AUDIT

When the MGA will be audited after the finalization of the Action, each co-beneficiary is separately liable for recoveries. It is also not the obligation of the coordinator to keep originals/copies of the documents of the other co-beneficiaries after the action is completed. Hence, when an audit of a multi-beneficiary grant will be launched, each co-beneficiary will be audited separately. Each co-beneficiary will receive a separate initiation letter. 

Therefore, after the finalisation of the Action it is for coordinator/co-beneficiary to keep their own supporting documents.

Each co-beneficiary will be invited to opening and exit meeting and will undergo a contradictory procedure in relation to their own findings (system or financial). Only the coordinator will receive the full audit report, whereas a co-beneficiary will receive an audit fiche (reduced version of the audit report related to the multi-beneficiary grant).

The extension of the findings to other grants (Article 25.5.2 of the MGA) will apply to all grants that might have been affected by systemic error or weakness within the time-limit for audits set out in the Data Sheet (see Point 6) – 5 or 3 years depending on the amount of the grant (3 years for grants of not more than EUR 60 000).

After the audit where systemic findings were found, it is for the Commission to decide whether other grants with the beneficiary contain the same errors and therefore an extension is needed. The extension of findings will not be communicated during contradictory procedure (meaning before an audit is finalised). The DG ECHO external auditors will, during their audit, not have knowledge about other grants with the beneficiary and their nature.