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Aid, Development cooperation, Fundamental rights
International Partnerships

Audit and control

Audits of development cooperation actions financed by the EU must be carried out by professional external auditors. For this purpose, the EU concludes service contracts with external auditors based on INTPA Audit Framework Contract, local/regional framework service contracts or following a call for tender.

Tender specifications for expenditure verifications

Applicable as from publication date

The Tender Specifications (TS) for expenditure verifications cover:

  • Expenditure verification including verification of actions managed by International Organisations (United Nations, World Bank Group, Other International Organisations)
  • Expenditure verification and systems audits

Please use the following templates:

Only for verification missions of UN managed actions:

Common Understanding on the use of the Terms of Reference for Expenditure Verification for Operations implemented by UN-Organisations that are among the Signatory Parties of the EU-UN-FAFA (March 2020)

Tender specifications for systems audits

Systems audits focus on the design and/or operating effectiveness of an entity's internal control system.

Systems audits can be useful before the start of a project, at the early stages of project implementation and sometimes at mid-term. In these cases, system audits can make an impact through the auditor's analysis of the internal control systems and through subsequent recommendations for improvements.

Systems audits must be carried out in accordance with the following models:

For the design and operating effectiveness of the internal control system

They are also to be used together with the TS for expenditure verifications and for expenditure verifications and systems audits.

DG INTPA pillar assessments

What is Pillar Assessment

Pillar Assessment is a process used by the European Commission to evaluate the eligibility and suitability of partner organisations to work with the EU under Indirect Management. The purpose of such assessment is to ensure that the partner organisation’s systems, rules and procedures provide a level of protection of the EU’s financial interests, equivalent to the one that is provided when the Commission manages the budget directly itself.

An organisation aiming to be entrusted with the implementation of EU budget must successfully pass the Pillar Assessment.

Pillar-assessed organisations are fully in charge of implementing projects on the ground, by applying their own pillar-assessed systems, rules and procedures. The Commission remains accountable to the European Parliament and to the Council for the proper use of EU funds, and as such retains the rights to carry out controls and audits on compliance with contractual obligations and the systems, rules and procedures that have been pillar-assessed (including where applicable ad-hoc/supervisory measures).

Selection of partner organisations

In Indirect Management the Directorate-General for International Partnerships (DG INTPA) prioritises working through EU Member States organisations having their main focus on international cooperation (namely Member States’ development banks and agencies).

How to apply

Applicants should address a letter expressing their interest in being pillar assessed through DG INTPA to the Director-General: INTPA-DIRGENatec [dot] europa [dot] eu (INTPA-DIRGEN[at]ec[dot]europa[dot]eu) (copying the functional mailbox: INTPA-PILLAR-ASSESSMENTatec [dot] europa [dot] eu (INTPA-PILLAR-ASSESSMENT[at]ec[dot]europa[dot]eu)).

Terms of reference

Please find below the terms of reference to be used for carrying out pillar assessments: