Division OBSERVATIONS

The scope of the examination has been limited by the following:

1. (a)

   …

2. (b)

   …

3. (c)

   etc

(Indicate any obstacles encountered in the examination, for example systemic problems, management weaknesses, lack of audit trail, lack of supporting documentation, cases under legal proceedings, etc; estimate the amounts of expenditure affected by these obstacles and the corresponding Community co-financing)

The examination, together with the conclusions of other national or Community controls to which I have had access, reveal a low/high (indicate as appropriate; if high please explain) frequency of errors/irregularities. The errors/irregularities reported have been satisfactorily dealt with by the responsible authorities and they do not appear to affect the amount of Community co-financing payable, with the following exceptions:

1. (a)

   …

2. (b)

   …

3. (c)

   etc

(Indicate the errors/irregularities which have not been satisfactorily dealt with, and for each case, the possible systemic character and extent of the problem and the amounts of Community co-financing which appear to be affected)