2 Amendments of Ingeborg GRÄSSLE related to 2011/0276(COD)
Amendment 78 #
Proposal for a regulation
Part 3 – Article 116 – paragraph 1 – subparagraph 1
Part 3 – Article 116 – paragraph 1 – subparagraph 1
The audit authority shall ensure that audits are carried out on the proper functioning of the management and control systems, of the operational programmes and on an appropriate sample of operations and on the annual accountson the basis of the expenditure declared to the Commission. Appropriate sampling methods are all statistical methods. Where, due to the limited number of operations, these are not possible, a formal non-statistical method may be used, ensuring a representative sample of declared expenditure and allowing the audit authority to draw valid conclusions on the effective functioning of the system.
Amendment 79 #
Proposal for a regulation
Part 3 – Article 116 – paragraph 1 – subparagraph 2
Part 3 – Article 116 – paragraph 1 – subparagraph 2
The Commission shall be empowered to adopt delegated acts in accordance with Article 142 to set out the conditions which those audits shall fulfil, laying down the modalities of appropriate statistical or non-statistical sampling methods.