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… prosperous, inclusive and self-sustaining communities,
where the unique cultures,
traditions and environments are enhanced …
European Commission
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European Commission

Control inspections by the European Commission will generally involve the DG Regional Policy (for ERDF projects) and DG Employment, Social Affairs and Equal Opportunities (for ESF projects).  Sometimes the Office European de Lutte Antifraude (OLAF) also visit the UK. 

The role of Commission auditors is to ensure that projects and Programmes supported by the Structural Funds are undertaken with proper regard to eligibility, economy and cost-effectiveness. Their aim is to ensure compliance with the regulations and therefore they carry out systems audits and project audits in Member States.
 
Before carrying out visits, the EC notifies the Member State to obtain any assistance necessary. The EC, however, retains the right to carry out inspections without notice in the framework of prior agreement with the Member State.  It is current practice for visits by the EC to be organised by Scottish Government's European Structural Funds Division who will also accompany the EC on their visits and deal with any action arising, including the issue of audit findings and co-ordination of responses.