1. 1 INTERREG IIIB 2000 - 2006 “ATLANTIC AREA” Audit investigation within the UK EUROPEAN COMMISSION SPAIN – FRANCE – IRELAND – PORTUGAL – UNITED KINGDOM Avec la participation de l’ Union Européenne Programme cofinancé par le FEDER

2. 2 Audit investigation within the UK External service provider Paid for by the Technical Assistance funds of the Programme Works on behalf of the Managing Authority to undertake certain audit functions within the UK Works to a tight timetable

3. 3 Stage n°0- Conference (Managing Authority) Conference on European Audit Requirements Aim: To make the UK partners and their Auditors aware of the issues involved regarding the external audit process. To provide self assessment questionnaire for partners to complete and return to the MA

4. 4 Stage n°1 analysis of Questionnaires (external service provider) Analyse questionnaires provided by project partners and auditors Aim: To establish whether each partner has proper procedures in place for verifying accounts concerning products and services, and the eligibility of expenditure.

5. 5 Stage n°2- re-audit of expenditure “at risk” (partners auditor) Re-audit the expenditure in order to make any necessary corrections - if system errors have been identified Aim: To correct any situations identified as “at risk”.

6. 6 Stage n°3 investigation of each partner (external service provider) Confirms with each partner that the two previous stages have resulted in any necessary actions Aim: To verify the conformity of all UK partners.

7. 7 “Stage n°4- re-audit of expenditure “at risk” (external service provider)...if the Auditor of the project is unable to undertake the stage 2 re-audit of expenditure Aim: To correct any situations identified as being “at risk” (the content of this stage is identical to that of stage n°2 above)

8. 8 Timetable Jan 30/31 - conference Feb 21 – return of self assessments Mar – analysis of self assessments April – investigations April – MA report to FCG May – investigations continue June – audit report to EC Sept – MA report to FCG Dec – Final Expenditure Certificate