ICCO COOPERATION REPORT – DCI-FOOD/2012/290717
2012-2013
2.2 PROCEDURES TO VERIFY CONFORMITY OF EXPENDITURE WITH THE BUDGET AND ANALYTICAL REVIEW 2.2.1
BUDGET OF THE GRANT CONTRACT
FACTUAL FINDINGS The Auditor carries out an analytical review of the expenditure headings in the Financial Report. Our examination revealed that there were no deviations in the expenditure headings of the budget in financial report for the period under review. The Auditor verifies that the budget in the Financial Report corresponds with the budget of the Grant Contract (authenticity and authorisation of the initial budget) and that the expenditure incurred was indicated in the budget of the Grant Contract. ERRORS AND EXCEPTIONS There were no errors and exception found. Management Comments Noted 2.2.2
AMENDMENTS TO THE BUDGET OF THE GRANT CONTRACT
FACTUAL FINDINGS The Auditor verifies whether there have been amendments to the budget of the Grant Contract. Where this is the case the Auditor verifies that the Coordinator has: Our examination revealed that there were no budget amendments to the Grant Contract for the period under review. ERRORS AND EXCEPTIONS There were no errors and exception found. Management Comments Noted
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