How does the Commission cooperate with the audit authorities?
The Commission is responsible for cooperating with the audit authorities for the purpose of coordination of the audit plans and methods, and without delay the Commission should with these authorities exchange the results of the audits executed on the management and control systems.
In order to facilitate the above mentioned cooperation in cases when the member state defines more than one audit authority, the member state may appoint also the coordinating body.
The Commission, the audit authorities and all coordinating bodies meet on a regular basis and, by rule, at least once annually unless otherwise agreed, in order to analyse the annual control reports, the audit opinion and the audit strategy and in order to exchange the opinions on the matters related to the upgrading of the management and control systems.
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