Reconciliation - Appendix 4

The Reconciliation tab of the Accounts shows a summary of all corrections included directly in the accounts via the Corrections tab. The table provides the amounts that have to be inserted in Appendix 4 of the accounts in SFC.

The corrected amounts of corrections included in the Accounts via the Corrections tab are added to the respective line and row of the Appendix 4 table, depending on the Scenario selected and if the correction is marked as a clerical or technical mistake:

• G1 covers corrections deducted from the Accounts falling under Scenario 4

• G2 covers corrections deducted from the Accounts falling under Scenario 3

• G3 covers clerical and technical mistakes deducted from the Accounts

In G4, the user is expected to justify the difference between the Payment application to EC for the accounting year and the Accounts.

Amounts are broken down by Correction resulting from audits carried out by AA, as well as any other national audit by EC, ECA or OLAF investigation.