1.8 When can the Contracting Authority control my expenditure records and support documents?

Apart from the regular reporting on the budget expenditure (regular financial reports), the European Commission and the Court of Auditors have the right to perform record – based and on – the – spot inspections to verify expenditure and the use of the EU grants (as per the Article 16.2. of the General Conditions of the Grant Contract). These control missions can take place at any moment during the project implementation period and even for a period of seven years after the date of the final payment related to the action.

In general, the documents checked during such on-the-spot checks may be, but are not limited to:

  • Invoices, contracts and payment documents for all expenditure made by the project
  • Bank statements
  • Tender support documents as per the PRAG
  • Salary slips and staff contracts
  • Time sheets
  • Tickets and boarding passes for all travel
  • Prove for all deployed activities (minutes of meetings, invitation letters, list of participants to seminars, training evaluation form

All documents should be kept in good order, in separate files.

   

This publication has been produced with the assistance of the European Union. The contents of this publication are the sole responsibility of Regional Development Agency West and can in no way be taken to reflect the views of the European Union Office in Kosovo .

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