- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Council Regulation (EC) No 1083/2006 (repealed)Dangos y teitl llawn
Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (repealed)
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Changes over time for: Article 74
Version Superseded: 01/01/2014
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Point in time view as at 23/05/2012. This version of this provision has been superseded.
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Article 74U.K.Proportional control arrangements
1.For operational programmes for which the total eligible public expenditure does not exceed EUR 750 million and for which the level of Community co-financing does not exceed 40 % of the total public expenditure:
(a)the audit authority is not required to present to the Commission an audit strategy under Article 62(1)(c);
(b)where the opinion on the compliance of systems under Article 71(2) is without reservations, or where reservations have been withdrawn following corrective measures, the Commission may conclude that it can rely principally on the opinion referred to in Article 62(1)(d)(ii) with regard to the effective functioning of the systems and that it will carry out its own on-the-spot audits only if there is evidence to suggest shortcomings in the system affecting expenditure certified to the Commission in a year for which an opinion under Article 62(1)(d)(ii) has been provided which contains no reservation in respect of such shortcomings.
Where the Commission reaches such a conclusion, it shall inform the Member State concerned accordingly. Where there is evidence to suggest shortcomings it may require the Member State to carry out audits in accordance with Article 72(3) or it may carry out its own audits under Article 72(2).
2.For the operational programmes referred to in paragraph 1, a Member State may in addition exercise the option to establish according to national rules the bodies and procedures for carrying out:
(a)the functions of the managing authority in relation to the verification of the co-financed products and services and expenditure declared under Article 60(b);
(b)the functions of the certifying authority under Article 61; and
(c)the functions of the audit authority under Article 62.
Where a Member State exercises this option it need not designate a certifying authority and an audit authority under Article 59(1) (b) and (c).
Article 71 shall apply mutatis mutandis.
When the Commission adopts implementing rules for Articles 60, 61 and 62, it shall specify the provisions which shall not apply to operational programmes for which the option in this paragraph has been exercised by the Member State concerned.
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