Common use of Adverse opinion Clause in Contracts

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. (If the nature and extent of the errors and of the cases of irregu- larities irregularities 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 additional 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 component [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 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 regularity 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/ 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. (If the nature and extent of the errors and of the cases of irregu- larities irregularities 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 additional 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 component [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 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 regularity 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/ 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. (If the nature and extent of the errors and of the cases of irregu- larities irregularities 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)] Ili [Na osnovi prethodno spomenutog ispitivanja koje pokriva reviziju obavljenu u skladu sa člankom 29. stavkom 2.(b) Provedbene ured- be o programu IPA [i dodatnog xxxx xxxx xxx obavio/la], xxxx xx mišljenje da završna izjava o izdacima prikazuje istinito, u svakom materijalnom pogledu -< uključujući one koji se odnose na pravo- valjanost i ispravnost transakcija na koje se odnose >7 izdatke pla- ćene u okviru operativnog programa s pozivom na:... komponente programa IPA [1 do 5] za razdoblje od (datuma) do (datuma), i da je zahtjev za isplatom završnog salda doprinosa Zajednice ovom pro- gramu valjan osim u pogledu pitanja iz gornje točke 3 i/ili primjedbi iz prethodne točke 4 u pogledu xxxxx pogrešaka i slučajeva nepravil- nosti i načina na koji ih nacionalni dužnosnik za ovjeravanje rješava. Procjenjujem da posljedica kvalifikacija(e) iznosi... EUR [u %] od ukupnih prikazanih izdataka, [što odgovara... EUR [u %] javnog do- prinosa]. Doprinos Zajednice koji je oštećen tako iznosi. ] Moje revizije obavljene su između DD/MM/20YY i DD/MM/20YY. Mjesto i datum izdavanja Potpis Ime i službeni naziv ili funkcija čelnika imenovanog Tijela nadležnog za reviziju)]