Subsection 2: Procedure for auditing accounts and management

To carry out the task mentioned in 1° of Article L. 327-1, the Enforcement Board shall draw up its annual work programme on a proposal from its Chairman. An inspection not provided for in this programme may be initiated by the Board on the proposal of the Chairman. The decision to carry out an inspection is notified by registered letter to the body that is the subject of the inspection…

The provisional verification report, drawn up by the rapporteur and adopted by the supervisory board, is sent by the chairman to the audited body, which has thirty days in which to submit its observations. The audited body may also request that its representatives be heard by the supervisory board within the same period. The final audit report is adopted by the supervisory board after examining any comments made by the…

The annual report provided for in Article L. 327-12 sets out the findings of the supervisory board following its inspections. The observations of the supervisory board implicating an organisation are communicated to it in advance. The body has thirty days in which to submit its observations or request that its representatives be heard by the inspection board. The body’s observations are appended to the report.