English to Italian Bus/Financial Accounting Revisione contabile

XXX (DG REGIO) said that if the MA (Managing Authority) decides to keep real costs with the beneficiaries, the auditors will use this information to compare the SCO
(Simplified Cost Options) with the real costs, with the risk to go back to real costs. All responsible actors should try to avoid this. The delegated act will also foresee payments against conditions. For the CO2 emissions, for example, the Commission will propose that the AA (Audit Authrity) only verifies the conditions, certainly not the technical aspects of the emissions. Another proposal will also be to exclude these operations from the sample.

YYY (IGRUE) said that it is all very interesting and whilst we should take this opportunity at the same time we need legal certainty. Delegated acts are fine, but we don't want that the European Court of Auditors to come and say that the interpretation made by the Commission services is not correct and that we should respect the Regulation. Furthermore, the MAs should also be involved in this process. YYY concluded on this point by saying that two steps are needed: 1) formalisation via legislative acts and 2) ** promotion towards the Managing Authority to clarify ** all their doubts.