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On the basis of the applicable EU law, it provides technical guidance to colleagues and other bodies involved in the monitoring, control or implementation of the European Structural and Investment Funds (except for the European Agricultural Fund for Rural Development (EAFRD)) on how to interpret and apply the EU rules in this area. The aim of this document is to provide Commission's services explanations and interpretations of the said rules in order to facilitate the programmes' implementation and to encourage good practice(s). This guidance note is without prejudice to the interpretation of the Court of Justice and the General Court or decisions of the Commission.  \nCONTENTS  \nLIST OF ACRONYMS AND ABBREVIATIONS ........................................................ 3  \nI. BACKGROUND ............................................................................................................ 4  \n1. Regulatory references ........................................................................................ 4  \n2. Purpose of the guidance .................................................................................... 4  \nII. GUIDANCE .................................................................................................................. 5  \n1. The management declaration............................................................................. 5  \n1.1 Elements covered in Part 1 of the management declaration ................................. 5  \n1.1.1 The information in the accounts is properly presented, complete and accurate in accordance with Article 137(1) of the CPR .................................... 5  \n1.1.2 The expenditure entered in the accounts was used for its intended purpose, as defined in the CPR, and in accordance with the principle of sound financial management........................................................................................ 6  \n1.1.3 The MCS put in place for the programme gives the necessary guarantees concerning the legality and regularity of the underlying transactions, in conformity with the applicable law ................................................................... 6  \n1.2 Elements covered in part 2 of the management declaration.................................. 8  \n1.2.1 Irregularities identified in final audit or control reports in relation to the accounting year and reported in the annual summary attached to the management declaration have been appropriately treated in the accounts ....... 8  \n1.2.2 Expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts, pending conclusion of the assessment ......................................................................................................... 8  \n1.2.3 Data relating to indicators, milestones and the progress of the programme required under Article 125(2)(a) CPR is reliable .............................................. 9  \n1.2.4 Effective and proportionate anti-fraud measures are in place and take account of the risks identified ........................................................................... 9  \n1.2.5 There is no undisclosed matter which could be damaging to the reputation of the cohesion policy...................................................................................... 10  \n2. The annual summary ....................................................................................... 10  \n2.1. Summary of final audit reports of the AA.......................................................... 11  \n2.1.1 Procedural aspects ............................................................................................ 11  \n2.1.2 Nature and extent of errors an","cbCairBOx6xcfBSg","https://ap.wps.com/l/cbCairBOx6xcfBSg","pdf",797673,25,"English","# Contents\n## Background\n## Guidance\n### The management declaration\n### The annual summary\n## Work to be performed by AA on the management declaration\n## Timing and planning\n## Annex 1 - Template for the annual summary\n## Annex 2 - Typology of findings from management verifications\n## Annex 3 - Indicative timeline","[{\"question\":\"What is the purpose of this guidance for Member States?\",\"answer\":\"It provides Commission services explanations and interpretations of applicable EU rules to support program implementation and encourage good practice.\"},{\"question\":\"What are the main components covered in the management declaration?\",\"answer\":\"Part 1 focuses on accurate and complete accounts and related assurances, while Part 2 covers treatment of irregularities, exclusion of assessed expenditure, indicator reliability, anti-fraud measures, and absence of damaging undisclosed matters.\"},{\"question\":\"What does the annual summary include?\",\"answer\":\"It includes summaries of final audit reports from the Audit Authority, summaries of management verifications, and corrective actions taken or planned.\"}]","Management Declaration and Annual Summary - Guidance for Member States on the Drawing of Management Declaration and Annual Summary | PDF",63]