25. Welcomes the first measurement study on the residual error rate on closed transactions carried out by EuropeAid to estimate the financial impact of residual errors once all ex ante and ex post controls have been implemented; calls on the Commission to reinforce efforts to better analyse and document the main types of errors and to reduce the residual error rate (RER) in coming years;

7. Welcomes the introduction by EuropeAid/DG DEVCO, in 2012, of a coherent methodology for the calculation of the estimated residual error rate (RER), and is satisfied that the Court found the methodology to be appropriate; is concerned however about the estimated RER level of 3.6%; calls on the Commission to reinforce efforts to better analyse and document the main types of errors and to reduce the RER in coming years;

2. Stresses that there is an important difference in the type of errors and a distinction should be drawn between major errors, such as overpayment/underpayment or fraud, and minor and clerical errors, since only 0.42% of errors were reported by Member States to be a consequence of fraud for ERDF, Cohesion Fund and ESF programmes in the 2007-2013 programming period;

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.

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.

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;