E2-External Audit

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--A.rodeghiero 12:00, 16 July 2011 (CEST)

Description and methods employed (max. 10.000 characters)^discuss

what

External Audit includes the activities of contracting of external audit undertaken by the coordinating beneficiary SEARIS. The overall objective is to certify that all Project's costs comply with national legislation , with accounting rules, and with the grant agreement. This action belongs to the E - Project management and monitoring of the project progress actions.

how

SEARIS will nominate an independent auditor to verify the final statement of expenditure and income provided to the Commission. The auditor shall verify compliance with national legislation and accounting rules and certify that all costs incurred comply with the grant agreement. The auditor shall also check the sources of the project financing, and in particular that co-financing does not stem from other Community financial instruments. The work to be performed will be in accordance with, and in the format of, the Guidelines provided by the Commission. Particular attention will be given to Comune di Viareggio accounts to verify that the contributions exceed by at least 2% the sum of salary cost of their staff charged to the project.

Methods employed: Accountability Methods

where

External Audit activities will mainly take place at the Coordinating Beneficiary facilities . If necessary, the appointed auditor will visit Associated Beneficiaries at their facilities:

when

The External Audit Action will cover the last months of project's activities. 01/06/2016-12/07/2016

Constraints and assumptions (max. 2.000 characters)^discuss

Constraints:

• EC contract agreement and governing rules

Regulations and laws governing the scope of the project Assumptions:

• Sound financial capacities

Beneficiary responsible for implementation^discuss

The beneficiary responsible for implementation of Action E2 - External Audit is SEARIS.

Expected results (quantitative information when possible) (max. 2.000 characters)^discuss

The main results are:

• Cost compliance with national legislation, accounting rules and grant agreement
• Contract compliance with LIFE+ and Budget regulations

The above mentioned results account for :

• 1 External Audit Report (D15, 12/07/2016).

Indicators of progress (max. 2.000 characters)^discuss

The main indicators are (1) formal compliance with the contract, (2) the substantial compliance with the contract.

The dimensions involved are both legal and value for money.

The measuring will be accomplished by SEARIS.

The threshold is a zero non-compliance notices and the means of verification is document review.

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