Division 1 INTRODUCTION

This section shall include the following information:

1. 1.1

   Identification of the responsible audit authority and other bodies that have been involved in preparing the report.

2. 1.2

   Reference period (i.e. the accounting year^f1).

3. 1.3

   Audit period (during which the audit work took place).

4. 1.4

   Identification of the operational programme(s) covered by the report and of its/their managing and certifying authorities. [Where the annual control report covers more than one programme or Fund, the information shall be broken down by programme and by Fund, identifying in each section the information that is specific for the programme and/or the Fund, except for section 10.2 where such information shall be provided under section 5.]

5. 1.5

   Description of the steps taken to prepare the report and to draw the audit opinion.