Adverse opinion. (If the nature and extent of the errors and of the cases of irregu- larities and the way they have been dealt with by the NAO are so pervasive that a qualification is deemed inadequate to disclose the misleading nature of the final statement of expenditure as a whole) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the ad- ditional work I have performed], and in particular in view of the nature and extent of the errors and of cases of irregularities and the fact that they have not been dealt with satisfactorily by the NAO as disclosed under point 4, it is my opinion that that the accounts submitted to the Commission for the operations under the IPA com- ponent [1 to 5] for the period from (date) to (date) are not presented fairly, in all material respects [and the internal control procedures have not operated satisfactorily]3.] Or [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the additional work I have performed], it is my opinion that the final statement of expenditure does not present fairly, in all material respects – <including those pertaining to the legality and regulari- ty of the underlying transactions>7 the expenditure paid under the operational programme with reference:... of the IPA component [1 to 5] for the period from (date) to (date), and that the application for payment of the final balance of the Community contribution to this programme is not valid.] My audits were conducted between DD/MM/20YY and DD/ MM/20YY. (Place and date of issue Signature Name and official title or function of the Head of the Audit Authority designated)]
Adverse opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the ma- nagement and control systems established for the IPA component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Commission and, therefore, to help to ensure, inter alia, the legality and regularity of the transactions underlying those state- ments, did not function effectively and, concerning its design and operation, failed to comply, in significant respects, with applicable requirements of the IPA Framework Agreement and/or any other agreements between the Commission and the Government of the Republic of Croatia in the framework of IPA. This adverse opinion is based on the following observation(s): e Describe the circumstances giving rise to the reservations – toge- ther with its significant compliance implications with Community rules – and name in particular the bodies affected, if applicable. Because of the effects of the matters described in the preceding pa- ragraph [Republic of Croatia] [the... authority] [any other actor(s)] has failed to comply with the requirements of the IPA Framework Agreement and/or any other agreements between the Commission and (country) in the framework of IPA. The audits were conducted between DD/MM/20YY and DD/ MM/20YY. A report on my findings is delivered at the same date as the date of this opinion.
Adverse opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the management and control systems established for the IPA component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Commission and, therefore, to help to ensure, inter alia, the legality and regularity of the transactions underlying those statements, did not function effectively and, concerning its design and operation, failed to comply, in significant respects, with applicable requirements of the IPA Framework Agreement and/or any other agreements between the Commission and the Government of the Republic of Turkey in the framework of IPA. This adverse opinion is based on the following observation(s): ➢ Describe the circumstances giving rise to the reservations – together with its significant compliance implications with Community rules - and name in particular the bodies affected, if applicable. Because of the effects of the matters described in the preceding paragraph [the Republic of Turkey] [the … authority] [any other actor(s)] has failed to comply with the requirements of the IPA Framework Agreement and/or any other agreements between the Commission and the Republic of Turkey in the framework of IPA. The audits were conducted between DD/MM/20YY and DD/MM/20YY. A report on my findings is delivered at the same date as the date of this opinion. (Place and date of issue Signature Name and official title or function of the Head of the Audit Authority designated)]
Adverse opinion. We have audited the annual accounts of expenditure declared to the Commission as expenditure incurred for the Programme for the 200x financial year by [name and address of SAPARD Agency]. Our responsibility, acting as Certifying Body, is to express an opinion on the annual accounts based on our audit. We conducted our audit in accordance with internationally accepted auditing standards and Article 6 of the Section A of the Annex to the Multi-annual Financing Agreement. We planned and performed the audit to obtain reasonable assurance about whether the accounts transmitted to the Commission are free of material misstatement. The audit included examination, on a test basis, of evidence supporting the information in the annual accounts, the records of commitments, an examination of procedures and of a sample of transactions. The audit covered compliance of payments with the Multi-annual Financing Agreement only as regards the capability of the SAPARD Agency's administrative structures to ensure that such compliance has been checked before payment is made. Our audit provides a reasonable basis for our opinion. The expenditure declared by the SAPARD Agency does not agree with payments and receipts effected during the period (reference: audit report page P). In our opinion, because of the effects of the matters described in the preceding paragraph, the accounts to be transmitted to the Commission for the 200x EAGGF financial year (dated DD/MM/YYYY) are not true, complete and accurate. Our audit was conducted between DD/MM/YYYY and DD/MM/YYYY. A report on our findings is delivered at the same date as the date of this certificate. [date of issue + signature, name and position + name and address of Certifying Body] SECTION F TEXT OF COMMUNITY LEGISLATION REFERRED TO IN REGULATION (EC) NO. 2222/2000 ON FINANCIAL RULES FOR SAPARD ADAPTED FOR THIS AGREEMENT.5 5 OJ L 253, 7.10.2000, p. 5.
