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This updated annotated template for reporting on financial instruments according to Article 46 Common Provisions Regulation (CPR) includes instructions on how to fill-in the required and optional fields in the report on financial instruments (Section 8 in the annual implementation report to be submitted through the System for Fund Management in the European Union (SFC)).

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.