Audit and verification

THE AUDIT PROCESS
Everything you wanted to ask to DG ECHO auditors and never dared!! Listen to auditors tips, advices and clarifications. Check the calendar and the application modalities.

In this section


The Commission or any other organisation mandated by the Commission, may audit the Humanitarian Organisation's use made of the Community contribution. Such audits may be initiated during the implementation of the Grant Agreement until four years after Final payment of the Grant Agreement. Audit findings may entail recovery decisions by the Commission. The Humanitarian Organisation assures full assistance to the Commission or any other organisation mandated by the Commission in the course of field and headquarter audits.

The purpose of the audit effort of DG ECHO is to assess whether grants, which are direct financial contributions, provided by DG ECHO to partners and beneficiaries on the basis of written agreements, have been expended in accordance with laid down rules. These written agreements empower Commission departments (as well as OLAF), the Court of Auditors and any mandated organisation to undertake the audits of humanitarian organisations. Article 23 of the General Conditions of the FPA provides for audits to be undertaken.

If the Commission carries out or authorises an audit relating to the implementation of the Action, it must provide the Humanitarian Organisation with a copy of the audit report before it is issued. The comments of the Humanitarian Organisation will be annexed to the final audit report if provided within a reasonable deadline.

In so far as these written agreements are not respected by the partner this might result in recoveries of the payment made. The result of the audit work also leads to recommendations to improve the financial management of DG ECHO partners and provides feedback on DG ECHO procedures and practices applicable to grant management. For the most part, these grants are covered by the framework partnership agreement (FPA) and for the UN bodies, the EC/UN financial and administrative framework agreement (FAFA) (See Partnership instruments)

Visit also DG ECHO website for further information.



References and useful links