How does it work?
The purpose of the first level control is to ensure that no ineligible expenditure is included in applications for payment to the European Commission. This means that the first level controller will take a critical view at all project expenditure and verify that it is in line with all relevant regulations and guidelines.
If the first level controller believes that an expenditure item is ineligible, the item will be taken out of the relevant report on expenditure. In cases of disagreement between the beneficiary and the first level controller, the first level controller will have the deciding word.