Administrative checks are actions of verification, official controls, supervision, and other measures aimed at determining the nature of irregularities in order to protect the financial interests of the European Union, and consequently, the financial interests of the Republic of Serbia. Reports of irregularities and/or suspected fraud in dealing with financial resources of the European Union may be submitted to AFCOS by:

• individuals or legal entities, anonymously or represented;

• organizational units of ministries;

• the National Authorizing Officer (NAO);

• international entities and institutions.

This procedure includes collection and analyzing relevant material and financial documentation, as well as a set of actions and activities aimed at determining the completeness and compliance of data from the material and financial documentation with international agreements, laws, by-laws, practical guide (PRAG) and applicable procedures.

After the verification procedure has been completed and irregularities confirmed, AFCOS provides recommendations regarding the recovery of improperly spent funds and/or the correction of weaknesses in the national system for managing European Union funds.

If there is a founded suspicion that a criminal offense such as fraud, corruption, or similar criminal acts related to European Union funds has been committed, the case is referred to the prosecutor’s office for further jurisdiction and action.