The Weight of the Evidence · Chapter 7

Part Two · the Union's Money

Who Spends, Who Answers

Direct, shared and indirect management. The three routes a euro can travel, who becomes responsible on each of them, and the package of paperwork that arrives in Brussels every February.

Classic traps from this chapter

  1. Executive agencies are direct management. Article 62(1)(a) puts them there. They are not entrusted entities under point (c).
  2. Shared management does not transfer responsibility away from the Commission. Article 63(1) speaks of respective control and audit obligations, and Article 62(3) anchors the Commission’s responsibility in Article 317 TFEU.
  3. The deadline is 15 February, not 31 March. It may exceptionally be extended to 1 March, and only on communication by the Member State.
  4. The February package has four elements, not two. Accounts, annual summary, management declaration, independent audit opinion.

Chapter 7 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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