European Commission 28 February 2017, COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT Root causes of errors and actions taken (Article 32(5) of the Financial Regulation)

EUROPEAN COMMISSION Brussels, 28.2.2017 COM(2017) 124 final COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT Root causes of errors and actions taken (Article 32(5) of the Financial Regulation) TABLE OF CONTENTS I.Introduction and Executive Summary II.General Overview 1.The context 1.1.The EU budget and how it is implemented 1.2.