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First Level Control

First Level Control (FLC) is the basis of the audit and control systems in the current period. This control, in case of ETC programmes, is performed by relevant controllers designated by Member States according to Article 13 of Regulation (EC) No 1828/2006 and Article 16 of Regulation (EC) No 1080/2006.

INTERACT has prepared several tools for First Level Controllers. Apart from the documents that are published below, we also organise FLC Networks where exchange of the most updated knowledge and experience takes place.

To get the basic information regarding what FLC is and how it works please consult the two parts of the presentation. These are both from the kick-off meeting of the INTERACT FLC network in South-Eastern European Territorial Cooperation programmes in Vienna on 7 March 2008.

For a general introduction to this topic, also have a look at the INTERACT newsletter on this topic from April 2009. Additionally, you will find recommendations on FLC in the COCOF Guidance document on management verifications.

Regarding FLC procedures please consult the first version of the INTERACT 'Compendium of First Level Control Procedures in Territorial Cooperation'. This will continue to grow over time as INTERACT receives further inputs and suggestions.

Following the INTERACT workshop on International Audit Standards and First Level Control our external expert, Susanne Volz, published this article titled 'Are International Audit Standards Useful for First Level Control?'

If you are looking for information on eligiblity rules please consult the Financial Management Regulatory Framework section.

Here are the links to all the materials uploaded following the INTERACT events for First Level Controllers: