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Principles
In line with the ‘[link title="no%20surprises%20approach" link="%2Faware%2FGAP%2FPages%2FCommunication-in-audit.aspx" /]
’, we contact our auditees, reviewees and, where appropriate, other bodies concerned well ahead of planned visits or online meetings to allow them to prepare, and in order to build up and maintain good working relations.
In advance of visits to bodies in member states (or online meetings), we also notify the relevant supreme audit institution (SAI) and respect the arrangements in place. We ask SAIs if they [link title="intend%20to%20accompany" link="%2Faware%2FGAP%2FPages%2FNotification.aspx%23Additional-instructions-for-visits-to-member-states" /]
us.
The first contact is made formally and at an appropriately high level, for example by a member or director.
We document all correspondence regarding visits or online meetings in Assyst.
Instructions
Establish the details of the planned visit or meeting
When planning visits and online meetings with auditees, reviewees or other bodies we wish to consult, make initial contact at working level well in advance. Explain the purpose of the planned visit or meeting, agree a date and time convenient for all parties. Make every effort to accommodate constraints on the bodies concerned (e.g. public holidays, or other audit visits planned for the same time).
Member states may have designated a coordinating body to arrange meetings with national authorities, forward audit findings and other documents, collect replies, and if necessary, consolidate them before sending them to us. In some member states, the SAI is the coordinating body. In others, it is another designated national authority (e.g. a ministry of finance or national coordinator for EU affairs). Respect the arrangements in place with each SAI. Consider asking the contact person for EU activities within the SAI for information and advice. In the absence of a coordinating body, communicate with all the national authorities concerned separately.
Agree on with whom to communicate formally, and at a working level, to whom to send a copy of notifications (such as the SAI liaison officer in member states), and who requires access to ECAfiles for sharing documents.
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Before planning visits or meetings, verify the programme of planned visits of other ECA colleagues in AMS (report RPT 022). For visits to member states, consult also information on the subject and dates of planned visits and meetings for the following four months that the DOP sends to member state SAIs. If it is not possible to avoid visits on the same dates, consider of the option of joining visits already planned (e.g. it may be possible to add elements of a performance audit work to SoA visit).
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Notify the bodies concerned
After agreeing on the practicalities, inform the bodies concerned in writing of the agreed date, time and purpose of the planned visit or online meeting, and include details of the information that the auditors expect to have available.
It is usually sufficient to send an e-mail at working level for audit work at
[a-glossary term="EU%20bodies"] EU institutions and bodies[/a-glossary]
where relations are well established (e.g. recurrent tasks) or where the main auditees have already received formal notification of the task during [link title="planning%20stage" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Contact-potential-auditees-at-the-start" /]
or [link title="after%20task%20plan%20approval" link="%2Faware%2FPA%2FPages%2FPlanning%2Ftask-plan.aspx%23Inform-the-auditee-of-the-start-of-the-audit-work" /]
(non-recurrent tasks).
In all other cases, including notifying bodies of audit work in [link title="member%20states" link="%2Faware%2FGAP%2FPages%2FNotification.aspx%23Additional-instructions-for-visits-to-member-states" /]
, send a formal letter. Use standard templates for notification letters in Eurolook and adapt them accordingly. Address the notification letter to an official with the authority to respond on behalf of the auditee (or [link new-window title="coordinating%20body%20in%20member%20states" link="%2Faware%2FGAP%2FPages%2FNotification.aspx%23Additional-instructions-for-visits-to-member-states" /]
), signed at a corresponding level at the ECA. Include a brief explanation of the objectives of our task.
The Directorare of the Presidency provides general information on how to contact EU institutions and bodies (including the EIB). When contacting the services of the European Parliament, include the director for [link new-window title="Budget%20and%20Financial%20Services" link="https%3A%2F%2Fthe-secretary-general.europarl.europa.eu%2Fen%2Fdirectorates-general%2Ffins" icon="external-link" /]
in the email.
When notifying visits to countries outside the EU, or international organisations, follow the practice agreed with the Commission, and use EU delegations for establishing contact and sending notifications.
For our visits and online meetings with the auditee to be efficient, it is good practice to request documents or information well in advance.
Provide the bodies concerned with access to ECAfiles for data transfer. We give SAIs access to ECAfiles (or any other file transfer service) shared with the body concerned only when SAIs are coordinating the replies for an audit.
If it is not possible to prepare the list of required documents and information before going on the spot/online meetings, or if the plan is to make the selection on the spot, explain the proposed approach to the auditee (e.g. number of transactions to be selected on the spot, number for documentary review, number for on-the-spot visits, etc.).
When the request for information or documents is our [link new-window title="first%20contact%20with%20an%20auditee" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" /]
, send a formal letter and keep SAIs informed when sending the request to member states.
Additional instructions for visits to member states
Whether or not it is a coordinating body, inform the member state’s SAI of audit work and all visits and online meetings planned in the member state by way of notification letter, except for work at [a-glossary term="EU%20bodies"] EU institutions and bodies[/a-glossary]
located in their territory. For audits of cross-border (and similar) cooperation, where the managing authority is in one member state but the beneficiary you plan to visit is in another member state, notify the SAIs of both countries. In case of doubt regarding whether or not, or how to inform a SAI, consult our liaison officer.
Aim to notify the SAIs or other coordinating bodies no later than [link title="four%20weeks" link="%2Faware%2FGAP%2FPages%2FStandard-timeframes.aspx" /]
before starting to work in a member state. This will help national authorities to prepare for our visit and help the SAI decide whether to participate in our audit under [link new-window title="Article%20287%20of%20the%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN" icon="external-link" /]
.
Send the notification in the official language of the member state concerned (use the standard letter templates available in all EU official languages).
- When the SAI is coordinating the visit, address the notification letter, signed by the reporting member, formally to the head of the institution, for the attention of the SAI’s liaison officer. Send a copy to all national authorities concerned at the same time, to speed up communication.
- When the SAI is not coordinating the visit, address the notification letter to the designated coordinating body or the national authorities concerned. Send a copy of the notification letter to the SAI. In the cover email, ask the SAI to indicate whether they plan to participate in the visits or online meetings.
If the SAI replies to the notification letter that they intend to take part in the visit or online meeting, inform the coordinating body or the national authorities concerned (if there is no coordinator) by email. Note that the SAI may exercise their right to accompany our on-the-spot visits only if they have unrestricted entry to the premises concerned. We do not issue invitations or grant them access on our own initiative.
The email addresses in SAIs to which to send correspondence regarding our audits are available in the Outlook address book (open up the “ECA distribution lists” in the drop-down menu).
Send a copy of all notification letters sent to member states to the Commission directorate-generals concerned as necessary.
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[link new-window title="Art%20287.3%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D124" /]
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