a
nd E
urop
ean
Coh
esio
n Po
licy
(SV
RK
): In
con
nect
ion
with
the
BSO
reco
mm
enda
tions
the
chec
klis
ts
have
bee
n up
date
d an
d th
e re
com
men
datio
n fo
r the
pre
para
tion
of th
e an
nual
repo
rts w
as ta
ken
into
acc
ount
. N
o;
Min
istry
of E
cono
mic
Dev
elop
men
t and
Tec
hnol
ogy
(MG
RT)
: The
MG
RT
will
not
take
any
pre
vent
ive
mea
sure
s, si
nce
no d
efic
ienc
ies w
ere
iden
tifie
d in
rela
tion
to th
e ru
les o
n St
ate
Aid
in 2
014.
We
will
con
tinue
to m
onito
r com
plia
nce
with
the
Stat
e A
id ru
les,
taki
ng in
to a
ccou
nt a
ll fin
ding
s fro
m p
revi
ous y
ears
.
Q 7
.1.
Gov
ernm
ent O
ffic
e fo
r Dev
elop
men
t and
Eur
opea
n C
ohes
ion
Polic
y (S
VR
K):
Flat
rate
s and
stan
dard
uni
t cos
ts.
Min
istry
of E
cono
mic
Dev
elop
men
t and
Tec
hnol
ogy
(MG
RT)
: The
MG
RT
will
take
into
acc
ount
the
poss
ibili
ty o
f sim
plifi
ed c
ost
optio
ns o
n th
e ba
sis o
f Reg
ulat
ion
EC 1
303/
2013
on
com
mon
pro
visi
ons a
nd th
e in
stru
ctio
ns o
f the
MA
. Fro
m th
e po
int o
f vie
w o
f fin
anci
al e
ngin
eerin
g in
stru
men
ts, t
his i
s a c
ase
of si
mpl
ified
mon
itorin
g of
cos
ts, s
ince
the
elig
ible
cos
t is p
aid
to th
e ho
ldin
g fu
nd
(whi
ch in
clud
es fu
nds f
or b
usin
esse
s and
man
agem
ent f
ee).
SP
AIN
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
205
CF:
Yes
Q 1
.2.
Add
ition
al in
dica
tors
hav
e be
en d
esig
ned
whe
re th
e in
dica
tors
pro
pose
d in
the
regu
latio
ns w
ere
not a
ppro
pria
te fo
r mea
surin
g th
e im
pact
of a
ctio
ns su
ppor
ted
by th
e Fu
nds.
ESF:
Ess
entia
lly w
e ar
e co
nsid
erin
g th
e in
dica
tors
set
out
in A
nnex
I a
nd A
nnex
II
to R
egul
atio
n 13
04/2
013.
How
ever
, spe
cial
in
dica
tors
for t
he p
artic
ular
Ope
ratio
nal P
rogr
amm
e an
d ac
tion
have
bee
n de
fined
in th
e pe
rfor
man
ce fr
amew
ork.
EMFF
: We
will
use
the
perf
orm
ance
indi
cato
rs p
rovi
ded
for i
n C
omm
issi
on D
eleg
ated
Reg
ulat
ion
(EU
) No
1014
/201
4
ERD
F: T
he c
omm
on i
ndic
ator
s (p
rodu
ctiv
ity o
r ou
tput
) ha
ve b
een
used
in
mos
t ca
ses,
whe
re t
his
is p
ossi
ble
base
d on
the
op
erat
ions
supp
orte
d. It
has
onl
y be
en n
eces
sary
to d
efin
e ad
ditio
nal o
utpu
t ind
icat
ors i
n ce
rtain
spec
ific
case
s.
The
ERD
F re
sults
indi
cato
rs h
ave
been
def
ined
in e
ach
prog
ram
me
for e
ach
spec
ific
inve
stm
ent p
riorit
y an
d ob
ject
ive
as th
ere
is no
com
mon
set
of
core
ind
icat
ors.
The
reas
on f
or t
his
is t
he C
omm
issi
on’s
req
uire
men
t th
at t
he 'r
esul
t in
dica
tors
' sho
uld
be
chan
ged,
i.e.
sho
uld
be 'm
oved
' whe
n ac
tions
are
impl
emen
ted.
Thi
s ha
s m
eant
that
the
defin
ed in
dica
tors
are
muc
h cl
oser
to th
e ac
tions
, but
at t
he s
ame
time
they
are
ver
y di
ffer
ent f
rom
one
ano
ther
and
can
not b
e dr
awn
from
off
icia
l sou
rces
but
are
pro
vide
d by
the
bodi
es im
plem
entin
g th
e ac
tions
.
Q 1
.3.
Yes
Q 2
.2.
No
Q 3
.5.
Som
etim
es th
e ch
eck
is n
ot su
ffic
ient
ly e
xhau
stiv
e an
d sh
ortc
omin
gs a
re d
etec
ted,
par
ticul
arly
rela
ting
to tr
ansp
aren
cy a
nd p
ublic
ity.
Q 3
.6.
Impr
ovem
ent o
f spe
cific
trai
ning
for i
nspe
ctor
s on
publ
ic p
rocu
rem
ent a
nd u
pdat
ing
of c
ontro
l pro
cedu
res.
Q 4
.1.
ESF:
The
re a
re tw
o ne
w p
roce
dure
s: 1
) ris
k an
alys
is fo
r eac
h op
erat
ion
that
will
est
ablis
h m
itiga
tion
cont
rols
for r
isk
and
frau
d al
erts
; 2)
chec
k-lis
ts to
acc
ompa
ny th
e fil
e us
ed a
s evi
denc
e w
hen
subm
ittin
g pr
ojec
ts o
r ope
ratio
ns fo
r cof
inan
cing
. ER
DF
and
the
Coh
esio
n Fu
nd: I
n Sp
ain,
a 'w
orki
ng d
ocum
ent o
n po
ssib
le c
riter
ia fo
r app
licat
ion
of th
e pr
ovis
ions
of A
rticl
e 98
of R
egul
atio
n (E
C) N
o 10
83/2
006
on e
xpen
ditu
re c
o-fin
ance
d by
ER
DF
and
the
Coh
esio
n Fu
nd' w
as a
vaila
ble
for t
he p
erio
d 20
07-2
013.
Thi
s doc
umen
t will
be
upd
ated
for t
he p
erio
d 20
14-2
020.
Q 5
.1.
Yes
; Im
prov
emen
ts to
the
mea
sure
s ha
ve b
een
impl
emen
ted
with
in th
e ac
tion
plan
s st
emm
ing
from
con
trol r
epor
ts id
entif
ying
pos
sibl
e de
ficie
ncie
s
206
from
the
Com
mis
sion
, th
e IG
AE
or t
he m
anag
ing
auth
ority
its
elf.
Impr
ovem
ents
hav
e be
en i
ncor
pora
ted
in p
roce
dure
s fo
r se
lect
ing
and
valid
atin
g re
imbu
rsem
ent s
tate
men
ts, i
mpr
ovin
g ch
eckl
ists
, rev
iew
ing
proc
urem
ent d
ocum
ents
for
var
ious
loca
l ent
ities
and
so
on.
Qua
lity
cont
rol o
f the
pro
cedu
res
has
also
bee
n st
eppe
d up
prio
r to
certi
ficat
ion,
dep
endi
ng o
n th
e ris
k of
eac
h op
erat
ion.
We
also
inte
nd to
cat
egor
ise
inte
rmed
iate
bod
ies
taki
ng in
to a
ccou
nt th
e re
sults
of t
he s
yste
m a
udits
and
the
oper
atio
n ch
ecks
. Thi
s ca
tego
risat
ion
will
cal
l for
gre
ater
car
e du
ring
verif
icat
ions
.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
Yes
; C
heck
lists
for o
pera
tions
, Ris
k as
sess
men
t mat
rix.
Q 7
.1.
ERD
F an
d th
e C
ohes
ion
Fund
: In
the
draf
t elig
ibili
ty o
rder
we
plan
to a
ccep
t the
sim
plifi
ed c
ost o
ptio
ns p
erm
itted
in th
e ge
nera
l R
egul
atio
n su
bjec
t to
any
limita
tions
req
uire
d to
mak
e th
em c
onsi
sten
t with
nat
iona
l leg
isla
tion
and
avoi
d in
corr
ect a
pplic
atio
n th
ereo
f.
SW
ED
EN
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
0; N
ot a
pplic
able
Q 1
.2.
ESF:
A c
ompl
emen
tary
per
form
ance
indi
cato
r has
bee
n ad
ded
to th
e Sw
edis
h So
cial
Fun
d pr
ogra
mm
e. In
add
ition
, the
man
agin
g au
thor
ity h
as d
evel
oped
indi
cato
rs to
be
able
to re
port
resu
lts fo
r the
pro
gram
me’
s tar
get g
roup
s and
the
horiz
onta
l crit
eria
.
ERD
F: I
n to
tal,
the
nine
pro
gram
mes
hav
e so
me
35 o
utpu
t in
dica
tors
, of
whi
ch j
ust
over
hal
f ar
e co
mm
on E
U i
ndic
ator
s. M
oreo
ver,
the
prog
ram
mes
hav
e so
me
thirt
y pe
rfor
man
ce in
dica
tors
that
are
link
ed to
inve
stm
ent p
riorit
ies
and
spec
ific
obje
ctiv
es
207
with
in th
e pr
ogra
mm
es. T
he in
dica
tors
are
set o
ut in
the
adop
ted
prog
ram
mes
.
Q 1
.3.
Yes
;
The
join
t fun
ds w
orki
ng g
roup
is c
urre
ntly
pre
parin
g th
e re
port.
Q 2
.2.
No;
For t
he E
RD
F, w
e co
nsid
er th
at th
e re
porti
ng fo
llow
s the
requ
irem
ents
of t
he re
gula
tions
. We
see
a va
lue
in g
uide
lines
and
dec
ide
our p
ositi
on
on th
em w
ith c
onsi
dera
tion
for
prop
ortio
nalit
y an
d ad
min
istra
tive
cost
s. H
owev
er, w
e ar
e co
ncer
ned
that
gui
delin
es h
ave
a te
nden
cy to
be
view
ed a
s bin
ding
, whi
ch c
an re
sult
in o
ver-
regu
latio
n an
d in
crea
sed
adm
inis
trativ
e co
sts.
Q 3
.7.
We
inte
nd to
follo
w u
p th
e Sw
edis
h ca
ses r
efer
red
to b
y th
e C
ourt
of A
udito
rs o
nce
we
rece
ive
the
audi
t rep
ort,
and
to p
ropo
se m
easu
res a
s re
quire
d.
Q 3
.8.
We
inte
nd to
follo
w u
p th
e Sw
edis
h ca
ses r
efer
red
to b
y th
e C
ourt
of A
udito
rs o
nce
we
rece
ive
the
audi
t rep
ort,
and
to p
ropo
se m
easu
res a
s re
quire
d.
Q 4
.1.
No
Q 5
.1.
Yes
; ES
F: A
risk
ass
essm
ent p
lan
has
been
dev
elop
ed in
ord
er to
iden
tify
any
risks
that
cou
ld le
ad to
fund
ing
bein
g pa
id o
ut in
corr
ectly
at a
n ea
rly
stag
e. S
uch
a pl
an is
dra
wn
up fo
r all
Soci
al F
und
proj
ects
bef
ore
a de
cisi
on is
take
n on
sup
port.
The
pay
men
t pro
cess
is m
ade
mor
e ef
ficie
nt
in th
at fo
cus
is p
lace
d on
exp
endi
ture
in w
hich
any
err
ors
coul
d ha
ve a
maj
or im
pact
, and
less
eff
ort i
s de
vote
d to
revi
ewin
g fo
rmal
ities
. On-
site
che
cks
will
be
carr
ied
out f
or a
ll So
cial
Fun
d pr
ojec
ts d
urin
g th
e cu
rren
t pro
gram
min
g pe
riod,
inst
ead
of u
sing
a m
odel
for
sta
tistic
al
sele
ctio
n as
bef
ore.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
No
Q 7
.1.
ERD
F: S
wed
en i
s on
e of
tw
o M
embe
r St
ates
to
have
a s
impl
ifica
tion
mod
el f
or E
SF l
aid
dow
n in
an
Ann
ex.
The
natio
nal
Ord
inan
ce t
hat
gove
rns
ERD
F/ES
F pr
ovid
es f
or t
he u
se o
f si
mpl
ified
cos
t op
tions
. In
add
ition
, th
e G
over
nmen
t ha
s gi
ven
a m
anda
te t
o th
e m
anag
ing
auth
oriti
es f
or t
he E
SI F
unds
to
activ
ely
seek
opp
ortu
nitie
s fo
r si
mpl
ifica
tion
for
proj
ect
owne
rs
thro
ugho
ut th
e pr
ogra
mm
ing
perio
d.
208
U
K
Q 1
.1.
EAFR
D: Y
es
EMFF
: Yes
ESF:
Yes
ERD
F: Y
es
CF:
0; U
K d
oes n
ot re
ceiv
e C
F.
Q 1
.2.
All
UK
Ope
ratio
nal P
rogr
amm
es h
ad e
lem
ents
whe
re th
e co
mm
on in
dica
tors
did
not
pro
vide
all
the
answ
ers.
The
UK
pro
gram
mes
ha
ve p
rogr
amm
e sp
ecifi
c in
dica
tors
and
thes
e ar
e de
taile
d in
the
appr
oved
ope
ratio
nal p
rogr
amm
e do
cum
ents
. For
exa
mpl
e, in
W
ales
the
Ope
ratio
nal P
rogr
amm
es c
onta
in p
rogr
amm
e sp
ecifi
c in
dica
tors
at i
nves
tmen
t prio
rity
leve
l.
Q 1
.3.
Yes
;
UK
pro
gram
mes
will
all
have
mea
ning
ful d
ata
on p
rogr
ess a
gain
st a
rang
e of
indi
cato
rs.
Q 2
.2.
UK
Man
agin
g A
utho
ritie
s ac
coun
t of
all
guid
ance
iss
ued
by t
he C
omm
issi
on. T
here
has
not
bee
n a
prob
lem
with
rep
ortin
g on
Fin
anci
al
Inst
rum
ents
.
Q 3
.1.
(UK
CB
) The
refe
renc
e to
the
UK
in th
is q
uest
ion
appe
ars t
o be
an
erro
r. W
e ar
e no
t aw
are
of a
ny o
bser
vatio
n m
ade
by th
e C
ourt
sugg
estin
g ar
tific
ially
cre
ated
con
ditio
ns in
the
UK
.
Q 3
.2.
(UK
CB
) The
refe
renc
e to
the
UK
in th
is q
uest
ion
appe
ars t
o be
an
erro
r. W
e ar
e no
t aw
are
of a
ny o
bser
vatio
n m
ade
by th
e C
ourt
sugg
estin
g ar
tific
ially
cre
ated
con
ditio
ns in
the
UK
.
Q 3
.3.
(UK
CB
) N/a
– th
e U
K b
enef
icia
ry re
fere
nced
hel
d a
cont
ract
und
er a
sche
me
desi
gned
in li
ne w
ith C
sion
bes
t pra
ctic
e on
con
trolla
bilit
y. T
he
caus
e of
err
or w
as c
ateg
oris
ed b
y th
e EC
A a
s the
faul
t of t
he b
enef
icia
ry a
nd n
ot th
e ad
min
istra
tion.
Q 3
.4.
In th
is c
ase
the
non-
com
plia
nce
was
iden
tifie
d vi
a a
reco
rd c
heck
and
was
subj
ect t
o th
e ap
prop
riate
sanc
tion.
The
farm
er w
as su
bjec
t to
a fo
llow
up
insp
ectio
n in
201
5 w
here
it w
as d
eter
min
ed h
e ha
d m
et h
is a
gri-e
nviro
nmen
tal c
omm
itmen
ts.
Q 4
.1.
The
natio
nal l
egis
latio
n is
the
Publ
ic C
ontra
ct R
egul
atio
ns 2
015,
whi
ch tr
ansp
oses
the
Publ
ic P
rocu
rem
ent D
irect
ive
2014
/24/
EU. U
K E
SIF
auth
oriti
es u
tilis
e th
e C
omm
issi
on G
uida
nce
on P
rocu
rem
ent E
rror
s in
deal
ing
with
bre
ache
s of t
he ru
les.
For e
xam
ple,
the
Scot
tish
Gov
ernm
ent u
se th
e ch
eckl
ist p
rovi
ded
by th
e Eu
rope
an C
omm
issi
on a
ugm
ente
d by
a sp
ecifi
c Sc
ottis
h se
ctio
n.
209
Q 5
.1.
Yes
; Th
e Sc
ottis
h G
over
nmen
t has
car
ried
out a
ser
ies
of p
re-v
isits
and
put
in p
lace
add
ition
al d
irect
eng
agem
ent w
ith s
enio
r m
anag
emen
t of
a nu
mbe
r of o
rgan
isat
ions
whi
ch h
as im
prov
ed th
eir u
nder
stan
ding
of w
hat i
s re
quire
d du
ring
a ve
rific
atio
n vi
sit a
nd h
as re
sulte
d in
the
qual
ity
of th
e da
ta a
vaila
ble
bein
g im
prov
ed.
The
Engl
and
ESF
MA
has
int
rodu
ced
a ra
nge
of i
mpr
ovem
ents
to
thei
r A
rticl
e 13
ver
ifica
tion
prog
ram
me
in r
espo
nse
to h
ighe
r th
an
acce
ptab
le e
rror
leve
ls th
at re
sulte
d in
the
inte
rrup
tion
of th
e pr
ogra
mm
e. T
he fo
llow
ing
mea
sure
s ha
ve b
een
intro
duce
d in
coo
pera
tion
with
th
e A
udit
Aut
horit
y:
• The
intro
duct
ion
of a
revi
sed
appr
oach
that
ens
ured
all
verif
icat
ions
wer
e co
mpl
eted
in a
lim
ited
timef
ram
e an
d be
fore
the
expe
nditu
re w
as
certi
fied
to th
e C
omm
issi
on.
• Inc
reas
ed th
e sa
mpl
e si
zes
at O
n –T
he- S
pot (
OTS
) vis
its a
nd a
dopt
ed a
mor
e ris
k-ba
sed
sele
ctio
n of
pro
vide
r vis
its a
nd p
artic
ipan
t file
s fo
r in
spec
tion.
• I
ntro
duce
d a
stan
dard
sam
plin
g ap
proa
ch a
nd st
reng
then
ed in
tern
al g
uida
nce
and
proc
edur
es a
cros
s the
Arti
cle1
3 op
erat
iona
l sub
-team
s.
In W
ales
, WEF
O’s
Man
agem
ent V
erifi
catio
n Te
am c
arrie
s ou
t a h
ealth
che
ck w
ith a
ll ap
plic
ants
, whi
ch in
clud
es g
ivin
g pr
e-ap
prov
al a
dvic
e on
pub
lic p
rocu
rem
ent.
And
for
the
cla
ims
proc
ess,
ever
y cl
aim
und
ergo
es a
ver
ifica
tion
chec
k w
hich
inc
lude
s a
com
plia
nce
chec
k on
pr
ocur
emen
t act
ivity
– th
is a
pplie
s to
all
cont
ract
s, w
heth
er a
bove
or b
elow
the
OJE
U th
resh
old.
Tho
se c
laim
s ar
e no
t inc
lude
d in
dra
wdo
wn
until
the
verif
icat
ion
chec
ks a
re c
ompl
ete
and
any
iden
tifie
d irr
egul
ar e
xpen
ditu
re h
as b
een
rem
oved
.
Q 6
.1.
Yes
Q 6
.2.
No
Q 6
.3.
No
Q 7
.1.
The
Scot
tish
Gov
ernm
ent i
s con
side
ring
the
use
of S
impl
ified
Cos
t Opt
ions
.
Dep
artm
ent f
or C
omm
uniti
es a
nd L
ocal
Gov
ernm
ent a
re u
sing
Sim
plifi
ed C
ost O
ptio
ns in
som
e 20
14-2
0 ER
DF
fund
ed p
roje
cts i
n En
glan
d.
In W
ales
all
optio
ns a
re m
ade
avai
labl
e to
ben
efic
iarie
s –
flat-r
ates
, un
it co
sts
and
lum
p su
ms.
In
addi
tion,
fla
t-rat
es f
or
reim
burs
ing
indi
rect
cos
ts a
re m
anda
tory
for
all
bene
ficia
ries.
We
are
wor
king
with
ben
efic
iarie
s to
put
in p
lace
uni
t cos
ts f
or
proj
ect s
taff
cos
ts (h
ourly
rate
s) a
s wel
l as a
ctiv
ity-b
ased
and
out
put-b
ased
uni
t cos
ts.
210
AN
NE
X II
I B Pa
rt B
. Ple
ase
ente
r any
gen
eral
com
men
ts y
ou h
ave
conc
erni
ng th
e 20
14 A
nnua
l rep
ort o
r ge
nera
l iss
ues
rela
ting
to th
e di
scha
rge
proc
edur
e.
Bel
gium
: Le
s rép
onse
s app
orté
es a
ux c
onst
atat
ions
pré
limin
aire
s du
chap
itre
6 (C
ohés
ion
écon
omiq
ue e
t soc
iale
) con
tenu
es à
l’an
nexe
II a
vaie
nt d
éjà
été
com
mun
iqué
s à la
Cou
r des
com
ptes
eur
opée
nne
par l
’Aut
orité
de
gest
ion
dans
son
cour
rier d
u 4
juin
201
5 (r
éfér
encé
SP
W/D
CFS
/DG
P/SB
M/D
BX
/CC
E-ju
in20
15).
ERD
F-V
L: F
lat r
ate
for i
ndire
ct c
osts
+ in
trodu
ctio
n of
stan
dard
hou
rly ra
te
ESF-
VL:
Idea
lly, i
n its
com
men
ts a
bout
Bel
gium
, the
EC
A sh
ould
take
acc
ount
of t
he re
spon
sibi
litie
s of t
he re
gion
s and
com
mun
ities
for t
he
vario
us fu
nds.
Thes
e sh
ould
ther
efor
e be
spec
ifica
lly m
entio
ned
in it
s rep
ort.
Cze
ch R
epub
lic
Nat
iona
l Coo
rdin
atin
g B
ody
Res
pons
e to
obs
erva
tions
3.7
1-3.
73, S
MA
RT
obje
ctiv
es
The
ECA
crit
icis
es th
e ge
nera
l dire
ctor
ate
for t
he in
cons
iste
nt u
se o
f SM
AR
T ob
ject
ives
, with
out c
onsi
derin
g th
e us
eful
ness
of t
his i
nstru
men
t. Th
ere
is n
o sc
ient
ific
proo
f tha
t SM
AR
T ob
ject
ives
hel
p or
gani
satio
ns to
incr
ease
thei
r eff
ectiv
enes
s, i.e
. the
reas
on w
hy th
ey e
xist
(Wau
ters
, 20
11).
Alth
ough
they
can
incr
ease
repo
rtabi
lity,
they
can
als
o di
min
ish
effe
ctiv
enes
s and
eff
icie
ncy.
Inst
ead
of c
once
ntra
ting
on fu
lfilli
ng th
eir
rais
on d
’être
, org
anis
atio
ns fo
cus o
n th
e re
porta
bilit
y of
qua
ntita
tive
targ
ets t
hat d
o no
t lea
d to
eff
ectiv
enes
s. In
oth
er w
ords
, ine
ffic
ienc
y st
ems
from
the
ener
gy th
at th
ey sp
end
on a
ctiv
ities
del
iver
ing
no u
tility
val
ue.
By
cont
rast
, the
se d
ays t
here
are
eno
rmou
s num
bers
of s
cien
tific
sour
ces i
ndic
atin
g th
e es
sent
ially
per
vers
e ef
fect
s of s
ettin
g qu
antit
ativ
e ta
rget
s at
an
orga
nisa
tion-
wid
e le
vel.
We
mig
ht n
ame,
at r
ando
m, R
adin
(200
6), D
e B
ruiin
(200
2), T
hiel
, Lee
uw (2
002)
, Joh
anss
on (2
015)
and
man
y ot
hers
. The
setti
ng o
f SM
AR
T ob
ject
ives
wor
ks o
n th
e as
sum
ptio
n th
at a
n ob
ject
ive’
s val
ues d
epen
d so
lely
on
the
orga
nisa
tion
bein
g m
easu
red
211
Part
B. P
leas
e en
ter a
ny g
ener
al c
omm
ents
you
hav
e co
ncer
ning
the
2014
Ann
ual r
epor
t or
gene
ral i
ssue
s re
latin
g to
the
disc
harg
e pr
oced
ure.
an
d th
at a
ll of
the
orga
nisa
tion’
s wor
kers
iden
tify
with
the
obje
ctiv
e. O
ther
than
that
, SM
AR
T ob
ject
ives
ant
icip
ate
that
the
orga
nisa
tion
is
capa
ble
of re
achi
ng th
e ob
ject
ive
in th
e fir
st p
lace
. Thi
s ign
ores
ent
irely
the
curr
ent k
now
ledg
e on
the
natu
re o
f the
env
ironm
ent i
n w
hich
pub
lic
orga
nisa
tions
find
them
selv
es –
a la
ndsc
ape
that
is m
ore
inte
rlink
ed a
nd m
ore
holis
tic th
an e
ver b
efor
e (J
ohan
sson
, 201
5). T
hat i
s to
say,
an
orga
nisa
tion
does
not
ach
ieve
resu
lts a
lone
, but
mus
t wor
k on
them
with
oth
er o
rgan
isat
ions
(and
not
just
pub
lic o
nes!
), an
d at
the
sam
e tim
e th
e ha
ndlin
g of
com
plex
pro
blem
s is n
ot se
lf-ev
iden
t; th
e pr
ecis
e im
pact
of t
he a
ctua
l act
iviti
es c
anno
t be
pred
icte
d in
adv
ance
. Hen
ce it
is
impo
ssib
le to
kno
w in
adv
ance
wha
t sor
t of t
arge
t val
ue o
f qua
ntifi
ed o
bjec
tives
the
orga
nisa
tion
is c
apab
le o
f ach
ievi
ng. T
his r
esul
ts in
the
afor
emen
tione
d bo
rder
line-
perv
erse
eff
ects
, suc
h as
gam
ing
and
crea
min
g. In
a n
utsh
ell,
repo
rtabi
lity
does
not
equ
ate
to u
tility
. Th
e di
scus
sion
abo
ve is
ver
y sk
etch
y an
d in
com
plet
e. If
the
obse
rvat
ions
that
hav
e be
en m
ade
are
to c
arry
any
wei
ght,
it is
nec
essa
ry to
gra
pple
w
ith th
e ar
gum
ents
set o
ut in
the
liter
atur
e be
low
: H
ans d
e B
ruijn
, (20
02) ‘
Perf
orm
ance
mea
sure
men
t in
the
publ
ic se
ctor
: stra
tegi
es to
cop
e w
ith th
e ris
ks o
f per
form
ance
mea
sure
men
t’,
Inte
rnat
iona
l Jou
rnal
of P
ublic
Sec
tor M
anag
emen
t, V
ol. 1
5 Is
s: 7
, pp.
578
-594
Th
iel,
S., L
eeuw
, F. (
2002
). Th
e Pe
rfor
man
ce P
arad
ox in
the
Publ
ic S
ecto
r. Pu
blic
Per
form
ance
& M
anag
emen
t Rev
iew
, Vol
. 25
No
3 R
adin
, B. (
2006
). C
halle
ngin
g Pe
rfor
man
ce M
ovem
ent:
Acc
ount
abili
ty, C
ompl
exity
, and
Dem
ocra
tic V
alue
s. G
eorg
etow
n U
nive
rsity
Pre
ss
Joha
nsso
n, V
. (20
15).
Whe
n w
e w
ill e
ver l
earn
? N
ISPA
cee.
Vol
. 8, p
p. 1
49-1
70
Wau
ters
, B.,
2013
, SM
AR
T or
not
: are
sim
ple
man
agem
ent r
ecip
es u
sefu
l to
impr
ove
perf
orm
ance
in c
ompl
ex w
orld
? A
crit
ical
refle
ctio
n ba
sed
on th
e ex
perie
nce
of F
lem
ish
ESF
Age
ncy,
CO
P R
BM
, ava
ilabl
e on
line
at h
ttp://
ww
w.c
oprb
m.e
u/?q
=nod
e/4
Den
mar
k A
vita
l asp
ect o
f sat
isfa
ctor
y im
plem
enta
tion
of th
e EU
bud
get i
s gen
erat
ing
resu
lts a
nd e
nsur
ing
that
thes
e re
sults
supp
ort t
he o
vera
rchi
ng
polit
ical
obj
ectiv
es. I
t is t
here
fore
impo
rtant
to D
enm
ark
that
focu
s rem
ains
on
esta
blis
hing
the
fram
ewor
k fo
r a re
sults
-orie
nted
syst
em w
ith
grea
ter f
ocus
on
the
resu
lts a
nd im
pact
of E
U p
roje
cts.
We
ther
efor
e ta
ke a
pos
itive
vie
w o
f the
ann
ual r
epor
t’s in
crea
sed
focu
s on
this
. D
enm
ark
is p
leas
ed th
at, f
or th
e ei
ghth
yea
r run
ning
, the
Cou
rt of
Aud
itors
was
abl
e to
giv
e a
posi
tive
opin
ion
on th
e re
liabi
lity
of th
e ac
coun
ts
and
thus
con
side
rs th
at th
e EU
’s a
ccou
nts g
ive
a fa
ir vi
ew o
f rev
enue
and
exp
endi
ture
and
of t
he E
U’s
fina
ncia
l pos
ition
. It i
s als
o sa
tisfy
ing
that
212
Part
B. P
leas
e en
ter a
ny g
ener
al c
omm
ents
you
hav
e co
ncer
ning
the
2014
Ann
ual r
epor
t or
gene
ral i
ssue
s re
latin
g to
the
disc
harg
e pr
oced
ure.
th
e C
ourt
of A
udito
rs g
ave
a po
sitiv
e op
inio
n of
the
lega
lity
and
regu
larit
y of
the
trans
actio
ns w
ith re
gard
to o
wn
reso
urce
s and
of t
he p
aym
ents
re
latin
g to
adm
inis
tratio
n.
How
ever
, Den
mar
k is
unh
appy
that
the
Cou
rt on
ce a
gain
had
to is
sue
a ne
gativ
e op
inio
n on
the
paym
ents
as a
who
le. D
espi
te th
e st
abili
satio
n of
th
e er
ror r
ate
in re
cent
yea
rs, a
lot o
f wor
k re
mai
ns to
be
done
to a
chie
ve a
n au
dit o
pini
on w
ith fe
wer
rese
rvat
ions
. D
enm
ark
take
s the
vie
w th
at b
oth
the
Com
mis
sion
and
the
Mem
ber S
tate
s bea
r res
pons
ibili
ty fo
r ens
urin
g sa
tisfa
ctor
y im
plem
enta
tion
of th
e bu
dget
and
em
phas
ises
the
impo
rtanc
e of
usi
ng a
ll av
aila
ble
inst
rum
ents
. We
wou
ld p
oint
out
that
it is
impo
rtant
that
the
Com
mis
sion
focu
ses i
ts
effo
rts o
n he
adin
gs a
nd M
embe
r Sta
tes w
here
err
or ra
tes a
re c
onsi
dera
bly
high
er th
an tw
o pe
r cen
t. In
this
con
nect
ion,
it sh
ould
als
o be
bor
ne in
m
ind
that
dem
ands
for e
ver g
reat
er c
ontro
l ent
ail h
eavi
er a
dmin
istra
tive
burd
ens.
It is
ther
efor
e al
so a
prio
rity
for t
he G
over
nmen
t to
focu
s on
the
reas
ons f
or th
e co
mpl
exity
and
to w
ork
tow
ards
sim
pler
rule
s tha
t will
ligh
ten
the
adm
inis
trativ
e lo
ad fo
r bot
h au
thor
ities
and
ben
efic
iarie
s. L
ithua
nia
With
in it
s rem
it, th
e M
inis
try o
f Fin
ance
has
no
com
men
ts a
nd q
uest
ions
con
cern
ing
the
2014
ann
ual r
epor
t of t
he C
ourt.
Po
land
Pola
nd is
ple
ased
to n
ote
a m
inor
redu
ctio
n in
the
erro
r rat
e co
ncer
ning
pay
men
ts fr
om th
e EU
bud
get (
4.4%
, as c
ompa
red
with
4.5
% in
201
3).
The
fact
that
a st
able
ove
rall
erro
r rat
e w
as m
aint
aine
d ev
en th
ough
the
2014
bud
get w
as th
e se
cond
larg
est e
ver,
with
sign
ifica
nt c
umul
atio
n of
co
hesi
on p
olic
y ex
pend
iture
from
the
2007
-13
prog
ram
min
g pe
riod,
giv
es c
ause
for s
atis
fact
ion.
H
owev
er, w
e no
te w
ith c
once
rn th
e si
gnifi
cant
incr
ease
in th
e er
ror r
ate
unde
r hea
ding
1a
- R&
D (f
rom
4%
to 5
.6%
) and
hea
ding
4 -
Exte
rnal
re
latio
ns (f
rom
2.1
% to
2.7
%),
whi
ch c
an o
nly
parti
ally
be
expl
aine
d by
the
incr
ease
in a
ppro
pria
tions
und
er th
ose
head
ings
. N
otw
ithst
andi
ng a
min
or in
crea
se in
the
erro
r rat
e in
the
cohe
sion
pol
icy
field
, the
tren
d in
regi
onal
exp
endi
ture
, whi
ch a
ccou
nts f
or 8
0% o
f ap
prop
riatio
ns u
nder
thos
e he
adin
gs, i
s pos
itive
(a si
gnifi
cant
redu
ctio
n).
In a
dditi
on, t
he a
nnua
l err
or ra
te c
alcu
late
d by
the
Cou
rt of
Aud
itors
shou
ld b
e se
en in
the
cont
ext o
f the
mul
tiann
ual c
hara
cter
of E
U
213
Part
B. P
leas
e en
ter a
ny g
ener
al c
omm
ents
you
hav
e co
ncer
ning
the
2014
Ann
ual r
epor
t or
gene
ral i
ssue
s re
latin
g to
the
disc
harg
e pr
oced
ure.
in
terv
entio
n (in
clud
ing
net f
inan
cial
cor
rect
ions
and
reco
vere
d am
ount
s).
The
corr
ectiv
e ac
tion
take
n by
the
Mem
ber S
tate
s and
the
Com
mis
sion
had
a m
ajor
impa
ct. A
ccor
ding
to th
e C
ourt
of A
udito
rs, i
f thi
s act
ion
had
not b
een
take
n on
the
trans
actio
n sa
mpl
e te
sted
by
the
Cou
rt, th
e ov
eral
l est
imat
ed e
rror
rate
wou
ld b
e 1.
1 pp
. hig
her (
1.6
pp. i
n 20
13),
whi
ch
trans
late
s int
o an
am
ount
of €
1.6
billi
on a
ppro
x.
We
wou
ld d
raw
par
ticul
ar a
ttent
ion
to th
e re
com
men
datio
n of
the
Cou
rt of
Aud
itors
that
the
Com
mis
sion
take
mea
sure
s to
redu
ce th
e ba
cklo
g of
ou
tsta
ndin
g co
mm
itmen
ts u
nder
coh
esio
n po
licy,
incl
udin
g fa
ster
clo
sure
of t
he 2
007-
13 p
rogr
amm
es. I
n so
me
Mem
ber S
tate
s (be
nefic
iarie
s of
cohe
sion
pol
icy)
, tot
al E
U fu
ndin
g ar
rear
s acc
ount
for a
sign
ifica
nt p
erce
ntag
e of
ann
ual p
ublic
exp
endi
ture
. W
e ag
ree
with
the
Cou
rt of
Aud
itors
on
the
need
to im
prov
e in
dica
tors
and
to in
trodu
ce u
nifo
rm, c
ompa
rabl
e be
nchm
arks
for a
ll EU
bud
get
expe
nditu
re (a
ll bu
dget
hea
ding
s man
aged
by
both
the
Mem
ber S
tate
s and
the
Com
mis
sion
). Sp
ain
Ther
e ar
e no
add
ition
al c
omm
ents
to th
ose
expr
esse
d in
this
repo
rt.