Within its responsibilities for auditing IPA programmes, and as of 1 July 2013 the European Regional Development Fund, European Social Fund, Cohesion Fund, European Agricultural Guarantee Fund, European Agricultural Fund for Rural Development, European Maritime and Fisheries Fund, Fund of European Assistance for Most-Deprived, Financial Mechanisms of European Economic Area and Norwegian Financial Mechanism, as well as 11 programmes under European Territorial Cooperation, ARPA is responsible for ensuring efficient and effective audits aimed to issue an opinion on management and control systems and on reliability of the accounting data.