CHECKS BY ECHO
ECHO may carry out checks of the eligibility of expenditure
- outside of the context of an audit and
- beyond the documents submitted with the Final Report.
For instance in the context of the final payment, the liquidation can go further than just the review of the ledger. ECHO may ask for additional information such as copies of invoice, procurement files, etc. These checks can be done at headquarters or in the field.
CHECKS BY OLAF AND COURT OF AUDITORS
- The European Anti-Fraud Office (OLAF) is charged by the European Union with protecting the financial interests of the European Union. Its tasks are to fight fraud affecting the EU budget, as well as corruption and any other irregular activity. OLAF may intervene if there is a suspicion of fraud or irregularity in an ECHO-funded Action that may impact the EU financial interests.
OLAF may check all documents concerning award of the grant financed by the Union, accounting records or supporting documents and administrative documents relating thereto and other documents that OLAF considers necessary for auditing. Following the OLAF report's findings, a recovery order may be issued or any other appropriate action may be taken.
- The checks and inspections by the European Court of Auditors are related to the examination of whether the European Union funds have been incurred in a lawful and proper manner and in accordance with the principle of sound financial management.
It is not an audit as such of the partner but of the Commission. The European Court of Auditors may check all documents concerning award of the grant financed by the Union, accounting records or supporting documents and administrative documents relating thereto and other documents that the Court considers necessary for auditing.
Both organisations have the same rights as the Commission, i.e. right of access for checks and investigation. They can carry out their checks both at headquarter and field.