special report implement oper programm relat promot rural develop object area commiss repli submit pursuant articl ec treati object scope audit audit conduct court cover closur oper programm op cover program period reform structur fund fs approv promot develop rural area object region examin manag commun appropri eaggf guidanc section implement op respect legal regular transact sound financi manag audit examin situat respect closur op reliabl certif expenditur progress report qualiti manag monitor system op transit period program audit conduct relev depart commiss member state concentr sampl op close receiv ecu million aid total eaggf guidanc contribut object audit visit cover measur project carri final beneficiari premis place germani spain franc itali netherland annex summari underli principl reform object main element implement summari main observ op financ framework object eaggf guidanc close time origin plan end close paragraph case op sampl certif expenditur forward member state commiss support request payment balanc correspond actual expenditur dispar amount eaggf appropri receiv amount utilis estim expenditur account valid list project submit paragraph progress report op commiss form precis idea progress made physic indic inadequ financi data gener paragraph situat root seri delai led concentr oper end period delai occur start program oper neg effect rectifi manag monitor system commiss decis respect initi program op concern adopt op approv final year period paragraph order resolv problem pose shorten period implement op nation manag bodi recours inclus project provis made outset transfer action program period paragraph addit end period commiss induc grant automat deadlin extens amend content op practic detriment coher program paragraph differ opinion definit concept commit led situat stalem prevent closur major op member state paragraph number measur beneficiari select expiri elig deadlin extend justif select made inadequ paragraph manag monitor mechan rectifi defici prove ineffect commiss devot attent check request payment relat balanc outstand annual instal reduc simpl financi exercis appropri provid technic assist purpos paragraph weak accentu inadequaci spot control commiss depart nation author paragraph evalu carri op implement enabl manag draw lesson paragraph final execut action coincid larg extent start programm period caus confus period delai paragraph situat respect closur op manag programm share commiss member state commiss task assign depart dg vi fi respons manag oper matter dg vi respons financi aspect check statement expenditur member state request commit payment member state task deleg depart name programm period commiss adopt decis approv commun support framework csf op list shown tabl csf approv volum appropri total ecu million structur fund eaggf guidanc contribut amount ecu million csf gave rise op financ fund fund eaggf guidanc contribut financ gt tabl gt decemb final date set commun commit op period nation payment made year latest commiss pai balanc outstand august deadlin commit respect deadlin commun payment decemb commit eaggf guidanc op ecu million tabl stagger period year total amount appropri commit year program period de commit record decemb account actual commit ecu million payment ecu million gt tabl gt decemb op fewer half close close deadlin set approv decis op op open end financi year distribut franc itali germani spain denmark franc obtain commiss letter decemb extens month closur date commit payment deadlin observ case op franc suppli addit inform expenditur certifi op member state observ deadlin forward commiss request payment balanc request forward close sum delai observ payment balanc outstand contribut erdf contribut esf result object op financ commun close octob certif expenditur progress report commun payment made strength request payment drawn sign nation author respons payment balanc outstand annual instal requir addit submiss member state report progress made aid fund confirm inform suppli correct reliabl certif expenditur point view regul closur programm impos requir addit mention practic programm consid close balanc annual instal paid certif confirm final instal preced instal certif give commiss firm guarante authent elig expenditur declar examin certif member state show amount certifi support document confirm authent spot check establish arriv amount correspond actual expenditur certifi expenditur inelig activ carri period elig submit commun aid activ expenditur type correspond provis regul fund programm oper expenditur relat administr personnel cost account deduct made amount paid beneficiari addit expenditur affect shortcom applic procedur award public contract incomplet technic administr file relat award contract point concern land bavaria main beneficiari structur fund object receiv fund aid court arrang addit spot audit order obtain support document produc audit document court dispos supplementari audit prove conclus progress report term articl regul eec member state requir submit progress report commiss respect annual instal final report month complet programm report present statement progress made thing previous physic financi indic report frequent give global figur request aggreg level permit identif total cost project inelig expenditur part expenditur repres public expenditur contribut eaggf fund addit data progress report respect programm instal difficult reconcil certif expenditur reason date issu lack detail imposs match data certif report depriv practic commiss pai balanc instal basi certif superfici analysi report report frequent back physic indic provid manag commiss inform understand action reason closur annual instal op offer assur object set op achiev constitut pure formal financi exercis manag monitor system implement op accumul success delai start program paragraph made inevit oper concentr end period reform structur fund principl led coher plan improv manag fund perman monitor evalu action program program centr csf describ object defin strategi achiev period review op set form intervent give concret form ground guidelin laid csf implement achiev time stipul object ascrib csf csf op adopt suffici earli csf adopt mid long period apprais op excess month laid regul eec fact op apprais period exceed month stipul regul averag apprais period last month case month consequ plan period began op approv year approv approv year end initi period adopt shorten implement period result initi program forc french region select activ carri lower normandi public expenditur measur project analys result practic audit shown project includ op posteriori regul expenditur take payment made period elig account practic ran counter principl program retroact natur arbitrari separ action enter programm place separ categori subject rule avoid risk utilis commun appropri form adjust made action limousin region carri adjust transfer action op plan spd replac cancel oper adjust carri contravent elig rule estim account amount public expenditur declar reprogram reform introduc element flexibl implement action allow framework commiss member state partnership possibl amend origin program case csf adopt implement object csf subject amend decis appli decis relat op decid revis depend volum simpl decis monitor committe amend decis commiss op amend procedur decis novemb decemb month preced deadlin type practic constitut real reprogram accept part commiss actual situat amend monitor committe concern financi plan programm content measur alter end period insuffici rigor approach initi program applic basic concept french author decis final beneficiari particip execut op constitut legal commit give entitl commun financ alloc financi support decis nation author respons problem applic commun regul decis part fund alloc financi support resolv end result suspens payment balanc outstand op late appear problem rais question effect partnership commiss member state princip beneficiari object respect manag monitor programm select action beneficiari procedur select nation manag action beneficiari suffer inadequaci criteria appli addit defici find made alloc commun aid op action stringent condit set specif regul insuffici consider us project viabil applic individu rate intervent action similiar natur includ measur monitor mechan monitor carri particip commun nation manag meet programm monitor committe main task ensur action conform provis regul programm monitor carri basi financi physic indic effect depend qualiti transpar manag fund financi monitor provis articl regul eec advanc charg commit annual instal account procedur commit payment emploi eaggf automat pai balanc oldest commit order simplifi matter contrari fund regul financi regul distort principl annual respect annual instal hinder financi analys programm addit financi mechan adopt consist payment advanc annual instal op member state concern basi certif actual expenditur repres amount advanc payment advanc paid lastli final certif commiss pai balanc annual instal question final certif member state expenditur incur instal commiss payment advanc accord articl financi regul enter suspens account commiss enter advanc final expenditur commun financi statement reflect actual implement programm payment balanc intermedi instal attent practic commiss payment treatment advanc describ balanc final instal balanc absenc rigour shortcom observ monitor financi implement op specif closur annual instal lead problem final closur settl proper control carri time annual instal close nation level start difficulti compound difficulti gener absenc document describ procedur submiss project final audit declar expenditur shortcom physic monitor detect materi error basic anomali cast doubt qualiti reliabl data collect consequ valid declar expenditur inadequ electron process data origin difficulti encount prepar document request payment balanc draw final report multipl number intermediari involv administr aid prolong time requir payment final beneficiari make monitor difficult repli special report integr mediterranean programm imp commiss mention reluct nation author suppli reliabl indic put place system guarante transpar manag appropri audit relat implement object shown situat chang physic monitor monitor implement action indispens enabl partner analys real situat interven time correct anomali monitor inadequ action undertaken period mediocr qualiti closur report bear testimoni shortcom audit carri reveal case oper sheet action date action plan implement formal analysi reason implement made replac action implement regard formal spot check make connect financi data submit report physic realiti observ situat result accept financ amount relat state physic implement implement estim differ situat obtain implement absenc activ period relat expenditur complianc contract specif object time programm approv case systemat recours utilis price support expenditur make find real cost implement imposs technic assist appropri technic assist respect manag monitor evalu case specif measur order permit instal system collect collat analysi data member state frequent appropri cover cost unconnect object technic assist intend payment oper expenditur nation administr manag op includ offici salari oper activ public bodi connect measur set op real cost technic assist prove greater amount laid programm oper appropri action compar perform technic assist case kind discov appropri oper measur alloc manag incent intend implement programm fact technic assist diminish impact measur concern sort situat open critic contrari principl specif natur appropri make estim real cost technic assist difficult tantamount charg oper expenditur nation administr cover nation budget commun budget audit commiss staff carri audit visit respect op object period report relat audit refer weak shortcom discov implement op bear mind find complex op commiss tighten control astonish bavarian op spite larg sum involv paragraph subject spot audit control carri nation offici number cover limit field spot inspect record author respons measur land hessen support incomplet document specif case project worth ecu million close financi obligatori technic control carri control give rise draw audit report case case check carri intern audit depart recommend made nation manag commiss inform op decid benefit bavaria audit land court auditor report import audit find control entrust depart apprais file practic contrari separ duti manag control depart evalu commiss post evalu conduct pursuant articl regul eec involv op realiti exercis concentr op implement consid post evalu evalu carri coordin region author result analys jointli author addit programm audit court subject post evalu initi nation author exercis consist gener analys prepar period spd transit period distinguish featur spd belong period relax criteria definit object area increas number small area exact opposit reform object greater concentr area elig object defin regard exist administr econom boundari statist data monitor expenditur continu complex imposs assess analys impact measur financi plan spd approv provid ecu million commit appropri year implement implement programm delai ecu million commit period forecast year easili fulfil automat commit instal contrast estim achiev commit rose ecu million ecu million provis made implement op coincid start sdp case oper spread program period except natur practic audit reveal realiti distinguish physic financi phase project consequ justifi link program period conclus recommend consider delai closur op prompt commiss member state carri depth review program monitor procedur implement specif practic resort member state make delai implement op applic broader select criteria retroact program mean concret term bring sum spent reprogram order authoris expenditur suffer lack transpar review paragraph certif procedur mar larg number inaccuraci irregular certif expenditur issu public author legal act constitut guarante whomsoev receiv entail liabil person issu lack reliabl certif lead commiss review system control current mechan releas commun payment paragraph manag monitor system reveal number shortcom respect program reprogram practic applic definit basic concept commiss ensur implement rule laid check start member state accept interpret paragraph mechan select action beneficiari defin select criteria give solid basi decis manag depart ensur consist grant aid type intervent transpar implement action paragraph respect financi monitor problem encount closur annual instal resolv stage programm audit focus payment balanc instal offer advantag continu prevent number problem end programm result closur delai lead consist effect monitor consequ manag action implement op commiss member state paragraph case appropri technic assist purpos improv manag monitor evalu op purpos commiss ensur appropri alloc purpos provid contrari budgetari principl specif appropri inadequaci absenc check op closer control commiss program op subject spot check audit member state audit report drawn time main find report brought attent commiss improv coordin commiss member state audit paragraph opinion adopt court auditor luxembourg court meet septemb court auditor bernhard friedmann presid council regul eec june purpos fund respect structur object effect coordin intervent fund european invest bank exist financi instrument oj decis decemb massif central op except advanc instal automat oj practic facilit altern payment procedur requir divis public spend commun appropri nation counterpart fund base alloc individu project identifi sourc financ connect special report support statement assur paragraph paragraph repli paragraph da report quot oj annex object reform structur fund reform structur fund rest basic principl concentr partnership program addition guid principl order achiev object assign structur fund eaggf guidanc plai part achiev object object aim promot develop adapt develop region object cover area object fall exclus eaggf guidanc speed adapt agricultur structur object involv erdf esf promot develop rural area object aim develop region low popul densiti object establish period program access member state characterist featur rural area elig object high level employ agricultur percentag total employ low level econom develop agricultur earn action plan decid specif characterist fund aim adapt diversifi agricultur sector develop econom activ suit rural environ form aid rural tourist infrastructur mainten countrysid environ develop forestri activ object cover region period popul commun surfac area region popul area program period action period implement main stage member state submit multi annual plan contain socio econom analysi descript plan develop strategi propos intervent prioriti evalu financ requir commiss approv commun support framework csf defin intervent prioriti present indic financ plan survei form intervent implement commiss decid form intervent result request aid member state csf form oper programm op larg project global subsidi form financ aid scheme object concern commiss endeavour implement csf program period mean oper programm op op defin coher group multi annual measur implement applic made structur fund commun commit op made annual instal base approv financ plan progress made implement payment gener initi advanc payment commit balanc carri releas threshold relat elig expenditur set commiss program period program period provis amend member state submit singl program document spd inform requir respect multi annual plan inform requir respect request aid submiss spd member state lead singl decis commiss simultan csf aid fund council regul eec juli amend regul eec lai provis applic regul eec respect coordin intervent structur fund hand european invest bank exist financi instrument oj commiss repli gener object reform fund seek promot develop rural area region cover object elig area select basi high level agricultur employ low agricultur incom low level social econom develop structur fund eaggf guidanc erdf esf particip develop area sector framework multi fund region programm program object time content object implement accord time laid reform regul stage develop plan commun support framework oper programm addit stage select area object public offici journal european commun council regul reform end elig rural area select member state present develop plan rural area octob commiss decid financi contribut member state end negoti conduct partnership develop prioriti region fund alloc commiss adopt commun support framework june open oper program end member state present plan programm approv programm respons author integr tradit develop project previous effect region project accord articl basic regul commun action regard complement contribut nation action plan procedur introduc reform fund chang exist structur action work method program principl project context develop strategi defin object prioriti action partnership requir author respons rural develop local region nation commun level work case multi fund programm major case object innov reinforc involv implement programm author respons agricultur region develop utilis human resourc implement member state implement programm accord author procedur select beneficiari examin project dossier region multi disciplinari natur programm implement decentralis basi involv number bodi respons rural develop requir major coordin effort lead depart administr level complic financi manag member state ultim account commiss hand decentralis brought implement closer final beneficiari intensifi programm impact monitor monitor committe involv nation region local author concern commiss set ensur proper implement programm involv committe novelti author monitor financi physic progress project base inform annual report drawn bodi respons implement propos amend programm author name programm respons financi implement receiv check statement expenditur manag bodi basi inform submit commiss request advanc balanc certif expenditur expenditur attain set limit assess object launch commiss awar methodolog difficulti affect assess programm concern immedi set methodolog studi base analysi typic programm help identifi oper make carri oper evalu studi continu cover project cooper author respons implement reflect commiss continu interest assess oper object summari main observ factor explain delai point commiss examin member state repli main purpos progress report inform commiss monitor committe progress implement measur problem adopt decis commiss request detail inform author respons implement programm point imposs avoid concentr programm end program period timet approv regul type procedur laid regul level financi implement year order magnitud annual averag current programm reason situat court gener comment introduct develop strategi adopt select rural area necessarili integr pre exist aid scheme posit effect led retain phase member state practic book programm payment made respect aid scheme period elig commiss consid programm set coher measur accompani quantifi object left author respons implement select specif project meet object measur question practic court refer regard legitim provid contribut object measur concern meet condit elig precis natur justif amend refer court examin point commiss view amend fulli consist program procedur precis natur problem rais court examin point court comment procedur select project examin detail point aspect consid detail point point assess process object pioneer natur nation region partner exercis discuss point transit period discuss point situat respect closur op articl regul eec amend regul eec commiss make payment period gener extend month date receipt receiv request request need addit complex inform differ criteria appli commiss member state commiss felt prefer exce deadlin order examin case depth major programm approv commit bound concentr year program period reason close op left open countri franc op open commiss accept interpret franc valid commit eaggf appropri context limousin op problem resolv itali op mid italian programm close latium region extens grant respect project suspend judici ground commit outstand op cancel shortli germani op case rheinland pfalz op unus fund ecu million shelv pend challeng member state method calcul releas shortli bavaria north rhine westphalia open pend examin hessen programm close reopen court comment spain op time spot check op aragon catalonia commiss consid expenditur elig nation region author spain submit addit inform led partial chang posit balanc paid shortli situat final clarifi denmark op request final balanc present danish author incomplet commiss await addit data request note point commiss found practic consid irregular french op commiss oblig make condit laid grant commun assist observ involv deadlin laid regul commiss regret failur statutori deadlin suffici request payment receiv certif expenditur progress report reliabl certif expenditur close programm commiss addit inform implement meet monitor committe annual report includ report instal consolid implement data begin op commiss examin find court base comment valid expenditur certif commiss make secret fact find error neglig inaccuraci member state certif case programm object cover great varieti small project implement wide rang administr author find delai payment balanc programm point court part commiss agre court certif provid firm guarante authent elig expenditur declar end adopt regul ec oj includ oblig member state present request final payment independ auditor statement valid request final payment final certif legal regular expenditur oper german author respond court comment decemb commiss suspend payment balanc programm estim ecu million progress report pursuant articl regul coordin implement provis progress report design instrument includ physic financi indic show progress oper manag relat problem financi inform report guid make check progress programm progress report certif expenditur natur purpos govern articl coordin regul refer date drawn organis difficulti reconcil document interpret contradict commiss believ progress report intend provid specif account data annual report implement project commiss agre court annual report complet describ full progress achiev obstacl encount consist urg author concern make report properli prepar kei factor effici oper monitor committe averag qualiti report improv consider present phase continu improv committe experienc comment point closur annual instal base member state expenditur certif receipt annual report endors commiss manag monitor system implement op concentr oper end period incompat coher program exercis sound financi manag continu monitor assess oper annual rate invest order magnitud program time need prepar examin approv programm explain gener comment introduct commiss consid inevit time requir context reform radic chang work method appli structur oper court refer oper beneficiari select programm approv commun payment made complianc elig date establish decis grant aid thing occur transit phase plan oper plan phase receiv financ programm replac cancel oper commiss consid procedur perfectli legitim provid condit elig met pursuant articl basic regul eec programm regard set consist measur accompani implement object set predefin project respect plan principl ensur smooth implement measur physic financi outturn impact object achiev oper program phase start late plan rural develop measur start region object area defin fact case project aid scheme articl coordin regul state expenditur incur month preced present aid applic commiss elig reprogram commun support framework op object amend respons number circumst includ reconcil csf entail compar amount constant price project cover csf op project cover regul make outstand liabil amount constant price decid commun support framework differ posit neg result comparison pass form assist forc technic adjust oper programm view plan addit appropri gener deflat neglig time case signific exchang rate fluctuat nation currenc ecu occur end period implement programm extens deadlin commit payment oper purpos amend interpret court make appropri provid csf adapt commun assist actual situat implement programm applic underli concept concept legal commit appli french author compli condit attach concept decis award assist examin problem commiss demand french author agre concept commit appli correctli accord decis appli member state commiss pai balanc programm question check provis compli commiss consid posit problem detect demonstr efficaci check system select action beneficiari member state commiss court remark beneficiari select member state light prioriti suitabl criteria includ nation provis govern applic aid approv framework commun regul commun legisl case viabil studi content studi account scale project experi similar project case object project small scale content direct assess region local author applic rate assist main instrument public author classifi oper light coher develop polici forc structur fund regul rate commiss understand rate differ region monitor mechan financi monitor eaggf guidanc charg payment oldest commit open programm concern practic transpar reduc burden manag commiss point repli da financi year report commiss practic incompat structur fund regul case rais court commiss consid term clear oper regard payment account advanc fact budgetari advanc consist final albeit partial payment pend final settlement repres payment account mean articl financi regul enter advanc suspens account consider reduc level budgetari implement payment appropri swell volum outstand liabil budgetari account fact point view budget implement payment balanc instal give rise cancel commit impli payment treat payment advanc hand balanc instal paid commiss receiv annual progress report manag depart endors content administr arrang structur aid vari member state depend administr law budgetari tradit chang consider begin reform fund larg experi gain programm regul call document refer court object region publish brochur describ procedur potenti beneficiari receiv commun aid similar inform oper gener phase standard administr manag consider improv inform technolog manag programm gener administr busi activ true object implement highli decentralis manner member state continu commiss ultim contact financi implement made manag cumbersom hand enrich implement programm intensifi impact object programm monitor basi physic indic measur divers plan oper suit precis requir area made difficult determin precis indic draw comparison oper programm standard find vari depend complex programm effort deploi monitor mechan problem occur case imp case object commiss notic reluct suppli detail part author respons implement encount reserv us exercis difficulti determin indic present year research theori practic assess specialis institut continu regard select indic critic aspect assess physic monitor physic monitor programm improv provid effort proportion resourc invest commiss member state endeavour improv aspect signific progress achiev result experi phase object programm includ privat initi project implement depend unforese factor control author concern flexibl procedur need replac project commiss check case refer court sector letter technic assist commiss oper expenditur public author elig addit expenditur top ordinari expenditur relat specif addit statutori requir stem implement programm commiss examin case question impractic relev separ appropri materi invest proper cost manag incent need implement measur commiss consid includ estim incent oper measur consist principl specif addit addit administr expenditur directli gener monitor programm cover commun financ audit commiss limit human materi resourc perform task entrust treati control carri object programm equal activ suffer nation author respons implement programm compet decid follow audit find case regul ec place emphasi audit servic carri control member state evalu initi stage applic object commiss paid attent evalu impact programm commiss group consult carri intermedi evalu studi strong methodolog slant object project select cover type size administr organis implement pioneer approach evalu contact evalu institut europ amount real test ground evalu programm object contract post evalu studi conclud complet cover programm period commit oper end elig oper complet evalu delai highlight pass experi complet programm prepar phase programm nation region local author notifi launch evalu result call tender issu commiss select evalu gave author opportun benefit analys direct investig beneficiari measur carri rare evalu work provid hand inform seminar held brussel particip author respons implement result work transit period purpos object rural area defin nut iii region make project concentr area drawback note court impact analys overcom evalu method commiss hope delai note court forecast made remain year court note bad year point view financi implement due start difficulti programm flow administr implement oper approv aid scheme invit tender implement project lack awar part potenti beneficiari commiss reason oper measur extend program period provid project individu expenditur properli identifi conclus recommend substanti revis place prepar program phase introduct spd brought plan program phase singl oper state point commiss consid program base measur individu project respect question retroact program introduct expenditur execut select specif project coincid program timet note point commiss regul ec instrument improv reliabl certif line note court commiss consid problem rais court point report due failur observ articl decis award assist fact establish commiss suffici legal ground request complianc relev provis commiss call transpar criteria select project measur financ system beneficiari select author respons implement measur accord requir prioriti criteria establish administr provis authoris public intervent commiss pai balanc annual instal basi expenditur statement member state check annual report agreement depart particip monitor programm inevit sought data relat final balanc identifi preparatori work payment balanc carri technic assist plai part organis inform potenti beneficiari dissemin demonstr serv improv programm implement regul ec line court recommend requir member state present latest request balanc oper declar extern auditor includ statement result check made