1. Management and control & financial corrections
16 July 2013

2. State of play of negotiations
Management and control – agreed between co-legislators (designation criteria only last week)
Financial corrections –part of the financial management block, negotiations are ongoing, certain issues are still open
Performance framework – negotiations are ongoing, notably because of the link to the performance reserve
! Fiches on financial corrections in particular are without prejudice to the outcome of the negotiations

3. Delegated and implementing acts
Provision
Type of act
Content
Presented
112 (2) DA
Irregularities to be reported, data to be provided etc.
Autumn 2013 IA
Frequency of reporting irregularities, reporting format
112 (3)
E-cohesion – detailed rules √
113 (bis)
Designation of authorities: model for system description, audit report and opinion
September 2013

4. Delegated and implementing acts
Provision
Type of act
Content
Presented
114 (8) DA
Data to be recorded by MA in computerised form
Autumn 2013
(potentially September) IA
Technical specification of monitoring system
114 (9)
Audit trail: minimum requirements
Today
114 (10)
Model for management declaration

5. Delegated and implementing acts
Provision
Type of act
Content
Presented
116 (6) IA
Models for audit strategy, control report, audit opinion
Today
116 (7 new) DA
Scope of audits, sampling methodology
Autumn 2013
116 (7)
Use of data collected during audits
132 (4)
Accepted data carriers
136 (6) – link to
Art. 20 (4)
Criteria for financial corrections
Today (NB:under discussion in trilogues)

6. Delegated and implementing acts
Provision
Type of act
Content
Presented
136 (7) IA
Methodology for flat
rate and extrapolated financial corrections
TBD (Under discussion in trilogues)
137 (6) DA
Criteria and main types of serious deficiencies that might lead to net corrections

7. Next steps Written comments to fiches within 3 weeks
Next meetings in September and October (dates TBC)
COM to prepare drafts on remaining DA and IA: priority is given to acts related to designation and information systems
Aim is to discuss all empowerments twice in the expert group

8. Written comments can be sent until 9 August to: