First Level Control
The check of legality and regularity of expenditures paid within the funded project shall be carried out in the first line on the national level in the framework of the so called First Level Control by the authorized bodies. Against the background of the supervisory function of the Managing Authority of the Programme with respect to the verifications executed in the Member States, a set of guidelines (audit manual) has been elaborated for the sake of a better coordination of First Level Control across the CADSES area.
The document outlines the instructions concerning the coverage of the checks carried out within the framework of First Level Control in the Member States. It addresses the most crucial issues related to the organisation of the checks and to the scope of art. 4 verifications as well as aspects concerning the eligibility of expenditures and treatment of the project changes according to the rules of the Programme. Additionally it provides information on the obligations of the First Level Control bodies with regard to the procedure governing the detection and reporting of irregularities.
The audit manual is meant to be a guidance both for the designated certifying bodies with respect to the execution of their tasks related to the First Level Control and for the institutions involved in the project implementation.
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