Proposal for a regulation
Part 1 – article 56 – paragraph 6 a (new)
6a. National declarations of assurance Member States shall provide a national declaration on the expenditure made under the system of shared management. If such a declaration is provided, it shall be signed at ministerial level, and be based on the information to be provided under paragraph 5(c), and shall at least cover the effective functioning of the internal control systems in place and the legality and regularity of the underlying transactions. It shall be subject to the opinion of an independent audit body and be provided to the Commission by 15 March of the year following the budgetary year concerned. A board of audit institutions composed of 6 representatives of supreme audit institutions of the Member States based on a two year rota and the European Court of Auditors shall be consulted on the guidelines for the establishment such national declarations.Where a Member State has provided a national declaration in accordance with the above provisions, this shall be taken into account in the establishment of the Commission’s audit and control strategies and the establishment of risk at Member States’ level in accordance with Article 29 it shall be forwarded to the budgetary authority in mutatis mutandis application of Article 63(9).