{
  "url": "https://openlegislation.uk/eu-decision-2008-457/annex/annex-VII",
  "json_url": "https://openlegislation.uk/eu-decision-2008-457/annex/annex-VII.json",
  "legislation": "eudn/2008/457",
  "legislation_title": "Commission Decision of 5 March 2008 laying down rules for the implementation of Council Decision 2007/435/EC establishing the European Fund for the Integration of third-country nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States' management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2008) 795) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/457/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-457",
  "path": "annex/annex/VII",
  "kind": "appendix",
  "number": "ANNEX VII",
  "heading": "MODEL REPORT BY THE AUDIT AUTHORITY",
  "text": "MEMBER STATE:\nFUND:\nRESPONSIBLE AUTHORITY:\nANNUAL PROGRAMME COVERED BY THE REPORT:\nA.\nAnnual audit report\n1.\nGENERAL INFORMATION\n1.1.\nThe bodies that have been involved in preparing the report\n1.2.\nIdentification and justification of major changes in the implementation of the audit plans related to the annual programme concerned\n1.3.\nSummary table of the results of the audits\nAudit report\nMember State: […]\nAnnual programme concerned: […]\nSituation at: [day/month/year]\nSYSTEM AUDITS CLOSED SINCE LAST REPORT\nFund(s)\nAuthorities concerned\nProcesses concerned\nScope of the audit\nMan-days spent\nDate of final report\nAUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx\nFund(s)\nProject\nFinal beneficiary\nTotal eligible costs\nEligible costs audited\nFinancial correction\nError rate\n(a)\n(b)\n(c)\n(d = c/b)\nTotal\n0\n0\n0\n%\nTotal annual programme\n(e)\n(f)\nCoverage rate: (=f/e)\n2.\nSYSTEMS AUDITS\n2.1.\nThe bodies that carried out audits\n2.2.\nA summary list of the audits carried out\n2.3.\nThe principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems\n2.4.\nFinancial impact of the audit findings\n2.5.\nAdditional work, where appropriate\n2.6.\nIndication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections\n2.7.\nInformation on the follow-up of the audit recommendations\n3.\nAUDITS ON PROJECTS\n3.1.\nThe bodies that carried out the audits\n3.2.\nA summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission\n3.3.\nThe principal findings, recommendations and conclusions of the audits with regard to the projects implemented\n3.4.\nThe conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system\n3.5.\nFinancial impact of the audit findings\n3.6.\nAdditional work, where appropriate\n3.7.\nInformation on the follow-up of audit recommendations\n3.8.\nIndication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections\n4.\nFOLLOW UP OF AUDIT ACTIVITY COVERED BY PREVIOUS REPORTS, IF APPROPRIATE\n4.1.\nInformation on the follow-up to previous system audit recommendations\n4.2.\nInformation on results of audits of actions of a systemic nature from previous annual programmes\n[signature of the responsible person]\nB.\nOpinion on the functioning of the management and control systems\nTo the European Commission\n1.\nINTRODUCTION\nI, the undersigned, representing the [name of audit authority designated by Member State], have examined the functioning of the management and control systems in the [name of the Fund] regarding the actions implemented under the Annual Programme for the year [20XX], in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.\n2.\nSCOPE OF THE EXAMINATION\nThe examination was carried out in accordance with the audit strategy in respect of this Fund during the period [dd/mm/year] to [dd/mm/year] and reported in the annual audit report under section A.\nEither\nThere were no limitations on the scope of the examination.\nOr\nThe scope of the examination was limited by the following factors:\n(a) […]\n(b) […]\n(c) etc.\n(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the expenditure declared, this should be stated.)\n3.\nOPINION\nEither (Unqualified opinion)\nBased on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.\nOr (Qualified opinion)\nBased on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular, except in the following respects:\n(a) […]\n(b) […]\n(c) etc.\nMy reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance on the correctness of the declarations of expenditure presented to the Commission are as follows:\n(a) […]\n(b) […]\n(c) etc.\nI estimate the impact of the qualification(s) to be […] % of the total expenditure declared. The Community contribution affected is thus […]\nOr (Adverse opinion)\nBased on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control system established for the [name of the Fund] did not comply with the requirements of Articles […] of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and did not function effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.\nThis adverse opinion is based on:\n(a) […]\n(b) […]\n(c) etc.\nDate\nSignature\n[signature of the responsible person]\nC.\nValidation of the payment request\nTo the European Commission\n1.\nINTRODUCTION\nI, the undersigned, representing the (name of the Audit Authority designated by Member State), have, for the annual programme [20xx] of the [name of the Fund], examined the results of the audit work carried out on this annual programme [and have carried out the additional work I judged necessary as set out in the report].\nI have planned and performed this work with a view to assessing whether the request for payment of the balance of the Community contribution to the annual programme [20xx] is valid and the underlying transactions covered by the declarations of expenditure regarding this annual programme are legal and regular.\n2.\nSCOPE OF THE EXAMINATION\nEither\nThere were no limitations on the scope of the examination.\nor\nThe scope of the examination was limited by the following factors:\n(a) […]\n(b) […]\n(c) etc.\n3.\nOPINION\nEither (unqualified opinion)\nBased on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid.\nOr (qualified opinion)\nBased on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid, except with regard to the following points:\n(a) […]\n(b) […]\n(c) etc.\nI estimate the impact of these qualifications to be … of the total expenditure declared. The Community contribution affected is thus …\nOr (adverse opinion)\nBased on the examination referred to above, it is my opinion that the declarations of expenditure do not present fairly, in all material respects, the expenditure paid under the annual programme and that, as a consequence, the request for payment of the balance of the Community contribution to this annual programme is not valid.\nDate\nSignature\n[signature of the responsible person]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2008/457/annex/annex/VII",
    "retrieved_at": "2026-11-01T15:16:48.028455+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}