Process description and steps

The general concepts of the Audit Management Services system also apply to the audit process. For a detailed description of the roles mentioned in this process, see the Roles and access rights in the Online Manual. 

This workflow manages the audit extension process launched in case the Commission decides to extend the audit findings to other non-audited projects/reporting periods of the audited organisation.

 If the audit extension flow is cancelled, the LEAR and the AUCO of the audited organisation will be notified via a PNS about the cancellation of the flow.

 If during the audit extension flow, a Coordination mechanism is started by the Commission to review the extension procedure, the LEAR and the AUCO of the audited organisation will be notified about it via a PNS and the flow will be put on hold.  

The audit extension process consists of following phases:

1.The Audit Contact (AUCO) uploads a statement on the extension of the audit findings or requests additional information about the extension/ requests a deadline extension (Step 1)

2. The EU then: 

a. Assesses the Beneficiary Statement and: 

• • might request the AUCO to upload additional information (Step 2 - optional)

b. Accepts the request to extend the deadline and extends the validity of the upload task for the AUCO (only for the first request/expiry of the deadline)

c. Answers auditee's request for additional information and, if necessary, extends the validity of the upload task for the AUCO  

d. Prepares the Audit Extension Complete Letter for approval by the Authorising Officer.  

3. The LEAR and AUCO receive the Audit Extension Complete Letter via a Formal Notification and a PNS

Step 1: AUCO provides requested doments or asks for additional information / extension of the deadline

The AUCO receives a PNS referring to the Letter of Closure (LoC) and Final Audit Report and requesting him/her to review the audit extension file, upload and submit the supporting documents requested in LoC.

 Please note that the deadline to upload the statement on the audit findings is of 90 days. In case of no reaction, a reminder PNS will be sent after 80 days. 

To proceed, go to My Audit(s) under Manage my area and access the Audit Extension via Action / Access Audit.

Then, click on View process details.

At this point, you will have a task to provide the Audit Extension files. Click on View task details.

Under the Select an outcome, select whether you want to upload the requested files (this option is selected by default), of instead if you wish to request additional information from the EU or request an extension of the deadline for the submission of the requested documents click on the corresponding radio button.

If you proceed to upload the documents, provide your statement on the implementation of this audit process by clicking on Upload, and if you wish, any of the additional documents. Then tick the confirmation that you have verified the files and click on Submit.

If you are requesting additional information or asking of a deadline extension, please upload your file containing the request addressed to the EU via the Upload button, tick the confirmation that you have verified the file and click on Submit.

After the selection of the outcome and clicking Submit, the task will disappear and the current step in the flow will turn green indicating that no more actions are needed from you.

Step 2: The AUCO uploads additional information

The AUCO receives a PNS from the Commission to upload additional information. To do so, the AUCO should follow the steps described above (Step 1) . 

Please note that you can find all versions of submitted documents under the Documents tab within your Process Details screen. 

After assessment, the EU will formally send an Audit Extension Complete Letter clarifying its final position.