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Principles
When our audits include areas where member state authorities have responsibility for key activities in the EU spending cycle, and we identify weaknesses in their activities, we may address [link title="recommendations" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]
to them. We clear such recommendations with the member states authorities concerned, include their feedback in our reports and may [link title="follow%20them%20up" link="%2Faware%2FGAP%2FPages%2FFollow-up.aspx" /]
.
Instructions
Where member state authorities have been subject to an audit of records and/or on-the-spot visits, address any relevant [link title="recommendations" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]
to those specific authorities audited.
When you consider that the weaknesses identified are likely to apply to member state authorities not audited, explain this in the [link title="observations" link="%2Faware%2FPA%2FPages%2FReporting%2FObservations.aspx" /]
and [link title="conclusions" link="%2Faware%2FPA%2FPages%2FReporting%2FConclusions.aspx" /]
of the report. In addition, you may consider one or more of the following options:
- recommend that the Commission in its supervisory role should check whether observations also apply to member states not audited;
- extend the scope of the audit by questioning the member states not audited or organising a survey in order to find out whether the observation also applies to those member states. In that case, you may address recommendations to those member states;
- address recommendations to member states generally, where the Commission does not have a direct supervisory role and there is sufficient evidence of the relevance of the recommendations to those member states.
In all cases, obtain feedback on the recommendations proposed from the authorities concerned, either during the [multi-link title="clearing" link_1="%2Faware%2FGAP%2FPages%2FCA-FA%2FExamination%2FClearing.aspx" title_1="Compliance%20and%20financial" link_2="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx" title_2="Performance" /]
process, or at the latest once the chamber has approved the draft report. When consulting the member states, inform them that we or the Commission may [link title="follow%20up" link="%2Faware%2FGAP%2FPages%2FFollow-up.aspx" /]
the action they have taken. If considered appropriate, include a summary of the reactions of the member state authorities, for example in an annex to our report.
Make recommendations to member states that are practical to consult on and when it is evident to whom to address them. If that is not possible, focus instead on presenting the issue and the risks associated in our observations and conclusions.
In relation to our findings in member states, consider highlighting the lack of Commission guidance or instructions for member states, if applicable.
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