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Who can (and who cannot) enter the Managing and Control Systems dossier in SFC2007?

The Management and Control System description is created, edited and validated by a specific role under the Audit Authority - the MSCO.

This role has been created in order to respond to article 62.3 of 1083/2006 and article 61.3 of 1198/2006 thereby allowing the Audit Authority to delegate this task to an independent body.

The article says: Where the audits and controls referred to in paragraph 1(a) and (b) are carried out by a body other than the Audit Authority, the Audit Authority shall ensure that such bodies have the necessary functional independence.

Annual Audit Plan (SOLID Funds)

Article 25 of Commission Decision 2008/457/EC

Article 25 of Commission Decision 2008/22/EC

Article 25 of Commission Decision 2008/456/EC

Article 25 of Commission Decision 2008/458/EC

Art.32 of the Decision No 2007/435/EC of the Council

Art.34 of the Decision No 573/2007/EC

Art.36 of the Decision No 574/2007/EC

Art.34 of the Decision No 575/2007/EC

Audit Strategy (SOLID Funds)

Article 25 of Commission Decision 2008/457/EC

Article 25 of Commission Decision 2008/22/EC

Article 25 of Commission Decision 2008/456/EC

Article 25 of Commission Decision 2008/458/EC

Art.32 of the Decision No 2007/435/EC of the Council

Art.34 of the Decision No 573/2007/EC

Art.36 of the Decision No 574/2007/EC

Art.34 of the Decision No 575/2007/EC

Annual Control Report and Opinion

ERDF/CF, ESF : Council Regulation (EC) No 1083/2006: Article. 62.1.d - Commission Regulation (EC) No 1828/2006. Article 18.2, 40.2.j, annexes VI, VII and VIII

EFF : Council Regulation (EC) No 1198/2006: Article. 61.1.e - Commission Regulation (EC) No 498/2007: Article 44.2, 65.2.g and annexes VI and VII

ERDF/CF, ESF, EFF : draft Guidance on Treatment of errors (13/07/2011) - Annex to the Guidance on ACR and Opinions of 18/02/2009, ref. COCOF 09/0004/01-EN