19. Notes that the main types of quantifiable errors detected on project payments were the following: (a) accuracy: calculation errors; (b) occurrence: absence of invoices or other supporting documents for services rendered or goods supplied; (c) eligibility: expenditure incurred outside the implementation period or related to items not foreseen in the contract, undue payment of VAT or non-application of mandatory penalties; notes that the non-quantifiable errors mainly concerned noncompliance with applicable rules on bank guarantees and incorrect calculations of the reimbursement of advances from contractors; notes, however, the rem ...[+++]ark of the Commission which pointed out that all the errors in calculating the reimbursement of advances were rectified before the end of the contract; despite this, calls on the Commission to enhance ex-ante controls to prevent this type of error and possible losses due to non-compliance with the bank guarantee rules;

19. Notes that the main types of quantifiable errors detected on project payments were the following: (a) accuracy : calculation errors; (b) occurrence : absence of invoices or other supporting documents for services rendered or goods supplied; (c) eligibility : expenditure incurred outside the implementation period or related to items not foreseen in the contract, undue payment of VAT or non-application of mandatory penalties; notes that the non-quantifiable errors mainly concerned noncompliance with applicable rules on bank guarantees and incorrect calculations of the reimbursement of advances from contractors; notes, however, the ...[+++]remark of the Commission which pointed out that all the errors in calculating the reimbursement of advances were rectified before the end of the contract; despite this, calls on the Commission to enhance ex-ante controls to prevent this type of error and possible losses as a result of non-compliance with the bank guarantee rules;

14. On the basis of the results of the audits of operations for the purpose of the audit opinion and control report referred to in Article 127(5)(a) of Regulation (EU) No 1303/2013, the audit authority shall calculate a total error rate, which shall be the sum of the projected random errors and, if applicable, systemic errors and uncorrected anomalous errors, divided by the population.

10. Urges the Court to agree with the Commission on a common methodology for calculating error rates by directorate-general or by category of expenditure; suggests that the Court use data from Member States resulting from obligatory controls in the field of agriculture and the Structural Funds in order to increase the sample; notes that the Court has failed to publish a global error rate and error rates by directorate-general or by category of expenditure as the Parliament requested in its decision of 25 April 2 ...[+++]002 concerning discharge for the financial year 2000 ;

10. Urges the Court to agree with the European Commission on a common methodology for calculating error rates by Directorate-General or by category of expenditure; suggests that the Court use data from Member States resulting from obligatory controls in the field of agriculture and the structural funds in order to increase the sample; notes that the Court failed to publish a global error rate and error rates by Directorate-General or by category of expenditure as requested in last year's discharge;

25. Urges the Court to agree with the Commission on a common methodology for calculating error rates by Directorate-General or by category of expenditure; suggests the Court uses data from Member States resulting from obligatory controls in the field of agriculture and the structural funds in order to increase the sample; expects the Court to publish a global error rate and error rates by Directorate-General or by category of expenditure in the context of the 2001 discharge;