When is a project audit required?
The obligation for an independent audit arises in several typical situations. Check whether it applies to you.
Grant agreement requirement
The agreement with the intermediate body explicitly obliges the beneficiary to carry out an external audit by an authorised statutory auditor.
Project value threshold
In most EU programmes an audit is mandatory above EUR 750,000 in eligible costs. NCBiR and NFOŚiGW apply their own thresholds.
Managing institution inspection
The funding institution has ordered an inspection or audit of the project during implementation or after completion and requires an external report.
Final report / settlement
Before submitting the final payment claim or final report the institution requires a certificate of eligible expenditure.
Consortium / multi-partner project
Each project partner may be required to provide a separate auditor’s report confirming the correctness of costs incurred by that partner.
Prevention before grant recovery
You want to confirm that expenditure is properly documented and eligible before the funding institution carries out its own inspection.
Scope of the grant audit
Each audit is tailored to the specifics of the funding programme and the requirements of the grant agreement.
Project audit process
A transparent, four-stage process — from quote to final report.
Review of the grant agreement, programme guidelines and audit scope requirements. Preparation of the document checklist.
Verification of expenditure, source documents, accounting records and compliance with programme rules.
Presentation of findings, discussion of any comments and correction possibilities before the final report.
Delivery of the report in the format required by the funding institution — ready for submission.
Deliverables
Reports and certificates in formats accepted by funding institutions in Poland and the EU.
Project audit report
Detailed report with expenditure verification results, audit findings and conclusions — in the format required by the grant agreement.
Certificate of eligible expenditure
Certification of the amount of eligible expenditure incurred in the project — required for grant settlement and the payment claim.
Agreed-upon procedures report (AUP)
AUP report — used when the funding institution specifies its own verification scope and procedures.
Corrective recommendations
Where irregularities are detected — practical recommendations for correcting documentation and accounting records before an institutional inspection.
Have a reporting deadline?
Write or call — I will quote the audit within 24 hours and discuss the scope tailored to your funding programme.
Statutory auditor no. 12933 PANA · Response within 24h · No commitment