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: