Certifying Authority is an organisational unit established by the Ministry of Regional Development, which is responsible for certification of expenditure incurred under European Funds. It is independent from Managing Authorities governing individual Operational Programmes.
Now a specially established department in the Ministry of Regional Development functions as the Certifying Authority – Certifying Authority Department.
Tasks
Certifying Authority is responsible, especially for:
-
developing and forwarding to the Commission certified statements of expenditure and applications for payment;
-
certifying that the declaration of expenditure is accurate, results from reliable accounting systems and is based on documentation that is verifiable;
-
certifying that the declared expenditure complies with Community and national rules and were incurred in connection with the projects selected for co-financing,
-
ensuring that it received from the Managing Authority relevant information on the procedures and verification of expenditure,
-
considering results of all audits conducted by the Audit Authority or under its responsibility,
-
retaining accounting records in electronic form, which concern expenditure declared to the European Commission,
-
considering information on irregularities identified in the Operational Programme;
-
considering the results of controls conducted by the Managing Authorities,
-
issuing opinions on expenditure,
-
carrying out control visits at Managing Authority offices and institutions subordinate to them (or possibly at the Beneficiaries).
Supervision of the Certifying Authority is a task of one of the members of the Management Board of the Ministry of Regional Development. He/she is directly responsible before the Minister of Regional Development, and he/she independently decides on certifying or suspending certification of expenditure statements or applications for payment, which are directed to the European Commission.
Intermediate Bodies in Certification (IPOC)
For Regional Operational Programmes the Certifying Authority has delegated some of its obligations to the Voivodeship Offices on the basis of a concluded agreement. Authorities, which received such entitlements are the so-called Intermediate Bodies in Certification.