Division For audits of operations:X1

Indication of the bodies that carried out the sample audits, including the audit authority itself.

Description of the basis for selection of the sample(s).

Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.

Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited ^f1 .

Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system.

Information on the follow-up of irregularities, including revision of previously reported error rates.

Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections .