Interreg

This project is part of the technical assistance of the INTERREG programme. This includes the bodies and organisations jointly responsible for the management of the programme.

In accordance with Regulation (EU) No 1303/2013, Art. 127, the audit authority ensures that the proper functioning of the management and control system of the operational programme and the operations are audited (on the basis of appropriate samples) on the basis of declared expenditure (second level control). The audit authority shall establish an audit strategy and an annual control report for this purpose.

The audit authority shall carry out the tasks provided for in Regulation (EU) No 1303/2013, Art. 127, in accordance with the provisions of the Implementing Regulation, without being subject to instructions. It operates independently of the managing and certifying authority and works in accordance with

internationally recognised audit standards.

The audit authority is empowered to perform the tasks under Regulation (EU) No 1303/2013, Art. 127 directly in the entire programme area and is therefore not supported by a group of financial auditors consisting of respective representatives from the Member States (cf. Regulation (EU) No 1299/2013, Art. 25).

The audit authority regularly informs the managing and certifying authorities of the results of the audits and controls it has carried out. In addition, within the scope of its activities, it can make recommendations for programme improvements and for the future avoidance of errors and, at the request of the managing authority, it participates in an advisory capacity in the run-up to planned programme changes, although it is not involved in the decision-making and implementation.

The audit authority is based at the NRW Ministry of Finance.