Division 9 OVERALL LEVEL OF ASSURANCE

This section shall include the following information:

1. 9.1

   Indication of the overall level of assurance on the proper functioning of the management and control system^f1, and explanation of how such level was obtained from the combination of the results of the system audits (as reflected in section 10.2 below) and audits of operations (as reflected in section 10.3 below). Where relevant, the audit authority shall take also account of the results of other national or Union audit work carried out in relation to the accounting year.

2. 9.2

   Assessment of any mitigating actions implemented, such as financial corrections and assessment of the need for any additional corrective measures necessary, both from a system and financial perspective.