1. | Competent public officer | How does a public body establish the legal capacity of the internal audit unit to act as competent public officer? | - Relevant national authorities establish the legal capacity of the internal audit unit (of a given public body) to act as competent public officer. - This is usually done by a letter of notification to (and subsequent letter of confirmation from) the relevant research DG. |
2. | Competent public officer | Does the competent public officer have to possess a recognised qualification in accounting or auditing? | - Yes, the competent public officer has to be qualified and independent. |
3. | Competent public officer | Can the competent public officer be a staff member of the audited organization, as long as they are not closely involved in the contract activity? | - Yes, the competent public officer can be a member of staff but their independence has to be established by the relevant national authorities. |
4. | Competent public officer | How do we demonstrate that the competent public officer is completely independent of the contract activity - scientifically, administratively and financially? | - An organigram of the organisation can show that the competent public officer is not involved in processing the financial claim. Internal audit officers usually have this independence. |
5. | Competent public officer | Do we have to name the competent public officer to the Commission in advance of a cost statement? | - No, the name of the competent public officer does not need to be given in advance. |
6. | Competent public officer | Does the appointment of a named competent public officer have to be confirmed to the EC by a delegate from the [UK] government? | - No, but it is good practice to create a network of competent public officers for exchange of information, experience and training. |
7. | Competent public officer | Is an internal auditor of an International Organisation eligible to deliver audit certificates to that organisation? | - International organisations are treated as public bodies for the purposes of FP6. Accordingly, such organisations can opt for an Internal Auditor. - N.B.: An internal auditor for a public body must meet the criteria described in the Guide to Financial Issues |
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