1. The Homologues Group - 24 and 25 september 2018 - Sofia
Foldaway leaflet about operation audits in the context of projects implemented by Beneficiaries of E.S.I.F
The Homologues Group - 24 and 25 september Sofia

2. The Homologues Group - 24 and 25 september 2018 - Sofia

3. The Homologues Group - 24 and 25 september 2018 - Sofia
Aims
 A leaflet designed as a communication tool for Beneficiaries of ESIFs presenting why and how operation audits are conducted
 Raising awareness of Beneficiaries about O. As :
primary purpose and focus
process, key players and stakeholders
 role, responsibilities and prerogatives of the Beneficiaries
benefits that Beneficiaries can derive from audit findings and feedback, such as managerial improvements to secure the use of European funds
This initiative aims at mitigating concern and minimizing undue apprehension of Beneficiaries potentially subject to operation audits
The Homologues Group - 24 and 25 september Sofia

4. The Homologues Group - 24 and 25 september 2018 - Sofia

5. The Homologues Group - 24 and 25 september 2018 - Sofia
The three levels of control and audit in which the Beneficiaries are involved
 are specified for each type of control, stating:
The aim
The auditor
The periodicity
The audited entities
 The 2nd level of control is emphasized: (i.e : operation audit)
The Homologues Group - 24 and 25 september Sofia

6. The key steps in the operation Audit process
Sample Selection
Mandatory on-site visit to the project control department of the MA and optional on-site visit to the Beneficiaries
Contradictory phase involving both project control department (MA) and Beneficiary
Audit results are simultaneously delivered to project control department and the Beneficiary
The Homologues Group - 24 and 25 september Sofia

7. The Homologues Group - 24 and 25 september 2018 - Sofia

8. The Homologues Group - 24 and 25 september 2018 - Sofia
HIGHLIGHTS
 Beneficiary’s obligations and commitments
 Beneficiary’s role in the conduct of an audit
 Reminder of the importance of the contradictory phase
 Potential benefits of operation audits for the Beneficiary
Reinforcing and building on good practices observed
Advising on organizational and internal procedures
Developing a culture of risk prevention
The Homologues Group - 24 and 25 september Sofia

9. Some European and National regulatory references
because ignorance of the law is no excuse !
As stated in Art 1 of French Civil Code since 1804
The Homologues Group - 24 and 25 September Sofia

10. Thanks for your attention
The Homologues Group - 24 and 25 september Sofia