In order to supplement and amend certain non-essential elements of this Regulation, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the content of the annual and final implementation reports, including the list of common indicators, the criteria for determining the cases of irregularity to be reported, the data to be provided and the recovery of sums unduly paid, the rules specifying the information in relation to the data to be recorded and stored in computerised form within the monitoring systems established by managing authorities, the minimum requirements for audit trails, the scope and content of national audits and methodology for sampling, the detailed rules on the use of data collected during audits, and the criteria for determining serious deficiencies in the effective functioning of management and control systems, for establishing the level of financial correction to be applied and for applying flat-rates or extrapolated financial corrections.
Chun eilimintí neamhriachtanacha áirithe den Rialachán seo a fhorlíonadh agus a leasú, ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha a ghlacadh i gcomhréir le hAirteagal 290 CFAE a bhaineann le hinneachar na dtuarascálacha cur chun feidhme bliantúla agus deiridh, lena n-áirítear liosta na dtáscairí coiteanna, leis na critéir chun neamhrialtachtaí atá le tuairisiciú a chinneadh, na sonraí atá le soláthar agus suimeanna a íocadh go míchuí a ghnóthú, leis na rialacha lena sonraítear an fhaisnéis maidir leis na sonraí a bheidh le taifeadadh agus le stóráil i bhfoirm ríomhairithe laistigh den chóras faireacháin a bhunaigh na húdaráis bhainistíochta, leis na ceanglais íosta maidir le rian iniúchóireachta, raon feidhme agus inneachar iniúchtaí náisiúnta agus na modheolaíochta samplála, leis na critéir maidir le heasnaimh thromchúiseacha i bhfeidhmiú éifeachtach córas rialaithe agus bainistithe, le bunú leibhéal an cheartaithe airgeadais a bheidh le cur i bhfeidhm agus le cothromrátaí nó ceartuithe airgeadais eachtarshuite a chur i bhfeidhm.