Table of contents
All pages about audits
Related pages
- Audit management services (My Audits)
- Formal Notifications for audits
- Information for audit firms (
concerns only audit firms)
Online Manual
Process description
The general concepts of the Audit Management Services system also apply to the audit result implementation process. For a detailed description of the roles mentioned in this process, see the Roles and access rights in the Online Manual.
'For closed projects, and if an audit resulted in a negative adjustment, the EU announces its intention to issue a recovery order in an Audit Implementation Pre-Information Letter*. The audited organisation (auditee) has 30 days from the receipt of the Audit Implementation Pre-information Letter* to consult it, and then upload and send its observations.
*The audited organisation's Audit Contacts, LEAR, PACOs of Beneficiary and Main Beneficiary if Affiliated Entity (Third Party), UTRO or PTRO are notified by Formal Notification and PNS of the sending of an Audit Implementation Pre-information Letter.
The Audit Contact uploads observations on the audit results enclosed with the Audit Implementation Pre-information Letter
In My Audits, find your audit, click the Action button and choose Access Audit.
Click View Details for the Audit Result Implementation process to access your task.
In the task, if you need to consult the Audit Implementation Pre-information Letter, you can find it stored under Documents.
In the Documents tab, click the Download button(s) to download the letter and/or the enclosures to the letter.
There is also the option to download the letter from the Overview tab when accessing the task. Click View task details to access it.
Download the letter if you did not downloaded from the Documents tab.
Click Show more to read the description of the task.
After reading all the information, select an outcome: Provide Observations or Proceed without Observations.
Provide Observations
If you choose to Provide Observations, click on the "Upload" button and upload your document(s).
If needed, you may choose to delete the uploaded document(s) by clicking the 
icon.
Confirm that you would like to submit to the EU the uploaded document(s) by flagging the checkbox and then clicking the Submit button.
A notification will be sent to the Commission to inform that the observations have been submitted.
Proceed without Observations
You may also choose to complete the process without sending any observations. For this, you need to click the Proceed without Observations button. As a result, the upload section will be hidden.
Confirm your decision by flagging the checkbox and then clicking the Submit button.
Regardless of observations being submitted or not, the EU will come back with a Confirmation Letter once the recovery order has been issued.
If the EU requests additional information, a Participant Notification (PNS) will be sent to inform the audited organisation that a new Audit Implementation (Pre-)information letter is sent as reply to any additional issues related to the the previous Audit Implementation (Pre-)information letter. In this case, the audited organisation will be able to upload observations to the new letter. To do so, the Audit Contact will have to follow the actions described above.