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The audit methodology has the objective to assist the European Commission auditors and audit authorities (AAs) for their audits pursuant to Article 127 of Common Provisions Regulation (CPR). The methodology sets out the overall audit approach of the Commission services for carrying out audits of financial instruments in accordance with the applicable rules. The three annexes of the audit methodology include an audit checklist for auditing financial instruments in the period 2014-2020, a sampling methodology for financial instruments and special provisions for documentation of investments in working capital.

This is the third year for the 2014-2020 programming period that the European Commission has produced the summaries of data on the progress made in financing and implementing financial instruments supported by European Structural and Investment Funds. The summaries are based on data reported by the managing authorities in accordance with Article 46 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council.