Pursuant to the decision of Member States participating in the Programme the Audit Authority is situated in Poland. Its tasks are performed by the General Inspector of Fiscal Control, which functions are performed by a Secretary or an Undersecretary of State in the Ministry of Finance. These tasks are performed via the fiscal control organisational units subordinate to the General Inspector of Fiscal Control, i.e. a separate MF organisational unit (Department for Protection of EU Financial Interests) and fiscal control offices at voivodeship level, in Warsaw, Szczecin, Gdańsk and Olsztyn.
Tasks
Audit Authority is responsible for carrying out tasks described in the Regulation No 1083/2006. The tasks include, in particular, the following:
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ensuring that audits are carried out to verify the effective functioning of the management and control system of the operational programme;
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ensuring that audits are carried out on operations on the basis of an appropriate sample to verify expenditure declared;
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presenting to the Commission within nine months of the approval of the operational programme an audit strategy, not later than 20 September 2008;
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submitting to the Commission a compliance report within twelve month of the approval of the operational programme, not later than 20 December 2008;
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submitting to the Commission an annual control report setting out the findings of the audits carried out during the previous 12 month-period ending on 30 June of the year concerned, until 31 December each year in the period 2008-2015;
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submitting to the Commission, until 31 December each year in the period 2008-2015, an opinion, on the basis of the controls and audits that have been carried out under its responsibility, as to whether the management and control system functions effectively, so as to provide a reasonable assurance that statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular;
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submitting , where applicable under Article 88, to the Commission a declaration for partial closure assessing the legality and regularity of the expenditure concerned;
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submitting to the Commission at the latest by 31 March 2017 a closure declaration assessing the validity of the application for payment of the final balance and the legality and regularity of the underlying transactions covered by the final statement of expenditure, which shall be supported by a final control report.
Results of audits carried out by national auditors are reported to the Audit Authority, which reports them directly to the Commission. Audit reports are forwarded to the Managing Authority and Certifying Authority at the same time.
Group of auditors Countries participating in the Programme decided that the Audit Authority appointed for the Programme is not entitled to carry out its tasks directly within the territory of all countries participating in the Programme. As a result the Audit Authority shall be supported by a Group of auditors, which was set up in line with Article 14 (2) of the Regulation No 1080/2006. All Member States appointed their representatives to participate in the Group, which operates in line with the adopted Rules of procedures. Group of auditors is the only institution subordinate to the Audit Authority.
Carrying out audits within the territory of its own country remains the obligation of each of the Member States taking part in the Programme. Each Member State appoints national auditors, which perform audit works within their area. These auditors are represented by the members of the Group of auditors before the Audit Authority, which are delegated by each country.
National auditors are not formally subordinate to Audit Authority. The auditors carry out audit in line with Audit strategy adopted for the Programme by the Group of auditors. The latter supports AA in carrying out its tasks. The responsibilities of the group of auditors cover: reporting to the AA and informing on the results of audit tasks performed within the area of your own country, as well as ensuring that the audit tasks performed in individual Member States are implemented in line with international audit standards. The members of the group are obliged to ensure AA that audits in individual countries are carried out according to the Audit strategy. Results of audit tasks carried out within the area of individual Member States will be used by the AA to met its obligations towards the Commission.