The Humanitarian Organisation shall ensure that all the relevant information is available to ensure at all times a sufficiently detailed audit trail. For each Action the Humanitarian Organisation shall therefore keep at the disposal of the Commission or any other organisation authorised by the Commission, accurate and regular records and accounts detailing all income and expenditure, and all other documents necessary to audit the implementation of the Action and the Grant Agreement. These documents will be kept in original form (as the case may be in electronic form) for a period of five years after the end of the Action. They will be submitted upon first request to the Commission or organisation authorised by the Commission within 30 calendar days.
The Humanitarian Organisation’s standard accounting and control procedures must permit direct reconciliation of the costs and revenue declared in respect of the Action with the corresponding accounting statements and supporting documents.
The Parties commit to grant third parties access to any document, information or other material directly related to the Grant Agreement after having received the written authorisation of the other Party. This obligation remains valid for a period of five years after the end of the implementation of the Action.
Industrial and intellectual property rights on the outputs of the Action, the reports and other documents relating to the Action shall be vested in the Humanitarian Organisation and, as the case may be, in third parties.
The Commission has the right to use freely and as it sees fit all documents produced as an activity of the Action, whatever their form or medium, provided that such use does not violate the existing industrial and intellectual property rights of third parties.
The Humanitarian Organisation shall give the Commission or any other organisation authorised by the Commission access to any location where the Action is implemented and to all documents and information, including information in electronic format, necessary to assess, or audit the implementation of the Action and the Grant Agreement.
After notification, the audit missions by Commission representatives should be planned and completed in a collaborative manner between the Humanitarian Organisation and Commission representatives.
The Humanitarian Organisation shall ensure that its implementing partners and contractors give the same access, especially with regard to financial and accounting documents. To this effect, the Humanitarian Organisation will include the necessary provisions in its agreements and contracts with implementing partners and contractors.
Upon request of the Commission, the Humanitarian Organisation shall ensure that at least a copy of the documents and information mentioned in the previous paragraph is available at the Humanitarian Organisation's headquarters level.
The European Court of Auditors and the European Anti-Fraud Office (OLAF) shall have the same rights as the Commission, including the right of access, for audit and control purposes.
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