Table of contents 02 Page 05 Executive summary 07 Introduction 08 EU financial management and control in shared management 2007-2013 08 The multiannual financial framework for 2007-2013 was the largest ever agreed for EU spending 09 Cohesion and agriculture were the main areas of spending 10 At the end of 2013 payments had not yet been made on more than one third of commitments for 2007-2013 13 The pressure to spend funds 16 The Court’s audit results in agriculture and cohesion 2009-2013 16 The estimated error rates in agriculture and cohesion 2009-2013 17 Agriculture: ineligible fields and ineligible farmers dominate the errors table for agriculture 19 Cohesion: breaches of procurement rules were the biggest single cause of error 20 The Commission provides two sources of information on the geographical distribution of issues it has identified 22 The Court’s audit work reflects the volume of EU shared management spending in Member States 23 Better information is available for the eleven Member States representing more than 80 % of shared management spending 24 The fact that the Court finds errors so frequently is one illustration of the complexity of eligibility rules and management systems for EU spending programmes Table of contents 03 26 Assessment of the Commission’s supervisory role 26 The complex control framework for EU shared management spending 27 The role of ‘financial corrections’ 28 The Court’s reported level of error in 2013 would have been 1,6 % higher if it had taken no account of corrective measures 29 The Commission’s assessment is initially based on Member State data 32 The Commission’s supervision of agriculture spending 32 Commission work has improved in the last three years 33 The Member States carry out the key checks and inspections 34 The Commission’s supervision of cohesion spending 35 The Commission has progressively improved its approach 36 There is a risk that the Commission underestimates residual error rate in cohesion spending 37 Summary of key risks and weaknesses identified 37 Risks in agriculture relate to fields, to animals and to farmers 37 Rural development is particularly error prone 38 Risks in cohesion are still dominated by weaknesses in procurement 39 Looking forward: EU agriculture and cohesion spending 2014-2020 39 A significant redesign of agricultural subsidies 40 Cohesion: a simplification of policy delivery but fewer changes to eligibility rules 40 Do the changes in the respective roles, responsibilities and reporting obligations of the Commission and national authorities give stakeholders better information on levels of irregularity? 
Innehållsförteckning 03 26 Bedömning av kommissionens övervakningsroll 26 Den komplexa kontrollramen för EU:s utgifter med delad förvaltning 27 ”Finansiella korrigeringar” och deras roll 28 Den felnivå som revisionsrätten rapporterade för 2013 hade varit 1,6 % högre om korrigerande åtgärder inte hade beaktats 29 Kommissionens bedömning bygger inledningsvis på medlemsstaternas uppgifter 32 Kommissionens övervakning av jordbruksutgifter 32 Kommissionens arbete har förbättrats under de tre senaste åren 33 Medlemsstaterna utför de centrala kontrollerna och inspektionerna 34 Kommissionens övervakning av sammanhållningsutgifter 35 Kommissionen har successivt förbättrat sin metod 36 Det finns en risk att kommissionen underskattar procentsatsen för kvarstående fel i sammanhållningsutgifterna 37 Sammanfattning av de centrala risker och brister som har identifierats 37 Riskerna inom jordbruk gäller mark, djur och jordbrukare 37 Landsbygdsutveckling innehåller ofta fel 38 Riskerna inom sammanhållning domineras fortfarande av brister som gäller upphandling 39 En titt framåt: EU:s utgifter för jordbruk och sammanhållning 2014–2020 39 Jordbruksbidragens utformning ändras i grunden 40 Sammanhållning: det ska bli enklare att genomföra politiken men färre ändringar av stödreglerna 40 Innebär ändringarna av kommissionens och de nationella myndigheternas roller, ansvar och rapporteringsskyldigheter att intressenterna får bättre information om oriktigheternas omfattning?