More specifically: It carries out on site regular (scheduled) and special audits (when there are serious indications of irregularities), in projects of OPIS, by checking if legal procedures during their implementation stage were monitored, i.e. after their integration into the O.P. and after communication of completion by the UB. During these audits, the legality and regularity of expenses, trustworthiness of information and financial data declared by the Ultimate Beneficiary (UB), observance of terms of the Integration Decision, as well as observance of the publicity rules are audited. If during the above audits serious irregularities and violations are discovered, it proceeds to recommendations to the UB or it proposes the cutback of finance and, if needed, it arranges the return of amounts that should not have been paid.

• It evaluates the audits’ results and proposes the measures necessary for the improvement of the management and audit system and measures for the support of UBs.
• It informs the responsible Greek Service on data regarding cases of irregularities during implementation of co-funded projects, so this data can consequently be transmitted to the European Anti-Fraud Office (OLAF).
• In case of an audit implemented both in SMS, UBs and OPIS Projects, by National or Community Audit Agencies, Unit C coordinates and cares for the provision of necessary information and data, as well as for the monitoring and observance of eventual recommendations of Audit Agencies. Within this framework it controls the SMS functions with respect to the issues raised by the Payment Authority or Financial Audit Committee (FAC) and the audit Agencies of the European Commission.