of

Which amount should I enter in the table?

1. the amount entered in the last payment application?
2. the amount paid to beneficiaries? (because of overpayment A > B)

The same amounts as you would declare in the payment applications. If a final payment application for that accounting year was submitted the system will automatically take its amounts. When no final payment was submitted the most recent amounts for that accounting year as if it was a final payment application declaration has to be entered.

Yes, the Accounts should be submitted (with zero expenditure), a disclaimer of opinion can be issued (in section Audit opinion > Opinion).

The updated guidance note "Guidance for Member States on the Annual Control Report and Audit Opinion to be reported by audit authorities and on the treatment of errors detected by audit authorities in view of establishing and reporting reliable total residual error rates (EGESIF_15-0002-04)" is published on Inforegio(*) under Management and Control and clarifies that:

(refer to page 37)