In Albania, the first level control system is centralized and performed by a structure established under the State Agency for Strategic Programming and Aid Coordination (SASPAC).
The verifications carried out by the FLC include the control of the administrative, financial, technical and physical aspects of the operations which ensure that the declared expenses are real, the products and services have been delivered and the expenses are in accordance with the community and local rules. The certification process includes 100% administrative verifications, as well as on the spot visits that are performed at least once during the project implementation. Also, a specific “on the spot visit”, before the issuance and/or acceptance of the expenditure certificate referred to the progress report submitted, is made regarding public procurement awards and contract implementation. This specific control aims at verifying the legitimacy and regularity of the expenditures and the physical existence of goods, works and equipment purchased.