Division (8) OTHER INFORMATIONF1

This section shall include the following information:

1. 8.1

   Where applicable, information on reported fraud and suspicions of fraud detected as part of the audits performed by the Audit Authority (including the cases reported by other national or EU bodies and related to the operations audited by the Audit Authority), together with the measures taken.

2. 8.2

   Where applicable, subsequent events that occurred after the ‘draft accounts’ for the financial year were transmitted to the Audit Authority and before the associated annual control report was transmitted to the Commission, which may be relevant for the opinion issued by the Audit Authority. In particular, any variances between the financial data presented by the Responsible Authority in the ‘draft accounts’ (i.e. the population from which the audit sample was drawn ^f1 ) and the final accounts submitted to the Commission should be disclosed and explained.