Примери за използване на Ex post audit на Английски и техните преводи на Български
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The implementation of the ex post audit strategy started in 2011.
The ex post audits performed during 2015 covered projects funded by the Joint Undertaking under FP7.
The implementation of the ex post audit strategy started in 2011.
Ex post audits for projects funded by the Joint Undertaking under Horizon 2020 will start in 2017.
Recommendation 7- improve quality of outsourced ex post audits The Commission accepts this recommendation.
The ex post audits are carried out by Commission audit staff, and by external audit firms on behalf of the Commission.
Furthermore, the Commission performed relatively few ex post audits in Member States on programmes it considered to be low risk.
The ex post audits have permitted the Joint Undertakings(except F4E and ECSEL) to establish residual error rates, which are below 2% in all cases.
However, we also found that the quality of the ex post audits which are carried out by external audit firms could be improved.
These ex post audits are carried out after the Commission clears a Member State's cost claim and may lead to the recovery of ineligible expenditure.
Under these agreements, the NFAs perform ex post audits of FP7 project payments on behalf of the Joint Undertaking.
The audit approach for Horizon 2020 projects is set out in the Research common ex post audit strategy for Horizon 2020.
The residual error rate for the ex post audits reported by the Joint Undertaking at the end of 2016 was 1,34%(10).
The audit approach for Horizon 2020 projects is set out in the Research common ex post audit strategy for Horizon 2020.
In 2015, F4E performed ex post audits on three beneficiaries of grants it had awarded(36).
For FP7 grant payments,the JUs(with the exception of ECSEL) reported residual error rates below the materiality level of 2%, based on the ex post audit results at the end of 2018.
It is expected that 83% of the ex post audits for the period 2012-2016 will be selected using different risk factors.
In particular, further work is needed on the operational verification of cost claims,on the assurance provided by the national authorities' certificates and the ex post audit strategy.
The residual error rate for the ex post audits reported in the Joint UndertakingŐs 2016 annual activity report was 1,24%(12).
For H2020 grant payments, at the end of 2018,all JUs implementing H2020 projects, reported a residual error rate below the materiality threshold of 2%, based on the ex post audit results at the end of 2018.
Furthermore for the tripartite JTIs the ex post audits are performed by the Member States' audit authorities, on which the JTIs rely.
In 2011, the need for increased competition was taken into consideration andis being addressed, with the launch of an international tender process to contract ex ante and ex post audit services related to the implementation of all Pegase DFS programmes.
In addition, the Commission carries out ex post audits in order to detect and correct errors which may not have been prevented by earlier checks.
The audit strategy is a multiannual, Commission-wide strategy, in which yearly fluctuations can be expected, both in the total number of audits andbetween services without seriously affecting the overall efficiency of the ex post audit function.
Recommendation 3(a) Public procurement is addressed during ex post audit missions on EU grants carried out on a risk-based sample.
The Commission's ex post audit strategy for the research FPs is designed to provide assurance on a multiannual basis and contributes to reducing the residual error rate for the FPs.
The information available on the implementation of the Joint Undertaking's ex post audit strategy is not sufficient to conclude whether this key control is functioning effectively.
The ex post audit to Iceland carried out by the Agency in October 2015 detected irregular payments totalling 1,4 million euro related to the depreciation of a vessel participating in seven joint operations from 2011 to 2015.
By the time of our audit, the Commission had performed ex post audits on only 13 of closed programmes which it considered to provide reasonable assurance.
It should be noted that the verification and management procedures applying to the PDFS programmes are being reviewed(see paragraph 38). In 2011, the need for increased competition was taken into consideration andis being addressed, with the launch of an international tender process to contract ex ante and ex post audit services related to the implementation of all Pegase DFS programmes.