special report tourist polici promot tourism commiss repli content paragraphpag introduct commun measur field tourism financi signific direct measur commun activ relat tourism problem found direct measur favour tourism court auditor special report european year tourism develop deliveri special report court audit intern inquiri commiss inquiri member state recoveri measur cooper court compet depart addit audit court european year tourism gener background result court addit check court audit action plan favour tourism introduct gener problem found problem procedur select project problem evalu problem connect promot measur member state problem contract tourism commun polici coordin commiss depart gener framework interdepartment consult erdf tourism role tourism region develop financ project tourism sector result court audit conclus annex commiss repli introduct earli european parliament council adopt resolut commun polici tourism commun tangibl action favour tourism council decis decemb declar european year tourism entri forc treati european union tourism includ treati establish european commun articl field commun measur fulfil task assign pursuant articl april commiss present report subject discuss intergovernment confer igc accord declar annex ec treati provid inclus treati titl relat sphere refer articl difficulti apprais exact econom import tourism analys statist agre import europ worldwid tourism sector experienc stabl growth long period repres averag eu gdp employ union market share term arriv revenu tend diminish europ main forc worldwid tourism commun measur favour tourism divid categori specif measur provid gener budget direct measur measur indirectli link tourism tourism plai instrument role realiz object indirect measur financi volum direct measur repres total manag tourism unit dg xxiii enterpris trade tourism social economi polici indirect measur manag individu dg concern court carri horizont audit tourist polici promot tourism occas spot audit commiss court found irregular lead suspens member dg xxiii staff commiss releas inform matter court found irregular question relat shortcom report special report european year tourism eyt court supplementari analysi eyt cover part total number financ measur paragraph legal proceed court decid present special report immedi contribut clarif current situat measur favour tourism point inadequaci manag control system irregular made public involv direct measur favour tourism reason respond european parliament resolut april budgetari financi implement eyt measur attent report commun measur field tourism financi signific direct measur object eyt exploit integr role tourism creation citizen europ stress econom social import tourism sector ecu million spent eyt commun budget independ eyt budgetari author grant appropri budget head measur field tourism increas ecu million ecu million promot european tourism member state budget head amount ecu million period tabl juli council adopt action plan favour tourism pursuant articl treati plan cover period year januari budgetari author made amount ecu million plan head tabl prioriti appendix council decis result seri studi pilot project rural cultur educ environment tourism measur design increas europ appeal destin tourist distant countri financ commiss ensur coordin action plan commun polici commun activ relat tourism import tourism context gener budget primarili reflect structur fund tabl european region develop fund erdf commun support framework csf period made explicit provis commun financi support tourism amount ecu million connect object period commun contribut tourism object amount ecu million addit amount tourist measur object commun initi cohes fund indirect contribut tourist develop programm polici identifi addit european invest bank eib interven wai favour tourism direct eib financ individu loan loan global loan tourism leisur field amount ecu million period commun activ social polici environ transport tran european network research train educ cooper cultur activ budget provid explicitli implicitli fund project affect tourism minor case identifi exact share repres tourism relat measur amount concern order ecu million annum field transport employ measur signific effect develop tourism impact quantifi problem found direct measur favour tourism court auditor special report european year tourism earli european parliament express concern regard irregular relat measur field eyt ask court opinion subject court deliv special report subject septemb absenc transpar lack document expenditur effect eyt court studi made draw observ call question legal regular item expenditur sound manag appropri alloc expenditur audit find concern administr organiz plan procedur appli award implement contract grant financi aid grant recipi observ budgetari account rule eyt relat financi manag court note inadequaci financi control check point view commit expenditur effect payment repli special report commiss deni problem relat absenc transpar document express view observ question justifi court judgment develop deliveri special report court audit octob agre commiss procedur access file type court examin commiss treatment file presum fraud irregular field tourism order disrupt inquiri decid comment content file intend describ manag system context current situat aros analys strengthen administr financi manag measur occur deliveri special report eyt addit report latest audit find hamper proceed question intern inquiri commiss june dg xxiii receiv commun enclos copi letter project alloc commun drew attent seri factor irregular case intern inquiri dg xxiii request dg xx financi control june assist spot audit half inform led hold broader intern inquiri dg xxiii preliminari result inquiri discuss gener secretariat commiss dg ix personnel administr decemb result march transfer head tourism unit interest servic subsequ remov offic august contract temporari member staff work unit termin time detail report result dg xxiii intern inquiri dg ix juli copi forward gener secretariat dg xx dg xx carri intern audit dg xxiii sector inquiri activ tourism unit result inquiri confirm problem found court audit eyt inquiri member state matter refer commiss coordin unit prevent fraud uclaf juli natur presum irregular fraud corrupt uclaf immedi start investig matter view legal proceed join audit mission implement member state dg xx result dg xxiii sector inquiri adopt approach aim cover problem exist field tourism decemb basi inform uclaf commiss refer matter member state pursuant articl treati aim judici investig belgium preliminari inquiri franc start februari mr mcmillan scott member european parliament lodg complaint belgian legal author march member state greec ask start preliminari inquiri februari march belgian legal author ask commiss lift immun member institut staff profession secreci requir employe respons work field tourism ask grant access commiss premis need enter purpos investig prepar documentari evid help investig commiss immedi lift immun profession secreci requir grant access build march april belgian magistr carri search hear dg xxiii premis april uclaf agreement dg ix step appoint author author decis enabl uclaf work matter stand wit hear held basi applic made juli belgian magistr gain access august year dg xx tourism file uclaf subsequ hand document novemb author offici appli secreci requir lift person involv field investig question wit commiss repli immedi request inform staff staff concern appoint author decis januari person arrest subsequ releas bail request french greek magistr document made satisfi quickli greec preparatori step legal proceed prove uclaf ensur spot compet author inform franc peopl arrest end begin recoveri measur audit post eyt measur dg xx found case recoveri dg xxiii issu recoveri order file concern estim sum recov amount ecu regard letter request reimburs aid paid total amount ecu juli request repay base evid elig expenditur part poor qualiti work carri report submit case final payment made poor qualiti work case identifi latest account close list debtor drawn uclaf basi inform dg xxiii submit januari secretari gener commiss director gener dg ix dg xx legal depart court includ case amount ecu recoveri order issu cooper court compet depart problem discov septemb court cooper close uclaf dg xx court respond favour belgian magistr request judici cooper march consequ court offici offici cite context examin testifi similarli document court collect audit field cover inquiri report draw result audit made compet author addit audit court european year tourism gener background european parliament resolut april budgetari financi implement eyt court carri supplementari audit background financi control depart carri enquiri eyt hand carri audit mention paragraph dg xxiii gener tourism unit audit premis dg xxiii dg xx identifi problem court audit paragraph commiss staff identifi irregular fraudul natur method investig result spot check aid beneficiari commiss respons implement eyt consult organ committe consist maximum repres member state chair repres commiss member state ask identifi project monitor implement forward payment request commiss council decis eec provid nation eyt organ committe nc commiss stress import committe look creation indispens element success eyt nc made main public privat partner field tourism set member state court audit connect prepar special report eyt concentr commiss manag measur financ exclus gener budget addit work court carri spot check financ project start franc member state receiv signific share budget ecu million result court addit check implement financ project franc juli decre compet minist set nc respons organ eyt franc task devis shortlist coordin oper programm implement public privat oper sector nc draw rule procedur oper april profit make bodi associ promot european year tourism apaet set state aim promot event organ eyt purpos gather commun fund administ behalf nc control procedur provid apaet statut adopt formal decis compet author ministri financ requir associ receipt public fund compli apaet activ subsidi receiv subject nation budgetari procedur control procedur jurisdict respons ministri tourism nc apaet adequ demarc shortcom point franc commun level continu implement eyt pursuant council decis eec evid actual cost measur receipt aid context eyt submit commiss fact contrari requir support document year account file compet depart ministri respons tourism nc apaet enabl declar expenditur revenu reconstruct apaet inform commiss disappear invoic account document eyt letter associ ministri respons tourism polic refus make declar loss theft lack evid fact burglari aid applic integr part contract commiss beneficiari lack precis aid applic dg xxiii fail french beneficiari addit explan difficult identifi elig expenditur discrep beneficiari design contract actual beneficiari fund contractor name correctli contract examin dg xxiii paid aid bodi contractu relationship case mention intern bodi directli involv project promot made obtain extra aid ecu commun final dg xxiii accept signatur check peopl question empow sign letter sign compet french depart unauthor member dg xxiii staff member dg xxiii staff level consecut letter inform case audit aid applic inform aid grant financi control approv form alloc financi aid provid forward certifi true copi statement account financi statement accompani duli certifi copi support document issu remind case complianc contractu deadlin commiss insist obtain list invoic copi invoic case payment author present financi statement deadlin submiss final report financi statement compli analysi implement report financi statement made spot check carri obviou shortcom found case imposs reconstruct declar expenditur support document lack document submit concern elig expenditur commiss format implement report financi statement submit submit bodi except contain incomplet inaccur inform measur expenditur effect directli commiss ecu associ ff ecu bodi postal address submit invoic total amount ff ecu commiss associ measur temporari member commiss staff work perman secretari nation feder field tourism member work parti nc period work dg xxiii tourism unit nation feder receiv commun aid context eyt direct measur conflict interest point nation commun author attempt made clarifi situat recoveri procedur context eyt repli court special report eyt commiss mention contract lead recoveri total ecu recov regard contract highest amount list ecu total dg xxiii draw recoveri order actual fact member state concern itali repaid amount februari volit dg xxiii document enabl verifi amount regular situat sum transfer miscellan revenu budget recoveri order drawn dg xxiii incorrect case recoveri order drawn amount higher aid paid differ ecu case order drawn amount actual figur aid rate low differ ecu case amount total ecu recoveri request recoveri order cancel contract parti forward supplementari document document suffici high qualiti recoveri procedur stop contractor award contract repai unwarr aid total ecu recoveri request recoveri order total ecu recoveri request open contractor move unknown address longer exist notif problem found commiss court notifi commiss detail aforement problem enabl applic includ recoveri procedur set motion recov elig amount commiss invit examin detail financ measur relat eyt author offic invit contact beneficiari individu invit retain support document document requir audit subsid measur longer period usual dg xxiii respond request posit guarante list recipi correspond beneficiari absenc complet file court audit action plan favour tourism introduct result problem uncov commiss inform parliament januari begin strengthen procedur select monitor assess project time post head tourism unit fill june commiss decid reinforc structur appoint deputi head addit central unit respons manag budgetari financi affair set dg xxiii end court carri detail audit direct measur manag context action plan cover budget head tabl gener problem found initi phase implement action plan commiss laid adequ select procedur financ procedur standard contract claus commiss subsequ improv manag project util ad hoc subsidi larg elud commiss intern control system high risk area consider reduc problem rais special report eyt dg xx solv lack perman staff signific staff turnov tourism unit import file manag temporari extern staff dg xx uclaf manag uncov larg proport irregular result spot check dg xxiii clue dispos carri spot check beneficiari dg xxiii estim problemat contract sign repres budget tourism year case save ad hoc method apprais file incomplet contract sign decis grant aid detail identifi object contract elig expenditur weak dg xiii manag system enabl author offic enter legal commit financi control approv submit incorrect badli document commit propos instanc transact approv post facto case legal commit enter financi control approv subsequ agre grant approv ground case post referr posit incompat principl prior approv implement report financi statement late except case dg xxiii includ addit claus extend contract major case dg xxiii request adequ document elig expenditur analysi document receiv superfici decis elig expenditur incorrect difficult reconstruct problem procedur select project context action plan project select procedur carri basi call tender call propos open procedur transpar suffer technic problem registr propos short list stage request addit inform work plan timet detail budget beneficiari seri coordin bid adopt inform essenti evalu bid includ initi propos provid procedur call tender call propos select procedur improv appli consist minut formal open bid show dg xxiii ask candid provid addit inform bid reject consid ground incomplet gener select criteria mention invit tender call propos commun action plan tourism expressli stipul project reject inform provid insuffici case invit tender accord provis articl regul implement provis financi regul problem evalu commiss annual report tourism submit council european parliament econom social committe month time limit stipul articl council decis eec juli establish action plan annual report submit juli adopt commiss report april compli council decis includ evalu commun activ impact tourism describ commiss admit evalu activ descript report date februari commiss word attempt evalu impact indirect measur tourism direct action report limit provid straightforward descript novemb dg xxiii issu call propos view prepar report evalu action plan tourism provid articl council decis eec januari advisori committe procur contract acpc issu opinion oppos award studi publish offici journal time limit submiss tender short lack distinct select award criteria weight select criteria order meet deadlin june dg xxiii submit propos receiv connect invit tender receiv unfavour opinion acpc specif reason differ neglig preced propos ground justifi urgenc unsatisfactori end invit tender publish juli result favour opinion acpc octob contractor submit final report februari accord contractu deadlin month time limit present commiss report council court unabl examin report made public evalu report base examin result year action plan cover total commit focus primarili effect measur carri plan analys mechan presum case fraud irregular take account impact implement plan evalu object differ extern audit find evalu report overlap great extent court observ evalu observ case critic court problem connect promot measur member state european parliament repeatedli call commiss launch campaign member countri encourag tourist travel europ action plan tourism includ similar object gener budget includ specif head financ promot measur head tabl budget head tourism includ financ measur contract carri campaign award dg xxiii conclud octob contractor start work februari sign draft contract payment total ecu made head final payment total ecu made head interim payment made contractor submit detail statement expenditur final payment made summari expenditur certifi independ auditor requir term contract dg xxiii tourism work programm provid campaign encourag eu citizen travel member countri august order financ schedul measur dg xxiii propos transfer commit appropri amount ecu million head head token entri made dg xix sanction propos ground head longer oper subsect intend financ measur benefici sole member countri promot measur subsequ implement partli financ head octob dg xxiii transfer ecu million head promot develop enterpris sme ground prove imposs appropri set promot measur member countri action plan result appropri enter budget direct action favour tourism purpos problem contract regard manag european tourism environ grand prix select procedur lack transpar financi data result submit contractor deem unsatisfactori dg xxiii ask contractor present amend budget inter alia european econom area countri join consult continu work basi contract expir decemb august commiss sign contract allow consult includ work carri januari august januari dg xxiii discov contractor liquid septemb case addit cost amount ecu inconsist commit approv financi control state budget head correctli actual account entri articl busi promot sme theori commiss account system permit error type regard compil european directori tourism sector annex contract final document consid accept commiss explicitli made observ contractor month receipt strong object tourism organ error draft final guid present commiss led grant extens dg xxiii notifi contractor unaccept low qualiti report month submit letter contractor state document consid accept commiss respons receiv time limit month receipt dg xxiii negoti term obtain valid final product sum commit valid settl august month origin contract expir supplementari claus contract sign parti final document receiv payment made statement expenditur provid contract present detail account base estim includ elig expenditur amount total figur ecu tourism commun polici coordin commiss depart gener framework dispers measur impact tourism dg sound coordin absolut essenti commiss decid earli creat interdepartment group tourism respons coordin tourism matter usual consult procedur appli parallel obtain approv depart involv regard specif file part prepar action plan tourism march commiss made dg xxiii respons clarifi coordin ration measur undertaken commun field tourism respons incorpor articl council decis action plan interdepartment consult draw list interdepartment consult place begin basi dg xxiii document consult natur person initi offici involv applic systemat procedur tourism unit begin act consult commun support framework csf oper programm op commun initi ci systemat note unit respons inter alia dg xxiii repli connect consult structur fund june coordin unit set tourism unit repres unit appoint member monitor committe tourism op member state spite improv coordin remain inadequ march dg vii transport initi consult sector concern question share cost computer reserv system dg xxiii time emphas import subject specif request made decemb inform result consult dg vii consult dg xxiii view draw draft commiss commun relat air traffic congest great import tourism june dg xxiii receiv final document approv erdf tourism role tourism region develop import tourism region develop due job creat capac contribut diversif econom region activ indirect effect expenditur tourist report commun measur affect tourism connect region polici commiss state draw special report tourism order assess posit effect constraint encount realiz sizeabl infrastructur report drawn financ project tourism sector csf singl program document spd establish framework collabor member state commun relat kei develop area includ tourism tourism develop packag plan region concern framework op includ tourism object make specif provis sector case csf period provis made commun intervent specif tourism ecu million commun assist assist erdf esf eaggf guidanc case period commun contribut csf spd favour tourism amount ecu million commun contribut financ erdf esf eaggf guidanc amount broken object countri tabl commun initi make financ measur support tourism framework commun leader initi measur rural tourism repres ecu million assist import tourism framework leader ii provision financ ecu million assum diminish commun initi envireg ecu million commun fund mobil larg extent financ project coastal region tourism import result court audit court made spot check member state greec ireland itali unit kingdom op specif intend support develop tourism addit project includ tourism object op commun initi audit observ expenditur declar expenditur declar present commiss reliabl case itali systemat mention except project bodi respons specif ministri advanc paid final beneficiari intermedi organ expens incur practic commiss accept accord requir set initi decis decemb approv italian tourism op expenditur submit correspond expenditur incur diverg financi implement procedur form intervent revis june state except duli justifi case commiss agre member state request certifi expenditur refer payment final beneficiari case project restor palac actual payment final beneficiari amount lit million ecu million contrast declar expenditur lit million ecu million paid intermediari bodi final beneficiari payment final beneficiari made februari pai total payment mean year final beneficiari possess lit million ecu million project problem found case project construct yacht marina amount declar lit million ecu million amount paid beneficiari lit million ecu million ireland framework project landscap tourist area advanc irl million ecu million erdf assist paid intermediari bodi final beneficiari absenc nation contribut theoret nation financ irl ecu million includ declar expenditur commiss member state declar expenditur leader group show breakdown structur fund financ global intervent nation ministri produc statement expenditur group fund base sole estim unit kingdom declar expenditur tourism op submit time inconsist previou implement report commiss pai advanc year initi request made balanc commit previou year paid annual report year question submit member state court made spot visit nation author unabl prove final declar expenditur correct final implement report observ specif project commiss decis op set deadlin legal obligatori commit financi commit provis respect ireland bodi respons realloc fund project incur addit cost year deadlin commit itali project check framework tourism op receiv commun fund amount lit million ecu million subject legal proceed execut stipul agreement respect environment standard rule protect nation cultur heritag irregular compulsori purchas concess author appoint commiss monitor committe inform procedur refer commiss agreement observ made court measur amount recov reorgan implement power tourism op led delai implement programm coordin problem control procedur weaken ireland high court decis govern absenc licenc build suspend construct visitor centr nation park subsid edrf irl ecu million cost work carri work need ensur build site safe consid elig expenditur hand cost result suspens build work charg suspens account project abandon structur built demolish commiss ask recov assist disburs work halt decis elig cost seri project feasibl studi overestim volum visitor revenu project viabl grant addit fund case construct amus park subsidi grant advic independ assessor consult accord guidelin grant assist irl million ecu million erdf irl million ecu million nation govern view problem project face specif visitor capit risk invest lost greec nation tourist organ financ framework op work correct damag result earlier work financ programm yacht marina built assist integr mediterranean programm imp impact environ adequ analys eros coastlin result port decid financ construct breakwat tourism op partial destroi storm repair financ tourism op amount ecu yacht marina built framework imp infrastructur complaint decid build car park includ project tourism op project suspend object ecolog ground delai cost result plan increas final cost project dr million ecu million nation tourism organ own hotel chain renov bungalow complex belong chain includ public invest measur tourism op dr million ecu million project elig privat invest measur specif intend hotel invest work carri correspond technic plan submit signatur subsequ amend luxuri vip bungalow put disposit state circumst condit assist grant review wrongli paid amount recov case hotel invest court unabl carri audit person respons project declar document destroi fire proof accid place member state itali greec major bodi visit inform fact subsidi receiv nation aid system financ erdf court audit announc letter result posit ensur commun regul respect sign inform public project financ commun fund put put late conclus commiss slow step case presum irregular field direct measur favour tourism dg xxiii basi inform receiv june immedi inform depart respons commiss post facto audit dg xxiii dg xx uncov irregular result block payment issu recoveri order uclaf inform juli immedi organ investig view legal proceed result end begin investig member state issu arrest warrant end begin commiss inform court irregular found spot visit court discov problem octob document follow case irregular found court clear hamper implement measur favour tourism inclus token entri budget direct action favour tourism enabl commiss concentr current contract measur close file regular context essenti dg xxiii document determin elig expenditur complet analysi spot visit examin place order recov fund unduli paid light court addit find action financ framework eyt commiss invit review file concern view includ proceed reliabl system set ensur appropri direct action favour tourism administ properli commiss tighten select monitor assess control procedur dg xxiii central unit respons administ financi budgetari affair resourc carri task effort coordin activ imping tourism indispens import case structur fund intervent financi signific plai kei role area addit intervent subject specif evalu report adopt court auditor luxembourg court meet novemb court auditor bernhard friedmann presid resolut european parliament decemb commun polici tourism oj council resolut april commun polici tourism oj council decis eec oj sec final wto recommend tourism statist st esa stat ser tourism defin world tourism organ activ engag person journei stai place locat normal live environ continu period exceed year leisur busi reason world tourism organ tourism highlight januari madrid special report european court auditor expenditur relat european year tourism oj council decis eec juli oj special report european court auditor expenditur relat european year tourism ibid paragraph ibid paragraph ibid repli paragraph oj oj convers ecu decemb rate oj commiss regul euratom ecsc ec decemb lai detail rule implement detail financi regul decemb oj final april final februari final februari page final februari page final april resolut tourism approach year oj resolut mr diez de rivera report ep final novemb sec juli sec march final april page claus générale appliqu aux form intervent annex gt tabl gt gt tabl gt commissio repli gener remark observ court relat broad aspect european year tourism eyt ii discoveri irregular present execut manag direct commun fund tourism action iii absenc suffici coordin measur affect tourism queri specif action effect evalu comment specif issu rais court observ commiss respons european year tourism eyt difficulti encount commiss administr eyt shortcom identifi context set fulli court special report critic acknowledg commiss element emerg court latest observ indic irregular investig nation judici author commiss situat ensur commun financi interest fulli protect relat remain action european year tourism commiss decid review project concern object provid reassur commun fund disburs accord prescrib rule procedur involv examin project member state ii direct commun fund tourism action note initi commiss process lead judici investig member state begun associ activ involv proceed commiss follow defend commun interest circumst surround indic irregular led dismiss offici tourism unit dealt specif observ outstand work period upward case review final respect year anticip project approv give rise signific difficulti project select ongo close monitor shortcom structur manag commun action plan assist tourism identifi acknowledg commiss report april council parliament relat evalu plan carri extern evalu progress made term improv manag procedur acknowledg order ensur effect administr propos tourism programm philoxenia preparatori work carri close consult newli establish unit dg xxiii respons control contract tourism unit reorgan take account court observ extern evalu iii coordin evalu divers complex tourism effect coordin major challeng term manpow resourc organiz structur technic skill requir commiss agre coordin tourism relat action servic satisfactori instruct servic concern facilit coordin process reorgan tourism unit dg xxiii account increas involv indirect action favour tourism improv effect contribut work director gener relat evalu action undertaken philoxenia subject ant post evalu question evalu indirect action carri structur fund complex exercis relat evalu term prescrib region develop cohes object term benefit tourism commiss intend develop techniqu evalu measur affect tourism review follow project special arrang made deal outstand work examin project relat eyt project identifi requir investig team work direct supervis director dg xxiii close cooper servic princip concern dg xix xx legal servic uclaf commiss ensur task complet june latest full report provid court stage introduct spot audit commiss court note commiss verif disclos irregular commiss sanction suspend member dg xxiii staff shortag inform note court result fact number verif time problem note relat direct measur favour tourism develop submiss special report commiss intern inquiri inform court refer letter date june director promot organ member member state copi commiss organ question respond call propos claim tender select reason support head tourism unit letter cast doubt true natur support european tourist organ claim rival tender abil perform work demand make mention irregular reason relianc inform framework call propos commiss frequent receiv correspond natur aim influenc decis final made unusu correspond seek discredit rival propos interest normal progress procedur inappropri accord correspond degre attent case call uclaf case question correspond origin organ consecut year receiv direct commiss subsidi promot europ tourist destin troubl accept face competit framework call propos reason european tourist organ final confirm support tender context reason attach import alleg made sentenc court comment correct refer case inform light februari lastli dg xxiii intern investig mention sentenc paragraph fact began discuss gener secretariat dg ix decemb relat inform receiv half inform led dg xxiii launch intern investig tangibl result obtain transfer interest servic head tourism unit report forward dg xxiii director gener ix fairli gener dg ix provid suffici indic recoveri measur dg xx report identifi case payment recoveri initi examin examin need case establish definit posit examin undertaken context review outstand action tourism sector addit audit court european year tourism result addit audit court implement financ project franc gener remark commiss carri enquiri respect member state follow channel reclaim amount due employe question detach nation expert time attent drawn specif rule relat conflict interest unit respons manag financi resourc creat april court audit action plan favour tourism introduct gener problem found enquiri undertaken dg xxiii led investig dg xx uclaf irregular reveal time dg xxiii initi organ joint control visit dg xx control tourism unit begun dg xx arrang visit dg xx reach ad hoc agreement stem fact project inadequ term legal oblig beneficiari servic sought reach agreement order ensur reason result improv made procedur select manag project recogn extern evalu court procedur deal case saisin posteriori laid commiss decis april financi control approv commit posteriori circumst make practic unavoid case refer court valid approv financi control contract sign case commit propos submit financi control contract sign financi control gave approv light satisfactori explan number point rais receiv signatur contract strictli speak saisin posteriori problem procedur select project call propos legitim request addit detail inform work plan payment timet detail budget order clarifi expand content propos provid discriminatori effect creat legitim reject propos commiss opinion inform provid incomplet forgotten notic publish offici journal state commiss reserv requir addit inform project present approv applic inform suppli incomplet conform stipul criteria condit procedur commiss confirm inform demand close date call propos tender relat propos propos reach final stage request approach agre financi control tender subject treatment paragraph notic publish offici journal state commiss duti reject project inform miss commiss demand addit detail inform indispens evalu project incompat articl regul lai detail rule implement provis financi regul articl state tender satisfi condit laid invit tender elimin articl appli call propos problem evalu tourism action plan begin januari month adopt annual report made basi calendar year problem connect promot measur member countri propos transfer introduc dg xxiii involv movement appropri head financi perspect oblig respect ceil financi perspect transfer type made except circumst event circumst prevail fund releas end problem contract note commiss withhold agre contract price paid condit detail account recent furnish order imput commit head promot develop enterpris sme head commun tourist polici error escap detect commiss depart event error type visibl account document produc occur entir transact commit author expenditur effect sincom system detect anomali affect commit author condit contract report consid accept absenc reaction commiss month remov case refer contract execut task basi agre price tourism commun polici coordin commiss depart interdepartment consult question share cost computer reserv system note meet held march consult meet sector concern inform meet interpret claus cr code practic legal servic includ meet hand director gener xxiii fulli question extend code practic travel agenc draft commiss commun air traffic congest correct dg xxiii consult draft contact subsequ place director gener concern director gener xxiii time part director gener vii reflect prepar late white paper air traffic manag erdf tourism result court audit observ expenditur declar italian tourism op approv decemb implement revis financi provis june order releas commiss payment advanc instal commiss decid member state request accord provis quot court certifi expenditur relat payment final beneficiari balanc declar expenditur relat payment effect final beneficiari document receipt invoic account document equival stand commiss view inconsist applic financi provis italian author undertaken carri check identifi case expenditur declar expenditur incur final beneficiari correct amount certifi commiss matter rais commiss repres monitor committe meet octob june case final beneficiari retain year part amount advanc project commiss inform caus delai implement project suspens phase superintend author reason respect rule protect histor cultur heritag case commiss inform irish depart tourism trade error account record declar expenditur correct march discov intermedi organ bord failt alloc structur fund expenditur declar leader group indic alloc expenditur declar commiss irish depart agricultur food forestri undertook present commiss detail account actual expenditur group fund june commiss ask depart specif confirm accuraci alloc expenditur final declar clarif point final payment programm suspend commiss found number inaccuraci declar expenditur northern ireland tourism op request correct annual report receiv approv commiss final report receiv draft discuss weak account procedur northern ireland tourism board recent subject examin uk nation audit offic close payment programm suspend settlement account problem approv final report commiss servic observ specif project irish depart tourism trade explain amount spent minor save number project realloc final date commit project present cost overrun alter posit june commiss ask depart verifi expenditur includ final declar relat legal financi commit undertaken final date commit clarif point final payment programm suspend commiss case mention court framework monitor committe inform regularli situat programm annual progress report requir commiss submit meet monitor committe june inter alia inform financi situat physic progress project report legal problem encount italian author ask reduc aid concern project refer court audit receiv plan permiss proceed abandon august commiss initi procedur provid articl regul eec amend cancel assist circumst project area public sector expect make substanti profit act stimulu privat grant aid invest geograph area commiss awar project perform vital role lever substanti grant aid privat invest area attract invest visitor park project encount financi problem final ceas trade full report histori financ request commiss case environment impact studi marina project approv integr mediterranean programm requir prevent coastal eros requir work construct breakwat financ tourism oper programm subsequ phase marina project complet work breakwat except weather condit caus coastal damag requir amount ecu repair case final cost project dr million ecu dr million ecu consid expenditur elig erdf financ maximum rate assist grant revenu gener project renov bungalow hotel complex complet clarifi greek authorit repli audit report court auditor commiss matter ministri nation economi complet justif absenc grant reduc final payment programm suspend hellen organ tourism beneficiari project public sector organ econom develop social object privat profit seek compani appear relev project public privat invest work carri correspond revis technic plan renov bungalow initi plan revis requir modif initi contract commiss inform greek author vip bungalow exclus disposit state client commiss ministri nation economi greec question lack support document expenditur hotel invest ask fire report present court auditor ministri inform commiss conduct formal administr investig includ testimoni involv spot control mission greec decis monitor committe letter court audit presid monitor committe privat beneficiari inform commun financ itali start programm commiss remind nation author framework monitor committe respons inform public work subsidis structur fund recent monitor committe meet respons author provid inform step vi vi final beneficiari correspond visit view ensur rule forc adher conclus detail investig clear contractor question fulfil oblig perform project price ecu conclud content context inform receiv june case irregular respons paragraph note director gener xxiii initi inquiri led withhold final payment ecu recoveri proceed amount estim ecu