Article 18 Ex post controls

The Authorising Officer may put in place ex post controls to verify operations already approved following ex ante controls. Such controls may be organised on a sample basis according to risk.

The ex post controls may be carried out on the basis of documents, and where appropriate, on the spot.

The ex post controls shall be carried out by staff other than that responsible for the ex ante controls. The staff responsible for the ex post controls shall not be subordinate to the members of the staff responsible for the ex ante controls.

Staff responsible for controlling the management of financial operations shall have the necessary professional skills.