Audit
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’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.
Although visits will normally concentrate on a specific dossier, they may
examine additional dossiers (possibly even for other years) to confirm that a
consistent approach to project management etc. has been adopted.
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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