The examination in respect of this programme was carried out in accordance with my audit strategy in respect of this national programme and taking into account internationally accepted auditing standards, with reference to the financial year N, and reported in the audit report [include reference — do not attach].
Based on the examination referred to above and with regard to the programme, I have reasonable assurance that the management and control systems put in place function properly.
Based on the examination referred to above and with regard to the programme, I have reasonable assurance that the management and control systems put in place function properly except in the following respect(s):
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| B | [500 characters] |
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In case the management and control systems are affected, indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements and did not operate effectively.
My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements or did not operate effectively are as follows:
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| B | [500 characters] |
| C | [500 characters] |
| D | [500 characters] |
| E | [500 characters] |
Therefore I estimate the impact of the qualification(s) is [limited]/[significant]. This impact corresponds to [amount in EUR] and [%] of the total Union expenditure declared.
Based on the examination referred to above and with regard to the programme, I do not have reasonable assurance that the management and control systems put in place comply with the requirements of Articles 21, 24 and 27 of Regulation (EU) No 514/2014 and function properly.
This adverse opinion is based on:
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My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements or did not operate effectively are as follows:
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Therefore I estimate the impact of the qualification(s) is [limited]/[significant]. This impact corresponds to [amount in EUR] and [%] of the total Union contribution declared.
The Audit Authority may also include emphasis of subject matter, not affecting their opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be foreseen in exceptional cases. These exceptional cases should be related to unforeseeable, external factors outside the remit of the Audit Authority.
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