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Cookie Policy

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What are the functions of the Audit Authority?

1. The Audit Authority is responsible for ensuring the audits of the regular functioning of the management and control system of the operational programme and adequate number of the samples of operations on the basis of declared expenditure. The expenditure declared are audited on the basis of the representative sample and, by rule, on the basis of statistical sampling.

Non-statistical sampling method may be used if the audit authority opts for this option in justified cases in accordance with internationally accepted accounting standards and in case that the number of operations for the accounting year is not sufficient for applying the statistical method.

In such cases the size of the sample should be sufficient to ensure that the audit authority will prepare the valid audit opinion in accordance with Article 59, paragraph 5, sub-section 2 of the Financing Regulation.

Non-statistical sampling method encompasses at least 5 % operations for which the expenditure were declared to the Commission during the accounting year and 10 % of the expenditures which are declared to the Commission during the accounting year.

2. If audits are performed by the body which is not the audit authority, then the audit authority ensures that such body has the necessary independence in its functioning.

3. The audit authority ensures respecting of the internationally accepted audit standards during the audit.


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