Moreover, following the principle of sound financial management, the implementation of the programme should be further simplified in a way that also allows for the inclusion of small-scale projects and groups that are hard to reach, inter alia by recourse to lump sums, flat-rate financing and the application of unit-cost rates, so that better account is taken of the real costs of the projects, particularly specific project costs arising from their geographical location.

125. Takes note of the current practice in the management of Sapard funds, namely that funds are only exceptionally recovered in full if the fraudulent behaviour for a part of the project has artificially created the conditions without which the beneficiary would not have obtained support for the project at all; expresses concern about the current practice, recommended by the Commission to the Sapard agency, that a project of which a part has been affected by fraudulent behaviour can be deemed eligible for funding if the project is not deemed to be of an artificial nature, i.e. the percentage of the costs of all the affected ...[+++] elements does not exceed 50 % of the total costs of the entire project; is especially concerned about the lack of deterrence from fraudulent behaviour this practice exhibits;

121. Takes note of the current practice in the management of Sapard funds, namely that funds are only exceptionally recovered in full if the fraudulent behaviour for a part of the project has artificially created the conditions without which the beneficiary would not have obtained support for the project at all; expresses concern about the current practice, recommended by the Commission to the Sapard agency, that a project of which a part has been affected by fraudulent behaviour can be deemed eligible for funding if the project is not deemed to be of an artificial nature, i.e. the percentage of the costs of all the affected ...[+++] elements does not exceed 50 % of the total costs of the entire project; is especially concerned about the lack of deterrence from fraudulent behaviour this practice exhibits;

6. Where a business plan or a forest management plan or equivalent or a development strategy is implemented, Member States may grant the aid either as a global amount covering the costs of co-operation and the costs of the projects implemented or cover only the costs of the co-operation and use funds from other measures or other Union Funds for project implementation.

40. Is greatly concerned at the large proportion of international aid going astray during the distribution process and notes that there are four causes for this: waste, excessive intermediary and security costs, overbilling and corruption; urges the EU accordingly to monitor the cost and effectiveness of all EU aid to Afghanistan, with a view to ensuring that it is used more efficiently;

(b) costs linked to audits and on-the-spot controls and checks of the projects.