Audits of assistance funds

Business development with the use of funding received from the funds of the European Union and the World Bank entails the necessity for the auditor’s certification of expenditure on the implementation of projects, accounting systems and internal control, as well as settlement documents. 

Our specialists have the experience and knowledge needed to perform such audits in relation to all operational and framework programmes.

We are also accredited by the World Bank to audit all projects financed with the use of its funding.

Further, our services can support you in the development of models for the purposes of reporting or drawing up financial information based on the expected future events as an element of a process of obtaining funding from external sources.

The audits of expenditure can in particular include the verification of:

  • Whether reports are based on a correct record of expenditure incurred in relation to the project implementation,
  • The correctness of expenditure on the services performed, goods purchased, remuneration cost and other expenses,
  • The correctness of the classification of expenses incurred and settled in relation to the project implementation,
  • The correctness of the procedures applied in relation to the orders for goods and services, and the correctness of the agreements concluded,
  • The functioning of the internal control systems connected with, among others, the public procurement procedures, approval of the expenses.

 

The audits of expenditure are conducted in accordance with:

  • The guidelines of the Managing Authorities and the guidelines of the European Commission issued for individual Programmes,
  • The guidelines of the World Bank, defining the audit scope,
  • National audit standards issued by the National Chambers of Statutory Auditors (KRBR),
  • International Auditing Standards issued by International Auditing and Assurance Standards Board (IAASB). 

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