ga - Purpose of Audit
What we set out to do is confirm that the following are in place
- Adequate control procedures are in place
- Activity is eligible for ESF aid
- Expenditure has been properly incurred and paid ·
- Expenditure records are in accordance with the returns submitted to the relevant funding body and the DES
- The activity is not in receipt of other EU funding
- The amounts declared to the Commission in payment claims are accurate
- An adequate audit trail exists to support the claim
- The claim is in compliance with relevant EU Regulations and DES, ESF Certifying Authority circulars.
Preparation for Audit
Please ensure that the relevant personnel and adequate office are available for the duration of the audit.
The following information in relation to the project, where relevant, should be available for inspection.
- Proposals, application forms, budgets contracts and any other documents/workings relating to the project
- Details of the activity carried out by the project
- Details of trainers/ support staff involved in the project
- Bank Statements
- Payroll records
- Evidence of time spent of project-e g timesheets
- Invoices and other supporting documentation that have been claimed as being eligible.
- Annual audited accounts for the organisation/projects
- Supporting documents for match funding
- Copies of claims submitted to the relevant funding body
- Documents/workings used to prepare the claims
Conclusion of Audit
Our Audit team will meet with Project Management and discuss any issues arising. A Management letter will be sent to the organisation to formalise the finding and provide additional information on best practice. Project Management will be requested to provide a written response to the findings identified in the Management letter. The response may be incorporated into the Financial Control Unit’s Final Report.