Division OPINION
United Kingdom
-
(Unqualified opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.
Or
-
(Qualified opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, except in the following respectsf1
My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as followsf2:
Or
-
(Adverse opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.
This adverse opinion is based onf3
Emphasis of matter (to be used as appropriate)
[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]
Date
Signature
Annotations
Footnotes
- f1
-
Indicate the authority(s) and the designation criteria with which they do not comply.
- f2
-
Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.
- f3
-
Indicate the reason(s) for the adverse opinion for each authority and on each aspect.