AGRICULTURE AND RURAL DEVELOPMENT IN VISION EUROPEAN COURT OF AUDITORS

This paper presents the field of agricultural and rural development policies, assessing the scope and audit approach for the funds allocated for this purpose. After presenting the effectiveness of the systems regarding the regularity of operations, the procedures regarding the correctness of payments and the databases quality are exposed. References are made also, to control cross-compliance. Based on its audit activities, the Court of Auditors concluded that payments for the year ended 31 December 2009 for group policies Agriculture and natural resources are affected by a significant level of error, and supervisory and control systems for agriculture and natural resources are generally only partially effective in ensuring the regularity of payments. Regarding IACS, the Court concluded that significant improvements are needed, especially for three of the eight agencies interviewed. Court recommended remedy of the identified deficiencies in the systems.