What is the object of the project?

The object of the project is the provision of Independent Auditor services, in accordance with procedures D8 “Audit by an Independent Auditor” and D18 “Project Completion” of the Management and Control System (MCS) for the Confirmation of Project Achievement of the Recovery and Resilience Fund, for the purpose of Confirmation of Achievement of Projects of the Recovery & Resilience Fund, supervised by the Ministry of Digital Governance, as detailed in section 2.2 of ANNEX 1 of this document.

The Contracting Authority may specify, in accordance with the milestones and the completion of the works, the requirements for the completion and submission of the checklists and/or audit reports, in accordance with the table in Paragraph 2.2 of Annex 1 to the Tender Notice.

The objective of the procedure is to confirm the satisfactory achievement of each Milestone and Goal associated with a payment request, including the following: ensuring that previously achieved Milestones and Goals are not reversed; preventing fraud and corruption; avoiding conflicts of interest; ensuring that Recovery and Resilience Fund actions and projects are not also funded by another EU Fund or programme at the same time; ensuring that all actions and projects comply with the ‘No Significant Harm’ principle and meet relevant climate and digital objectives, where applicable, in accordance with the Regulation.

In addition, the Independent Auditor is responsible for verifying the proper execution and completion of the Actions and Projects funded by the Recovery and Resilience Fund, in line with the principles of sound financial management and applicable national and EU legislation. In order to confirm project/action completion, as defined in RRF’s Management and Control System and in Procedure D18, the Auditor shall carry out a physical and financial audit of each project/action, regardless of whether it is linked to Milestones/Goals included in a payment request.

What are the purpose and objectives of the project?

The “Information Society Single-Member S.A.” has been designated as the Project Promoter for projects financed by the Recovery and Resilience Fund.
According to the Manual of Procedures of the Management and Control System of RRF, which supports the proper and effective implementation of the Management and Control System by defining all the procedures that must be followed by coordinating, implementing, monitoring and auditing bodies, and in particular:

• in section D8: of the MCS Manual – ‘Audit by an Independent Auditor’ – it is stipulated that the Project Promoters of projects financed by the RRF and/or the relevant Ministry are responsible for selecting and assigning an Independent Auditor, in accordance with Law 4412/2016 (Government Gazette, Series I, No 147);
• in section D18: of the MCS Manual – ‘Project Completion’ – it is stipulated that the Project Promoters of projects financed by the RRF and/or the relevant Ministry are responsible for informing the RRF Coordination Authority of the completion of both the physical and financial scope of the project and confirming the achievement of all milestones, goals and indicators defined in the Inclusion Decision and the National Recovery and Resilience Plan.

“Independent Auditor” is defined as a sworn accountant or an auditing firm, as defined in Article 2 of Law 4449/2017 (Government Gazette, Series I, No 7), which are entered in the Public Register referred to in Article 14 of Law 4449/2017, who carries out his/her duties in accordance with:

(a) International and Greek Auditing Standards,
(b) the applicable national and EU legislation, and in particular the provisions of Regulation (EU) No. 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (L 57/17),
(c) the Management and Control System for the Actions and Projects of the Recovery and Resilience Fund and any subsequent relevant decision by the competent Minister.

The purpose of this project is to assign to an Independent Auditor the implementation of the audit and processing of Procedures D8 “Audit by Independent Auditor” and D18 “Project Completion” of the Management and Control System (MCS) of the Recovery and Resilience Fund, for the Confirmation of Achievement of Projects of the Recovery and Resilience Fund which is supervised by the Ministry of Digital Governance, as detailed in section 2.2 of this document.