Division 6 AUDITS OF ACCOUNTS

This section shall include the following information:

1. 6.1

   Indication of the authorities/bodies that have carried out audits of accounts.

2. 6.2

   Description of audit approach used to verify the elements of the accounts defined in Article 137 of Regulation (EU) No 1303/2013. This shall include a reference to the audit work carried out in the context of system audits (detailed in section 4 above) and the audits of operations (detailed in section 5 above) with relevancy for the assurance required on the accounts.

3. 6.3

   Indication of the conclusions drawn from the audit in regard to the completeness, accuracy and veracity of the accounts, including an indication on the financial corrections made and reflected in the accounts as a follow-up to the results of the system audits and/or audit on operations.

4. 6.4

   Indication of whether any problems identified were considered to be systemic in nature, and the measures taken.