AuditThe follwoing section provides information about the Audit visits undertaken by the Verification and Compliance Team at the Scottish Exsceutive to ESF and Equal projects. Who undertakes an audit visit?
Audit visits can be carried out by a number of agencies but the one which projects are most likely to undergo is a visit carried out by the Scottish Executive Verification and Compliance Team (VAC) which will usually take place after the project has ended. Their purpose is to ensure that projects runs in accordance with EC regulations and that activity and expenditure are eligible and can be verified as such. The VAC Team therefore concentrate on audit trails and the control/financial systems of an applicant. It is also possible that from time to time various other agencies such as the European Commission will carry out inspections.
What projects are audited?
The VAC team will audit one Scottish Development Partnership per calendar year. What’s involved?
Where possible three weeks' notice will be given of a visit and the visit itself will normally last for a day, however, this may vary depending on the level of ESF activity and the complexity of the systems in place. You may also be requested to provide additional information prior to the visit. Visits will normally concentrate on the claims submitted by the DP to date. Key staff should be available for the duration of the visit to answer questions, describe the systems used and be on hand to answer further questions following the VAC Team's review of documentation. Areas covered in the visit may include publicity, eligibility of beneficiaries and financial records. After a visit the VAC team will evaluate their findings and provide you with a report which may indicate action to be taken by the Managing Authority or the applicant organisation.
Further information on audit visits is available through the Scottish Executive website at
http://www.scotland.gov.uk/about/FCSD/ESF/00017404/ESFVACGuidance.pdf
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