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Operational managers, together with finance and contract sections or units, need to ensure contractual and financial follow-up in line with procedures in force. This requires a fair understanding of the main contract types, financial processes and applicable rules. Contractual follow-up entails ensuring that agreed procurement rules and timelines are followed and that reporting is done in a timely manner (see PRAG); financial follow-up entails ensuring that funds are used and reported on as planned (see  INTPA Companion INTPA Companion Chapter 9  Image Modified).  Financial follow-up might lead to external audit activities. These complement the internal expenditure verification provisions included in certain contracts. Three main types of audit are relevant for the operational manager: financial audits, system audits and expenditure verifications.