Commission Decision of 24 July 2008 on guidelines to assist Member States in preparing the annual report on the single integrated multiannual national control plan provided for in Regulation (EC) No 882/2004 of the European Parliament and of the Council (notified under document number C(2008) 3756) (Text with EEA relevance) (2008/654/EC)

9.3. Audits U.K.

9.3.1. Audits carried out as provided for in Article 4(6) of Regulation (EC) No 882/2004 U.K.

This guidance refers exclusively to the audits provided for in Article 4(6) of Regulation (EC) No 882/2004. The results of such audits should be presented on a national basis, by sector if appropriate, in accordance with the arrangements for such audits in the national control plan.

Taking account of the provisions of Decision 2006/677/EC the annual report should summarise the following:

(a)

the extent to which the audit programme, developed by the competent authority, for the reporting period was achieved;

(b)

the extent to which overall compliance with planned arrangements for official controls by the competent authorities was achieved;

(c)

the conclusions as to the overall effectiveness of the official controls applied by the competent authorities;

(d)

the conclusions as to the overall suitability of the official control systems operated by the competent authorities to achieve the objectives.

If the description of the audit arrangements set out in the national control plan, does not indicate the methods or performance indicators used for measuring compliance, effectiveness and suitability of the official controls a brief description should be included in the annual report.

9.3.2. Audits and inspections of control bodies — Article 5(3) of Regulation (EC) No 882/2004 U.K.

Describe to what extent the programme for audits or inspections of control bodies, was achieved, and summarise the conclusions of these audits or inspections.