47. Takes note of the supervisory committee’s remarks as regards OLAF’s de minimis policy; recalls that the de minimis policy is not the only criterion for case selection and that its objective is to ensure that OLAF concentrates its efforts and resources on more serious and complex cases, and that human resources are allocated in order to maximise the recovery of the amounts unduly spent from the EU budget; calls on the Director-General to take the supervisory committee’s views into consideration when reviewing OLAF’s de minimis policy; expects to be duly informed of the Director-General’s decision in this respect;

46. Takes note of Opinion 1/2014 of the supervisory committee on OLAF’s IPPs and endorses its recommendations, especially with regard to establishing guidelines on the application of financial indicators as a proportionality criterion which would provide the unit responsible for case selection with clearer guidance in this respect; expects, furthermore, that the future evolution of the IPPs will involve regular dialogue between the Director-General of OLAF and the directors-general whose policy areas are covered by the IPPs and the financial indicators therein;

43. Is satisfied that the reform of the rules governing the functioning of OLAF has finally been adopted, and welcomes the Commission Communication on ‘Improving OLAF’s governance and reinforcing procedural safeguards in investigations: a step-by-step approach to accompany the establishment of the European Public Prosecutor’s Office’; notes the initial effects of the reorganisation and restructuring of OLAF’s investigative procedures which are supposed to lead to a clarification of the procedural rights of those who are subject to investigation, better cooperation and dialogue with OLAF’s partners, more efficient investigation procedures and a shortening of the average length of time for processing investigations, in particular at the stag ...[+++]e of case selection; notes, nevertheless, that on 1 February 2012 a total of 421 cases were opened all at once and later closed during 2012, with most of them not carrying any recommendations; notices, furthermore, that many cases older than 24 months were closed in 2012, with the risk that recommendations may not have been made at the time of closing; notes, furthermore, that this one-time effect is responsible for a shorter average duration of investigations;

Case selection in Quebec has already been done.

The identification and selection of files for audit by the Canada Revenue Agency are based on impartial and objective criteria using risk-assessment techniques.

Our report also recommends that the department collaborate with others to get more external sources of information to detect tax cheats and to improve its techniques for audit targeting and file selection.