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On the 30th of May 2002 the Netherlands Court of Audit published a combined audit report of the supreme audit institutions of Finland, Portugal, the Netherlands and the United Kingdom. This Combined report on the notification of State aid is based on a coordinated audit, that in 2001 has been carried out by the SAIs of Finland, the Netherlands, Portugal and the United Kingdom.
Combined report on the notification of State aid
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The Dutch report on State aid has been published on the 21st of November 2001 under the title Notification of aid measures to the European Union.
In the four Member States of the European Union aid notifications are managed and audited in different ways and at different administrative levels. Nevertheless, on the basis of the conducted coordinated audit, common points of attention for ministries and SAIs were identified in all Member States when acting in the field of State aid in the future. The benefits of the points of attention are that audit procedures can be improved and identified problems can be resolved. The points of attention can also be useful for (candidate) Member States establishing or improving a framework of the management systems for the notification of State aid, because expected controls herein are emphasized.
The Audit Group identified common points of attention for ministries and SAIs in all Member States of the European Union when acting in the field of State aid in the future. These points are expressed as five overarching risks, namely, the insufficient recognition of State Aid, the lack of coordination, notification shortfall, adverse European Commission response and ineffective action.
In the report 'Good Practice Points' are summed up. They can serve as an overall guideline for Supreme Audit Institutions and ministries acting in this field.
19-05-2009 |
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