special report closur form erdf assist commiss repli submit pursuant articl ec treati introduct part annual report financi year court examin closur measur jointli financ erdf cover period prior reform structur fund program period court recommend activ closur polici respect measur greater strict grant deferr commit payment deadlin member state light anomali observ court emphasis inspect system make genuin check reliabl declar expenditur submit member state larg number measur close decemb survei extend includ check member state germani greec spain franc itali unit kingdom commiss check concern sampl measur decid prior close sampl order illustr closur process aim statist repres select consid stage closur reach regular legal court wish place emphasi assess progress made close measur lastli commun support framework csf programm period examin impact assess court report evalu structur fund measur check carri aforement member state confirm observ court made paragraph annual report financi year unreli declar expenditur made design author member state unreli final beneficiari support document inelig expenditur observ author member state concern commiss pursuant articl amend regul eec respons carri check recov amount paid error examin aspect paragraph assess extent measur close decemb examin closur process state closur decemb major measur approv prior cover legal financi commit member state decemb extens grant rule final beneficiari member state year make payment member state requir submit commiss month document need closur request payment balanc final implement report rule provid document admiss commiss pai remaind financi assist month august case commiss defer deadlin commit payment maximum year object programm period itali deadlin extend commiss consent commit settl shown budget head tabl member state tabl tabl includ outstand commit shown tabl respect project decid commiss prior januari subject automat decommit provis laid articl regul eec erdf project adopt commiss govern regul eec subject automat decommit provis outstand commit respect erdf measur total ecu million decemb ecu million tabl ecu million ecu million tabl ecu million decemb ecu million decemb amount settl respect measur decid reform ecu million decemb ecu million decemb ecu million decemb part tabl outstand amount account total commit enter financi year ecu million decemb decemb remain amount outstand essenti repres balanc annual instal respect measur gener instal number measur close accur pictur scale task complet period reform figur decemb decemb total number measur begun period concern approxim measur jointli financ erdf initi decis respect predat reform amount settl decemb total ecu million ecu million decemb ecu million decemb amount concern commit total ecu million enter budget head csf ci special budget head nq measur ido imp npci cip ecu million decemb ecu million decemb part tabl commit total ecu million respect project decid commiss januari erdf subject automat decommit provis laid articl amend erdf regul ecu million decemb ecu million decemb tabl commit total ecu million respect project adopt commiss govern regul eec subject automat decommit provis ecu million decemb ecu million decemb tabl erdf measur itali account outstand amount itali closur exercis concern exclus measur prior reform subsequ programm close member state account decemb approxim amount close sum outstand unit kingdom franc fell spain fell greec compar situat decemb term number measur close main member state itali franc unit kingdom account total observ closur process court note commiss drawn belgium germani franc itali unit kingdom summari programm close decemb set financi data describ problem prevent closur step resolv summari kind cover member state concern manag tool delai gener comment signific weak closur process failur member state commiss observ deadlin laid regul paragraph closur measur deadlin import beneficiari aid member state central region author respons implement balanc instal settl commiss end closur procedur avoid unjustifi closur delai sound budgetari practic entail regular decommit unus amount alloc structur fund intervent accumul programm commenc lastli closur delai result increas overlap program period affect adopt programm fact part resourc member state region account closur task regard manag concern pure formal submiss final implement report impact programm complet year earlier measur commenc interim shortcom respons delai recur measur introduc delai initi submiss closur document member state decemb member state programm respect closur document commiss true measur belgium germani franc unit kingdom case approxim half measur sampl examin document submit member state delai month contact supposedli made time earli relev author region unit kingdom submit closur document commiss depart question unabl produc document describ action follow reason explain delai provid document requir commiss difficulti experienc nation author concern obtain support document final beneficiari delai updat closur tabl final report lack transpar commun concept due lack precis definit regul commiss decis commiss requir natur content document closur certif expenditur tabl final report imprecis lead interpret concept question elig expenditur sheet adopt commiss futur contribut facilit closur delai process applic payment balanc closur document provid geograph unit dg xvi respons member state ask give opinion adequaci final report declar expenditur difficult identifi definit financi plan success amend budgetari financi manag control cofin unit subsequ determin balanc paid prepar payment order submit dg xx approv member state experi delai commiss slow close programm closur document time inform reason month deadlin pai balanc observ novemb italian author letter commiss criticis total lack action respect request payment balanc submit month earlier measur experienc delai year measur delai year measur delai month case franc decemb request payment balanc submit year earlier measur close observ measur examin result request addit inform authoris final balanc commiss receiv closur document month earlier point frequent delai process request payment balanc unsatisfactori natur document submit final report consid inadequ declar expenditur provid member state author incomplet incorrect data broken individu measur lack inform need establish link expenditur list ecu nation currenc refer made incorrect elig period financi plan declar expenditur final report contradict expenditur inelig problem gener consequ shortcom term organis intern control note earlier mechan envisag framework partnership monitor committe commiss repres inconsist identifi closur document measur sampl examin commiss author member state concern exchang correspond clear problem case commiss year send request clarif member state case member state subsequ year meet commiss request inform case member state submit inform request maximum interv note initi submiss request payment balanc establish payment order clarif problem rais month inspect member state volum commiss check repli paragraph annual report financi year commiss state action guarante legal regular commun payment includ final payment eighth report structur fund commiss state check made dg xvi primarili intend check exist effect system applic manag inspect oper reliabl inform commiss certif expenditur make check regular erdf appropri accuraci account legitimaci regular qualiti financi manag light object form assist commun rule check commiss take step ensur irregular discov offici court auditor monitor correct volum check made commiss measur belong program period check period shortcom note dg xx audit system check manag structur fund measur conclud assum check meet requisit criteria percentag measur check program period prior closur adequ guarante legal regular commun payment includ final payment inspect report report dg xvi court obtain analysi opinion member state manag inspect system report limit scope descript jointli financ measur examin specif problem report produc respect mission account inspect find shortcom observ closur process basi sampl measur examin difficulti experienc commiss take account reason time comment made result inspect member state court audit case irregular detect inspect lead enquiri commiss anti fraud unit uclaf natur complex problem examin work time consum problem identifi audit gener concern small number project singl project major case programm suspend delai closur year commiss formal decid reduc commun aid except case commiss intern instruct octob net financi correct framework articl regul eec sign progress regulatori standard draft date exampl sampl examin illustr problem aris spot inspect carri februari dg xvi respect extremadura object op detect shortcom juli commiss authoris payment balanc stage send inspect find member state spanish author repli date octob gave assur problem encount recur computeris system monitor project introduc audit carri court april enabl declar expenditur reconcil manag depart account note inelig project total approxim ecu million includ declar expenditur road project worth total ecu million financ op question spain portug interreg op inspect object saxoni anhalt op carri spot dg xvi novemb basi closur document receiv june amend made final report april final balanc authoris differ ecu million exist final report declar expenditur account expenditur approv expenditur incur paragraph april dg xx inspect ireland northern ireland interreg ci spot januari closur document submit member state februari inspect report drew attent categori inelig expenditur dg xvi author member state novemb payment final balanc made basi document submit month earlier detail analysi perform account adjust lastli sampl examin court drew attent commiss inspect dg xvi dg xx find request comment nation author year inspect case dg xvi observ year spot inspect object op program period event closur practic closur programm payment balanc result discontinu monitor design author member state commiss requir carri court note germani unit kingdom project inspect extern auditor behalf member state manag author certif expenditur submit annual report financi year note audit subsequ present certif expenditur respect east midland uk object op declar elig cost reduc ecu million reduct subsequ account commiss case object brandenburg op jointli financ project compulsori check respect definit document expenditur carri declar expenditur drawn region similarli case object saxoni anhalt op jointli financ project check revenu total approxim ecu million project collect deem region author exclud member state certif expenditur condit grant aid concern creation preserv job check year invest complet germani year surveil period creat preserv post occupi perman year fail surveil period extend year requisit number post creat final beneficiari ask refund part aid refund commun budget made year period payment respect measur relev bodi author requir commiss dispos support document relat measur project concern event beneficiari commit continu monitor author design member state final settlement procedur introduc conclus court audit reveal shortcom member state final account final beneficiari certif expenditur final report submiss document commiss analysi closur document calcul payment balanc shortcom occasion result signific delai decis payment incorrect lack transpar paragraph swifter closur erdf measur interest beneficiari complet measur order proper implement programm period paragraph close object op program period essenti commiss measur partnership member state remedi shortcom identifi order close measur quickli commiss introduc framework activ closur polici concret procedur request addit inform examin inform receiv systemat pursu member state provid closur document stipul deadlin submit repli addit request paragraph send member state document explain closur balanc calcul emerg nation author respons manag measur explain calcul question appli provision closur measur examin paragraph check carri commun author member state commiss strengthen administr procedur monitor check carri paragraph ensur find inspect member state shorter time speed closur measur concern enabl member state introduc quickli correct measur benefit recent programm implement paragraph futur commiss ensur commiss regul ec adopt detail arrang financi inspect carri member state properli implement financi control genuin independ moment final balanc paid stage risk inelig expenditur definit financ commun commiss pai attent payment made closur stage check measur close guarante valid commun payment basi sampl paragraph lastli financi adjust commiss intern instruct repres step forward preclud possibl subsequ legisl paragraph event occur closur lead collect revenu final settlement procedur introduc paragraph report adopt court auditor luxembourg court meet septemb court auditor bernhard friedmann presid gt tabl gt gt tabl gt gt tabl gt oj quota measur nq integr develop oper ido nation programm commun interest npci integr mediterranean programm imp commun initi programm cip project govern council regul eec oj oper programm op project decid context commun support framework csf commun initi ci legisl base council regul eec amend regul eec oj council regul eec amend regul eec oj council regul eec amend regul eec oj includ project govern regul eec paragraph statement expenditur document issu design author member state commiss includ actual expenditur incur connect payment effect final beneficiari measur expenditur justifi receipt invoic account document equival evidentiari effect commiss remain final beneficiari member state except object op period commit made decemb object op cover program period august case object op period refer made footnot deadlin set articl articl regul eec reason consent sixth seventh report structur fund final chapter paragraph final chapter pp light addit reapprais commit data paragraph differ contain paragraph annual report financi year sum ecu million annual report implement reform structur fund annex financi implement includ commit articl regul eec final report commiss drew standard document member state period june elgibl document annex commiss decis april amend decis approv commun support framework singl program document commun initi programm adopt respect member state oj document sec final decis pursuant articl regul eec final ii paragraph articl regul eec lai amount subject recoveri undu payment procedur refund commiss articl regul lai support document year payment respect measur oj commiss repli introduct court remark address previou annual report subject financi closur erdf financ oper commiss gave full repli occas commiss continu close oper rapidli resourc qualiti member state closur document permit approv extens programm commit payment period extens justifi commiss regul ec specif articl present member state programm closur statement provid independ opinion valid request final payment remain respons member state ensur accuraci declar expenditur commiss correct requir correct member state financi irregular correct made member state requir formal applic articl regul eec commiss understand sampl erdf intervent consist intervent audit court member state sampl repres court select oper audit member state work basi risk assess control oper pose problem court identifi problem action requir commiss settl problem tend delai closur programm concern court observ report base find commiss file court present summari inform find juli commiss request tight timet prepar repli commiss posit examin comment inform state closur decemb commiss explain repli court annual report signific number pre oper remain open member state final report insuffici qualiti inform closur programm provid member state result court case satisfactori settlement control observ present programm financi plan modifi monitor committe closur date number programm defer justifi reason concern itali help explain point consider proport outstand commit involv member state court figur show number open oper volum outstand commit significantli reduc court remark remain case make payment balanc final annual instal multiannu oper volum outstand commit repres sum ow commiss member state case underspend programm decommit recoveri commiss continu intensifi effort settl oper properli settl basi inform month project programm close total volum outstand commit reduc ecu million outstand commit repres total erdf envelop pre programm week worth commit respect current programm observ closur process delai gener remark court state paragraph regulatori requir commiss make payment payment made gener rule month depend receipt accept applic absolut deadlin payment commiss awar problem creat late settlement oper advanc matter overlap financi oper relat success program period inevit regul structur fund manag member state cope retain abil provid document requir programm closur delai initi submiss closur document member state commiss regularli remind member state present inform requir closur programm necessarili good limit commiss staff resourc make written record telephon contact meet member state produc document mention court contact unit kingdom author closur programm maintain varieti level letter depart trade industri commiss januari undertak present outstand final report april consider correspond final report exchang unit kingdom nation author region govern offic number meet organis govern offic issu frequent rais commiss repres monitor committe meet commiss consid applic regul ec elig rule adopt april increas member state annual report model commiss repli paragraph annual report consider improv qualiti closur document quicker closur programm note articl gener regul propos commiss program period detail contain annual final report delai process applic payment balanc commiss form opinion specif find result court sampl reason explain fourth paragraph repli point commiss acknowledg case programm closur take long time partli limit human resourc devot task partli weak member state closur document author concern commiss refer court statement paragraph annual report moment programm closur inelig expenditur member state declar risk definit financ commun budget reason consider number verif commiss problem verif rais result formal request nation author clarif inform request compet nation offici absenc written record request problem rais member state multipl inform contact place servic concern case itali commiss specif assur outstand closur made spite consider complex oper commiss posit guarante payment correct base certifi member state payment declar includ inelig expenditur spite commiss effort ensur member state discharg effici duti ensur proper financi manag control structur fund programm inspect member state volum commiss check commiss carri spot check resourc check ensur absenc irregular lead correct irregular discov inspect report servic concern seek improv document relat spot check speed produc dg xvi control report intend includ inform control object short descript oper find recommend varieti number geograph spread financ oper beneficiari difficult form valid opinion member state manag system basi week check offici case dg xvi limit observ problem includ system aspect suffici document control account inspect find commiss report problem view correct requir correct member state closur programm concern procedur labori depend inform problem reaction nation author beneficiari articl regul ec includ specif provis satisfactori settlement member state report problem problem engag attent uclaf involv court case long time settl convers consider number problem identifi commiss servic correct quickli formal exchang letter nation author true commiss encount difficulti delai relat court preliminari audit find includ sector letter member state comment commiss receiv copi letter member state repli inform court final posit case discuss possibl court regul impli partial closur programm place except case member state present clear evid judici delai affect project form part programm commiss adopt decis permit closur rest programm mention repli paragraph financi correct made commiss formal decis articl commiss propos regulatori basi make financi correct program period spanish author made awar inform dg xvi control find earli stage allow follow problem present correct inform commiss june basi commiss effect closur programm juli commiss spanish author repli court observ nation author view court commiss intend discuss case adopt final posit commiss point case impact commun budget consider overspend member state programm financi plan erdf financi expenditur amount ecu million expenditur declar amount ecu million differ ecu million financ erdf suffici compens error exact calcul programm made commiss receipt correct declar expenditur german author present court auditor suffici inform reconcil amount final report final declar expenditur repli paragraph file control mission remain open letter remind nation author januari modif erdf contribut paid receipt requir inform adjust made amount expenditur declar programm affect problem consider higher financi sum programm financi plan likelihood financi correct limit delai present control report result workload control depart case make supplementari mission draw final conclus event subsequ closur uk commiss remind unit kingdom author requir present revis expenditur declar de commiss request land author conclus control correct declar expenditur german gemeinschaftsaufgab common task condit set grant aid respect part aid recal case nation author present correct declar expenditur commiss order make adjust commun aid paid programm closur document requir articl regul eec constitut minimum member state establish rigor nation rule conclus commiss accept room improv time requir closur programm underlin delai closur programm result extens programm period justifi reason lack inform satisfactori inform closur procedur member state shortag human resourc commiss member state perman problem commiss consid annual report model basi final report made member state applic articl regul ec provid present control statement independ author commiss programm closur substanti improv qualiti closur document allow rapid settlement member state inform question possess commiss clarif request member state relat closur calcul amount final payment commiss effect partial closur case regul impli programm close entireti commiss share court opinion result spot check commun member state princip object protocol conclud commiss financi control member state audit servic improv cooper provid faster complet inform result spot check regular bilater meet held member state framework protocol provid forum discuss result director gener financi control develop mean rationalis prepar execut spot check report check mean faster transmiss result member state commiss propos regul forthcom program period includ formal provis extens cooper member state commiss respect financi control special refer spot check commiss regul ec step ensur proper financi control member state system examin spot check satisfactori settlement problem annual report commiss present independ control statement provid conclus valid final payment claim final declar expenditur commiss reserv make control closur emphasis primari respons member state ensur closur take place proper basi commiss regulatori propos program period includ substanti improv financi correct exist rule procedur enabl commiss make financi recoveri programm closur