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The RFO – Management – Lead Partner's Auditor

The Lead Partner's auditor was the "Financial control of EU subsidies" within the Ministry of Finance of North Rhine-Westphalia, Germany. This was an internal auditing unit responsible for carrying out audits according to Art. 10 Reg. (EC) No. 438/2001 (Second Level Control) and - in the case of Interreg III C - Art. 4 Reg. (EC) No. 438/2001 (First Level Control). One of the objectives was to support the management of the RFO in order to safeguard EU and regional assets. All expenditures of "Change on Borders" had to be audited in the relevant reporting period. The Lead Partner's auditor was responsible for the audit of the overall RFO-report, the Lead Partner's report, the NRW sub-project reports and reviewed the Main Partners' reports.

For the audit of the RFO internal reports (Main Partner reports, reports of the sub-projects), every Main Partner had nominated an individual auditor. This auditor was responsible for the audit of the Main Partner reports and the reports of the sub-projects of the related Main Partner region. In this context, the European Union had published several regulations dealing with structural funds which had to be respected.