PBU

Independent auditors

Expenditure declared by the beneficiary in support of a payment request shall be examined by an auditor being independent from the beneficiary and independent from MA/JTS. The auditor shall examine whether the costs declared by the beneficiary and the revenue of the project are real, accurately recorded and eligible in accordance with the contract.

The independent auditors entitled to verify project expenditures will be either selected by the beneficiary and then endorsed by CCP (in case of Polish beneficiaries) or selected by the beneficiary from a list endorsed by relevant CCP (in case of Belarusian and Ukrainian beneficiaries). Independent auditors should act in accordance with grant contract expenditure verification requirements and Programme control procedures.