the examination and appraisal of operations for the purpose of informing management whether or not various operations are performed in a manner which complies with established policies. It includes an appraisal of efficiency and operating procedures.
Minimum conditions for decentralising management to implementing agencies in applicant countries. Decentralisation to applicant countries with ex post control by the Commission may be considered for an implementing agency where the following conditions are met: ... (ii) a recent financial and operational audit showing effective and timely management of Community assistance or national measures of similar nature ...
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