Audit authority

Obsah

The audit authority is a national, regional or local public authority identified for each programme and responsible for verifying the effective functioning of the management and control system. It also monitors project compliance with national and European regulations. Audit work may also be carried out by a public or private body other than the audit authority under its responsibility.

The Member State will designate an audit authority for each programme (along with a managing authority and possible intermediate bodies that carry out certain tasks under the responsibility of the managing authority).

The audit authority's tasks include checking whether the management and control systems are working efficiently (system audits). It is also responsible for carrying out controls focusing specifically on declared expenditure (operational audits). Ensuring adequate separation of functions between the main authorities (managing authority, the accounting function, intermediate bodies) is an important part of these controls.

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• Audit authority