AUDIT

DG ECHO audits according to the applicable rules. If the rules change, the audit approach is adapted. When the MGA will be audited, each co-beneficiary is separately liable for recoveries. It is also not the obligation of the coordinator to keep original/copies of the documents of the other co-beneficiaries after the action is completed. Hence, when an audit of a multi-beneficiary grant  will be launched, each beneficiary will be audited separately.

The extension of the findings will apply to all grants that might have been affected by systemic error or weakness within the time-limit for audits set out in the Data Sheet (see Point 6) – 5 or 3 years depending on the amount of the grant (3 years for grants of not more than EUR 60 000)

The extension of findings will not be communicated during the contradictory procedure (meaning before an audit is finalised). The ECHO external auditors will, during their audit, not have knowledge about other grants with the beneficiary and their nature. After the audit where systemic findings were found, it is for the Commission to decide whether other grants with the beneficiary contain the same errors and therefore an extension is needed.

Yes, this is what article 20 of the MGA entails.

After the finalisation of the Action it is for each beneficiary/co-beneficiary to keep his own documents.