Taking stock of ‘single audit’ and the Commission’s reliance on the work of national audit authorities in cohesion : Special Report No 16, 2013
| العنوان: | Taking stock of ‘single audit’ and the Commission’s reliance on the work of national audit authorities in cohesion : Special Report No 16, 2013 |
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| المؤلفون: | European Court of Auditors |
| المصدر: | 2014 |
| سنة النشر: | 2014 |
| مصطلحات موضوعية: | Law and justice, Regional policy and regional economies, Activities of the institutions and bodies, European Court of Auditors, audit, legality, Structural Funds, European Regional Development Fund, economic and social cohesion, regional development, budgetary control, budgetary expenditure, financial control, EU Member State |
| الوصف: | The Court considers that the Commission has made considerable progress on developing a ‘single audit’ system based on which it can draw assurance as to the legality and regularity of ERDF/CF and ESF expenditure from the work of national audit authorities. The court estimates the cost of these audit authorities at around 860 million euro for the entire 2007-2013 programming period (0,2 % of the ERDF/CF and ESF budget). The court found that the error rates reported by audit authorities and the member states’ information on financial corrections are not sufficiently reliable to effectively implement the ‘single audit’ provisions for all programmes. The commission may therefore underestimate the problems in the cohesion area in its reporting to the European parliament and the council |
| اللغة: | Bulgarian Croatian Czech Danish Dutch English Estonian Finnish French German Greek Hungarian Italian Latvian Lithuanian Maltese Polish Portuguese Romanian Slovak Slovenian Spanish Swedish |
| ردمك: | 978-92-9241-543-3 |
| تدمد: | 1831-0834 |
| DOI: | 10.2865/94994 |
| الوصول الحر: | http://bookshop.europa.eu/en/taking-stock-of-single-audit-and-the-commission-s-reliance-on-the-work-of-national-audit-authorities-in-cohesion-pbQJAB13016Test/ |
| رقم الانضمام: | edseub.QJ.AB.13.016.EN.C |
| قاعدة البيانات: | EU Bookshop |
| ردمك: | 9789292415433 |
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| تدمد: | 18310834 |
| DOI: | 10.2865/94994 |