Title page
Contents
Annex 4. Programme Performance Statements 5
Annex 5. Multiannual control cycle and control results 9
5.1. Preventive and corrective measures to protect the EU budget and related concepts 11
5.2. Risk at payment/closure reported in the 2023 annual activity reports 15
5.3. Reservations reported in the 2023 annual activity reports 17
5.4. Preventive and corrective measures implemented in 2023 25
Annex 6. Assurance provided by the Internal Audit Service 30
Annex 7. Summary of the work and conclusions of the Audit Progress Committee 36
Annex 8. Compliance with payment time limits 39
Annex 9. Summary of waivers of recoveries of established amounts receivable 43
Annex 10. Report on negotiated procedures 47
10.1. Legal basis 48
10.2. Methodology 48
10.3. Overall results of negotiated procedures recorded 48
10.4. Analysis of the justifications and corrective measures 50
Annex 11. EU trust funds 52
11.1. The Bêkou Trust Fund 54
11.2. The EU Regional Trust Fund in Response to the Syrian Crisis 54
11.3. The Africa Trust Fund 55
11.4. The Colombia Trust Fund 55
Table A. Risk at payment/closure by policy area for the whole Commission in 2023 (in million EUR) 16
Table B. Risk at payment for cohesion policy funds in 2023 17
Table C. Financial impact of quantified reservations 2023 by heading (million EUR) 20
Table D. 2023 list of reservations (million EUR) 21
Table E. 2022 reservations lifted during 2023 because the underlying issues had been resolved (million EUR) 23
Table F. Application of the de minimis rule - reservations not issued during 2023 (million EUR) 24
Table G. Overview of the preventive and corrective measures resulting from the controls of the Commission and of the Member States, amounts implemented in... 26
Table H. 2023 net financial corrections implemented by the Commission (corrective measures in shared management) (in million EUR) 29