# Commission Decision of 29 September 2006 setting out the guidelines laying down criteria for the conduct of audits under Regulation (EC) No 882/2004 of the European Parliament and of the Council on official controls to verify compliance with feed and food law, animal health and animal welfare rules (notified under document number C(2006) 4026) (Text with EEA relevance) (2006/677/EC), Division 6.2: Audit Reporting

Extent: E+W+S+N.I.

Audit reports should contain clear conclusions stemming from the audit findings and, where appropriate, recommendations:
Conclusions should address the compliance with the planned arrangements, the effectiveness of the implementation, and the suitability of the planned arrangements to achieve the stated objectives, as appropriate. They should be based on objective evidence. In particular, where conclusions are drawn as to the planned arrangements' suitability to achieve the stated objectives, evidence may be obtained from the compilation and analysis of results from several audits. In this case conclusions should extend beyond the boundaries of individual establishments, units of authorities and authorities,
Recommendations should address the end-result to be delivered rather than means of correcting non-compliance. Recommendations should be based on sound conclusions.

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Source: https://www.legislation.gov.uk/eudn/2006/677/annex/division/6/division/6.2 (the official version)
Page: https://openlegislation.uk/eu-decision-2006-677/annex/division-6/division-6.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.