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Preparing an opinion
Preparing an opinion
We prepare an opinion based on an analysis of the legislative proposal.
Opinion
Examination
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Principles
When preparing an opinion we draw on our audit experience of the same and similar areas, supported by our broader knowledge of EU financial management.
Consultation with our internal stakeholders and
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, including the legal service, can be of benefit when preparing an opinion.
We document the preparatory work, including the results of the detailed examination of the legislative proposal in Assyst.
Instructions
When analysing the legislative proposal (or other issue):
assess the substance and logic of the proposal, including the validity and relevance of the assumptions made;
assess the clarity of the drafting, and the potential for misunderstanding and misinterpretation;
examine the extent to which the proposal covers adequately the issues it seeks to address, and identify any material omissions;
check that the proposal is consistent with legislation in the same or similar areas, and consider any good practices that could be taken into account;
consider the risk of unintended consequences of the detailed proposals, particularly from a financial management perspective; and
check that our proposed observations are not contradictory to what we have said in our audit reports and other opinions.
Document the analysis, for example in a three or four column table including:
the current legislation (if applicable);
the proposal for amended (or new) legislation;
our analysis (including any references to issues raised in previous audits or opinions); and
proposals for revised wording, or different options to be considered.
For more complicated or longer proposals, it may not be feasible or necessary to comment on each article, so concentrate on the key ones. Record any limitation in the scope of the opinion for inclusion in the opinion.
Consult policy experts, other experienced staff and the legal service, as appropriate, and external experts when necessary.
Check facts and test the feasibility of the opinion with the Commission, or other main stakeholder.
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Last Modified
: 09/03/2022 12:39
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