Shall the reports submitted by RFO sub-projects be audited?
The audit scheme has been described in the Programme Manual (page 45) as well as in separate Audit Guidelines published on the programmes website (How to implement section). An audit on all levels is required prior to submitting the reports to the Joint Technical Secretariat. RFO’s are advised to select one independent body per region for audit purposes. As it stands now, the independent auditor must not necessarily be an institution sub-contracted outside. The audit can be carried out by an internal structure or individual of the regional partner’s institution being independent from the operation’s activities. The auditor shall verify the reports submitted by the participants of the RFO sub-projects coming from the respective region, as well as the reports submitted by the regional partner itself. The auditor shall also verify that the financial management requirements have been observed, that an adequate audit trail exists and that actual activities have taken place, services and sup
