Division CONCLUSION

Either:

If no obstacles were encountered in the examination, the frequency of errors found is low and all problems have been satisfactorily dealt with:

1. (a)

   In the light of the examination and the conclusion of other national or community checks to which I have access, it is my opinion that the final statement of expenditure presents fairly, in all material aspects, the expenditure incurred in accordance with Decision 2004/904/EC, and the request to the Commission for payment of the balance of the Community co-financing appears to be valid.

Or:

If certain obstacles were encountered in the examination, but the frequency of errors is not high, or if some problems have not been satisfactorily dealt with:

1. (b)

   Except for the matters referred to at point 3 and/or the errors/irregularities referred to at point 4 which do not appear to have been satisfactorily dealt with, it is my opinion, based on the examination and the conclusions of other national or Community checks to which I have had access, that the final statement presents fairly, in all material respects the expenditure incurred in accordance with Decision 2004/904/EC and its implementing rules, and that the application to the Commission for payment of the balance of the Community co-financing appears to be valid.

Or:

If major obstacles were encountered in the examination or the frequency of errors found is high even if the reported errors/irregularities have been satisfactorily dealt with:

1. (c)

   in view of the matters referred to at point 3 and/or given the high frequency of errors reported at point 4, I am not in a position to express an opinion on the final statement of expenditure and the application to the Commission for payment of the balance of the Community co-financing.