Traduction de «out-of-plane pointing error » (Anglais → Français) :

Member States with less than 1 million inhabitants shall be exempted from the requirements regarding the relative standard error and the variables shall be collected for the total sample unless the sample meets the criterion set out in point (a).

19. Notes that the main types of quantifiable errors detected on project payments were the following: (a) accuracy: calculation errors; (b) occurrence: absence of invoices or other supporting documents for services rendered or goods supplied; (c) eligibility: expenditure incurred outside the implementation period or related to items not foreseen in the contract, undue payment of VAT or non-application of mandatory penalties; notes that the non-quantifiable errors mainly concerned noncompliance with applicable rules on bank guarantees and incorrect calculations of the reimbursement of advances from contractors; notes, however, the remark of the Commiss ...[+++]ion which pointed out that all the errors in calculating the reimbursement of advances were rectified before the end of the contract; despite this, calls on the Commission to enhance ex-ante controls to prevent this type of error and possible losses due to non-compliance with the bank guarantee rules;

19. Notes that the main types of quantifiable errors detected on project payments were the following: (a) accuracy : calculation errors; (b) occurrence : absence of invoices or other supporting documents for services rendered or goods supplied; (c) eligibility : expenditure incurred outside the implementation period or related to items not foreseen in the contract, undue payment of VAT or non-application of mandatory penalties; notes that the non-quantifiable errors mainly concerned noncompliance with applicable rules on bank guarantees and incorrect calculations of the reimbursement of advances from contractors; notes, however, the ...[+++]remark of the Commission which pointed out that all the errors in calculating the reimbursement of advances were rectified before the end of the contract; despite this, calls on the Commission to enhance ex-ante controls to prevent this type of error and possible losses as a result of non-compliance with the bank guarantee rules;

The Court has previously pointed out (Opinion No 1/2010) that an analysis of the costs and benefits of expenditure programmes and of the likely risks of error could inform examination of the regulatory regime and management structure of the programmes concerned.

We have to concede, as the European Parliament did most recently in its resolution on the discharge for 2002 [14], that for several years the Court of Auditors has been pointing out in its statements of assurance on the reliability of the accounts that the underlying operations are frequently subject to errors, particularly in areas where shared management applies.

However, the Commission is committed to improving the situation in respect of payments and is confident of the positive effects of the Reform process to improving its financial management.As regard Structural Funds, the Commission points out that with the Council Regulation No 1260/1999 and implementing Commission Regulations No 438/2001 and 448/2001, a framework has been established which should ensure better financial management in Member States, resulting in a more acceptable level of errors in transactions underlying payments.