Translation glossary

An assimilated project partner is a project partner located outside (the Union part of) the programme area which is competent in its scope of action for certain parts of the eligible area (e.g., ministries). Given the partner's competence in (the Union part of) the programme area, assimilated partners are treated as partners located inside the area.

An associated project partner is a project partner participating in the project without financially contributing to it.

An audit is the process of verification that implementation of the programme is in line with EU regulations and programme rules. Audit is delivered yearly by an Audit Authority (see: audit authority) and it consist of two parts; one is audit of operations which is a verification of eligibility of expenditures claimed from and reimbursed by the EC. The second is a system audit, which is the verification that all the systems described in the description of management and control system function properly.

An Audit Authority is either a national, regional or local authority or body, functionally independent of the Managing Authority (MA) and Certifying Authority (CA). The AA is designated by the Member State for each operational programme, and is responsible for verifying the successful implementation of the programme. The AA also monitors, among other things, project compliance with programme rules, national rules and European regulations.

An adequate audit trail ensures that the accounting records maintained and the supporting documents held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries are adequate for tracing expenditures.