For Auditors

Expenditure and revenue verification guidelines updated on 18 December 2020

Expenditure and revenue verification guidelines updated on 17 June 2020

Expenditure and revenue verification guidelines

• Annex_1_ERVR_Checklist updated on 18 December 2020
  The checklist content and structure editing are forbidden.
  
• Annex_2_Certificate of an auditor
• Annex_3_On-spot Check Report
• Annex_4_Possible_Irregularity_Report

Project implementation and COVID-19

Guidelines for determining financial corrections to be made to expenditure financed by the Union for non-compliance with the applicable rules on public procurement