Annex I to Report of Factual Findings on expenditures declared under an Interim/Final
Listing of procedures performed
The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:
Ø ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual
finding’ and, therefore, there is no exception to be reported.
Ø ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot
confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific
procedure (e.g. because it was impossible to reconcile key information or data were
unavailable). In either case, such case must be reported and described in the Report of
factual findings with a reference to the expenditure number as indicated in the List of
expenditure. The exception may refer to any expenditure under the specific budget heading
or to the individual expenditure item. This implies that the expenditure is regarded as noneligible.
Ø ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by
the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the
non-application of a certain Finding must be obvious i.e. 1) if no cost was declared under a
certain category then the related Finding(s) and Procedure(s) are not applicable; 2) if the
condition set to apply certain Procedure(s) are not met then the related Finding(s) and
Procedure(s) are not applicable.
Report of Factual findings on expenditures declared under an interim/final report
Terms of reference for report of factual findings on expenditures declared under an interim / final report