AUDIT AUTHORITY (AA)
Ministry of Finance of the Republic of Slovenia, Budget Supervision Office of the RS
Tel: +386 (0)1 369 69 00
Fax: +386 (0)1 369 69 14
Group of Auditors (GoA)
Directorate General for Audit of European Funds, Hungary
Bartók Béla út 105-113
In accordance with Article 127 of Regulation (EU) No. 1303/2013, the AA shall ensure that audits are carried out on the proper functioning of the management and control system of the cooperationl programme and on an appropriate sample of operations on the basis of the declared expenditure. It also prepares the report and opinion on the compliance of the management and control systems.
The AA is assisted by a Group of auditors (GoA) comprising of representatives from responsible bodies of each MS participating in the Cooperation Programme. The audit body functions (audits on the territory of Hungary) are fulfilled by the Directorate General for audits of European Funds from Hungary – Audit Body (AB). The representatives have to be independent from the MC members, the controllers designated according to Article 23 (4) of the ETC Regulation and any operation’s activities and finances. The GoA was set up within three months of the decision approving the Programme at the latest. It draws up its own Rules of Procedure and is chaired by the AA. The decision on the body carrying out the system audits and the checks on expenditure will be taken by the AA and the GoA during the process of designing the audit strategy of the Programme.
The AA shall, in the implementation of its tasks, act in full accordance with Slovenian and European institutional, legal and financial provisions.