EUROPEAN COMMISSION

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT

Directorate J. Audit of agricultural expenditure

Version: 30 December 2022

GENERIC LIST

Questions and Answers

&

List of key and ancillary controls

DISLAIMER: The document below is not exhaustive and may be subject to updating or completing as necessary. This document has therefore been
established for information purposes only and as a working tool

Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111

 Memb
Chapter er Question Answer
State
Definition of key and ancillary controls: In general, how we categorize The definitions under point 1.2 are quotes from
controls as either key or ancillary controls can have a major impact on the Article 12(6); DG AGRI does not consider that
calculation of financial corrections. It is therefore important that the criteria the general examples given under point 1.2 are
II. used to categorize the controls as one or the other is made apparent and relevant or bringing any added value in the
Control clearly explained in the document: context of more exhaustive scheme-specific list
DK
systems and of key/ancillary controls.
Instead of only referring to article 12 (6) (p. 1), please consider adding the
penalties
definitions of “key controls” and “ancillary controls” laid out in the financial
correction guideline (para 1.2 and para 6.1), so that we have a more clear
basis for discussing the issue.
Furthermore, it should be clear, what is considered to be “key controls”, when Clarification of this question will be sought
applying the various methods of costs, that be either actual costs of a model from DK authorities. Regulation 1303/2013
for simplified costs. Especially regarding simplified cost models it should be (CPR) is not applicable for the first pillar of the
clear from this document, what is considered to be “key controls”, “ancillary CAP
controls” and not controls, respectively. Simplified cost models are very
II. comprehensive, as they encompass a model, its application by a beneficiary,
Control and administrative control on compliance. In order to have a proportionate
DK approach the simplified cost models, we believe that the definition of controls
systems and
penalties should ensure that financial corrections for errors in setting up the model, its
application and the subsequent control hereof should only be counted once.
Thus, it should be ensured that errors when applying simplified cost are not
double-counted. This should also apply when a simplified cost model for one
measure is reused for another measure, (Regulation 1303/2013, art. 68, para
5.)
III.1 DK III.1 This is very general, only referring to “administrative controls…”. It The applicable regulation underlying the generic

2
 Memb
Chapter er Question Answer
State
should be specified, which exact articles in the various regulations are list is indicated at the beginning of the
encompassed by the term “administrative control”. document, under point 1 of the list: the Chapter
1 of Title V and Chapter 1 of Title VII of R.
Key controls 1306/2013. The Article in the R. 1306/2013
related to administrative controls is indicated
Adminstrati into brackets.
ve checks
The scheme-/measure-specific lists provide the
exact articles form the sectorial legislation are
indicated.
III.2.a. The selection of the control population is defined as a component of There are 2 issues in relation to the selection of
key control no. 2 while the document ‘Key and ancillary controls concerning the control population: The process by which
Rural Development Measures 2014-2020’defines the selection/risk analysis the individual transactions are selected for the
III.2a as an ancillary control (ancillary control 1 on page 4). We find this on-the-spot checks (population, use of risk and
Key controls contradictory, as the selection of the control population is not relevant “…to random-based elements) is a key control, being
DK determine the eligibility of the aid”. Such activity is an “administrative important components of those controls. The
OTSC
quality control procedure”, and therefore an ancillary control, according to the administrative procedures which determine the
definition. quality of the risk analysis are ancillary controls.
It has been applied as a consistent approach
across all KAC lists.
III. 2.c. We disagree that the control requirement that ”all on-the-spot checks Accepted, the component has been deleted from
III.2c (…) are carried out at the same time when appropriate” (article 59(4), the generic list. However, the principle that the
1306/2013) should be considered a key control. To us, the term “when OTSC shall not be announced in advance is to
Key controls
DK appropriate”, clearly indicates that this control is neither a key nor an be observed, where relevant.
OTSC ancillary control according to the definitions. Furthermore, such detailed
quality requirements to the modalities of the control are not crucial to “determine the
eligibility of the aid” and therefore not a key control.

3
 Memb
Chapter er Question Answer
State
The document on Generic key controls lists “Correct X-tables payment data The conformity audits may result in financial
submission …” among Ancillary controls. As the Commission already correction in cases of weaknesses found in
prepares quality assessment of X- tables we see the inclusion of this check as relation to the X-table data submitted by the
IV. a duplication of the COM’s and MS’ work. In case of differential results of MS. In cases when the general quality
Ancillary SI the two assessments, which assessment would prevail? assessment checks performed outside of the
controls conformity audits on the X-table data reveal
weaknesses, financial corrections may also be
applied. However, in such cases the offsetting
rules for overlapping correction will be applied.