10 Certification activities to ensure compliance (ii) the expenditure declared complies with applicable Community and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the programme and complying with Community and national rules Assessment of Procedures manuals Assessment of Audit reports (internal audit and 5%) Assessment of Irregularity reports Assessment of MA verification reports (summary of controls and audits performed), including information of on-the-spot checks Fact finding visits (a step-by-step overview of procedures applied compared to the procedures manual and the audit trail at managing authorities and intermediate bodies on-the-spot)
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