TABLE OF CONTENTS Introduction Budgetarymanagement The initial budget became the final budget Expenditure amounted to 98,7 % of appropriations Provisional appropriations were cancelled 310millioneuroirregularlytransferredtothemonetaryreserve Significant amounts of revenue entered in the expenditure budget Substantial reductions in advance payments once again Managementofthebudgetmarredbytoomanytransfersofappropriations AGREX computer system will be modified Conclusion Specific appraisal in the context of the Statement of Assurance Examination of a representative sample of transactions Substantive errors Errorsatfinalbeneficiarylevel Systematic management errors Other management errors Formal errors Conclusion Clearance of accounts Introduction Conformitydecisions Corrections Weaknesses in the procedure Individual corrections Failure to act on the Court’s observations Financial decision for 2000 Late submission of documents and payment data Qualification of accounts and corrections made Accreditation concerns Conclusion Follow-up of previous observations Physical checks of agricultural products receiving export refunds 57 Paragraph 2.1-2.4 2.5-2.28 2.5-2.6 2.7 2.8 2.9-2.11 2.12-2.16 2.17-2.19 2.20-2.26 2.27 2.28 2.29-2.52 2.29-2.49 2.31 2.32-2.35 2.36-2.41 2.42-2.44 2.45-2.49 2.50-2.52 2.53-2.97 2.53-2.54 2.55-2.84 2.55-2.57 2.58-2.59 2.60-2.76 2.77-2.84 2.85-2.96 2.85-2.87 2.88-2.90 2.91-2.96 2.97 2.98-2.185 2.98-2.106 58 EN Official Journal of the European Communities 15.12.2001 Paragraph 2.101 2.102 2.103-2.106 2.107-2.129 2.107-2.110 2.111-2.112 2.113 2.114-2.116 2.117 2.118-2.119 2.120-2.121 2.122-2.123 2.124-2.127 2.128 2.129 2.130-2.185 2.130-2.133 2.134-2.135 2.136-2.137 2.138-2.142 2.143-2.178 2.179-2.180 2.181-2.182 2.183-2.185 2.186-2.211 2.187-2.190 2.191 2.192-2.194 2.195-2.197 2.198-2.200 2.201-2.207 2.208-2.211 The Council of the European Union’s recommendations The European Parliament’s proposals The Commission’s follow-up of the Court’s observations Common organisation of the market in sheepmeat and goatmeat Introduction The Court’s audit Performance is not measured Defective system for setting prices and premium Late and incomplete premium statistics Unclear individual rights and unused quotas Doubtful basis for additional ewe and goat premium in less-favoured areas (LFA); absence of regular review of areas classified RelatedCommunitymeasures TherecentCommissionproposaldoesnotfullyaddresstheshortcomings identifiedbytheCourt Conclusion Recommendations The Commission’s management of the common organisation of the market in fruit and vegetables Introduction Production is concentrated in the South and remains fragmented Regulatoryframeworkandbudgetarysignificance ThemainproblemsreportedpreviouslybytheCourtandthe1996Reform Theimplementationofthe1996Reformwasonlypartiallysuccessful The2000modificationsdonotfullyaddresstheshortcomingsidentifiedby the Court Conclusion Recommendations Principal observations in special reports Reform of the clearance of accounts Integrated administration and control system (IACS) Milk quotas Special Report on BSE Refunds for the use of potato and cereal starch and potato starch aid Export refunds — Destination and placing on the market (Special Report No 7/2001) Common elements among findings and conclusions in the above reports 
INNEHÅLLSFÖRTECKNING Inledning Budgetförvaltning Den ursprungliga budgeten blev slutlig Utgifterna uppgick till 98,7 % av anslagen Preliminära anslag har dragits tillbaka 310 miljoner euro överfördes till den monetära reserven på ett oriktigt sätt Betydande inkomstbelopp införs i utgiftsbudgeten Betydande minskningar av förskott har återigen genomförts Budgetförvaltningen karakteriseras av alltför många anslagsöverföringar Datasystemet Agrex kommer att ändras Slutsats Särskild bedömning inom ramen för revisionsförklaringen Granskning av ett representativt urval av transaktioner Väsentliga fel Fel hos den slutliga mottagaren Systematiska förvaltningsfel Övriga förvaltningsfel Formella fel Slutsats Avslutande av räkenskaperna Inledning Överensstämmelsebeslut Korrigeringar Brister i förfarandet Enskilda korrigeringar Underlåtenhet att vidta åtgärder med anledning av revisionsrättens iakttagelser Finansiellt beslut för 2000 Sent inlämnande av dokument och betalningsuppgifter Räkenskaper för vilka reservation har uttryckts samt gjorda korrigeringar Ackrediteringsfrågor Slutsats Uppföljning av tidigare iakttagelser Fysiska kontroller av jordbruksprodukter som berättigar till exportbidrag 57 Punkt 2.1–2.4 2.5–2.28 2.5–2.6 2.7 2.8 2.9–2.11 2.12–2.16 2.17–2.19 2.20–2.26 2.27 2.28 2.29–2.52 2.29–2.49 2.31 2.32–2.35 2.36–2.41 2.42–2.44 2.45–2.49 2.50–2.52 2.53–2.97 2.53–2.54 2.55–2.84 2.55–2.57 2.58–2.59 2.60–2.76 2.77–2.84 2.85–2.96 2.85–2.87 2.88–2.90 2.91–2.96 2.97 2.98–2.185 2.98–2.106