23. Advocates the reinforcement and stronger implementation of the single audit through the coordination of the control activities carried out by the various institutions, and calls for the administrative burden arising from audits to be lightened so that farmers are not subjected to different visits on separate occasions by the bodies responsible or to excessive or multiple controls by the Commission and the Court of Auditors in the same year, under any and all regulations, which would thus reduce the burden on farmers by decreasing the number of inspections; calls for the bundling of the audit tasks and controls carried out by certify ...[+++]ing bodies and other Member State bodies; notes that the advice given by both national authorities and the Commission in guidelines to farmers for implementing the CAP is often contradicted by the assessment criteria used by the Court of Auditors, resulting in fines that are both disproportionate and unexpected;

9. Advocates the reinforcement and stronger implementation of the single audit through the coordination of the control activities carried out by the various institutions, and calls for the administrative burden arising from audits to be lightened so that farmers are not subjected to different visits on separate occasions by the bodies responsible or to more than two, or excessive or multiple, controls by the Commission and the Court of Auditors in the same year, under any and all regulations, which would thus reduce the burden on farmers by decreasing the number of inspections; calls for the bundling of the audit tasks and controls carr ...[+++]ied out by certifying bodies and other Member State bodies; notes that the advice given by both national authorities and the Commission in guidelines to farmers for implementing the CAP is often contradicted by the assessment criteria used by the Court of Auditors, resulting in fines that are both disproportionate and unexpected;

23. Advocates the reinforcement and stronger implementation of the single audit through the coordination of the control activities carried out by the various institutions, and calls for the administrative burden arising from audits to be lightened so that farmers are not subjected to different visits on separate occasions by the bodies responsible or to excessive or multiple controls by the Commission and the Court of Auditors in the same year, under any and all regulations, which would thus reduce the burden on farmers by decreasing the number of inspections; calls for the bundling of the audit tasks and controls carried out by certify ...[+++]ing bodies and other Member State bodies; notes that the advice given by both national authorities and the Commission in guidelines to farmers for implementing the CAP is often contradicted by the assessment criteria used by the Court of Auditors, resulting in fines that are both disproportionate and unexpected;

In case the regulatory body decides that the economic equilibrium of a public contract would be compromised by the intended passenger service referred to in Article 38(4), it shall indicate possible changes to such service which would ensure that the conditions to grant the right of access provided for in Article 10(2) are met.

In case the regulatory body decides that the economic equilibrium of a public contract would be compromised by the intended passenger service referred to in Article 38(4), it shall indicate possible changes to such service which would ensure that the conditions to grant the right of access provided for in Article 10(2) are met.

The objective of this service or equivalent procedure is to ensure that the agency's system of internal control operates effectively; the internal audit service shall be independent of the agency's other departments and shall report directly to the agency's top management.