Annual Summaries in the Context of Shared Management : Evaluation, Ways Forward and Possible Usefulness for the Court of Auditors

Studie 15-06-2009

For funds under shared management, Member States established annual summaries ("of the available audits and declarations") for the first time for the year 2007. The study analyses and evaluates the value-added of the 2007 summaries. It concludes that, given the limited value-added of annual summaries in their current form, notably when compared to other existing reporting documents drawn up by Member States, the annual summaries should be developed further in view to instituting comprehensive national management declarations.