The European Court of Auditors (ECA) audit was mainly carried out on the basis of a review of 40 programmes in which significant management and control deficiencies had been identified. It aimed at assessing whether the Commission dealt in a satisfactory way with deficiencies identified in the Member States' management and control systems.
The ECA concludes in its special report (No. 3/2012) that the Commission takes appropriate corrective actions when deficiencies in Member States' systems are identified, but the process to implementation is lengthy. The Commission had some success in ensuring that financial corrections were correctly applied, but was less successful in obtaining assurance that its actions led to improvements in Member States’ management and control systems