Audit Authority (AA)

The AA ensures that audits are carried out on the PMCS, on an appropriate sample of projects and on the annual accounts of the Programme.

The role of the Audit Authority is played by the Head of the National Revenue Administration. The function of the Head of National Revenue Administration is fulfilled by the Secretary of State within Polish Ministry of Finance. The Head of National Revenue Administration performs its tasks through the Department for Audit of Public Funds in the Ministry of Finance.

As required in the Art. 32 (4) of the IR, the AA is independent from the MA as well as from the CCPs. Functions of the AA, MA and CCPs are performed by separate and independent bodies.

All audit bodies are in every circumstance fully independent in their audit work in relation to the MA, to the CCPs and to the JTS as well as from other bodies involved into the implementation of the Programme. This shall be clearly stated in the RoP of the GoA.

Each participating country has set the minimum qualifications and experience for the nationally designated members in the GoA and for the auditors carrying out the auditing duties. All of them  must be qualified in audit work.

The AA in particular:

• shall ensure that audits are carried out on the management and control systems, on an appropriate sample of projects and on the annual accounts of the Programme;
• where audits are carried out by a body other than the AA, shall ensure that this body has the necessary functional independence;
• ensure that the audit work complies with internationally accepted auditing standards;
• shall submit an audit strategy for performance of audits to the Commission within 9 months of the signature of the first financing agreement in accordance with Art. 8(2) of the IR. The audit strategy shall set out the audit methodology on the annual accounts and on projects, the sampling method for audits on projects and the planning of audits for the current accounting year and the two subsequent accounting years. The audit strategy shall be updated annually from 2017 until end 2024. Where a common management and control system applies to more than one Programme, a single audit strategy may be prepared for the Programmes concerned. The updated audit strategy shall be submitted to the Commission together with the Programme annual report;
• shall draw up in conformity with Art. 68 of the IR an audit opinion on the annual accounts for the preceding accounting year and an annual audit report.

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