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Under Article 60 of Reg (EC) 1083/06, the European Commission states that one of the tasks of the Management Authority is the undertaking of Ist level audits, and of the Audit Authority is to perform II level audits.

The parties involved in checking and auditing activity are the Management Authority (MIUR), the Intermediate Body (MiSE) and the Certification Authority (MIUR).

The first level of checking, undertaken by the Ist level Organisational Checking Unit (UOCIL), is conducted together with the management of the intervention, and its aim is to verify the correct execution of the management operations. The second auditing level on the operations, made while taking into account certified expenditure, is conducted by the Audit Authority, identified as the Public investment auditing unit (UVER) of MiSE - DPS.

Second level auditing conducted by UVER also aims to assess the effectiveness of the Si.Ge.Co. to guarantee the correctness of the stated expenditures and the legitimacy and regularity of the underlying transactions.

By drawing up Annual Audit Reports, available in this section, the AA constantly informs the Management Authority, Certification Authority, Intermediate Body and European Commission on the outcome of the checking and the activities undertaken to correct any irregularities or drawbacks.

With respect to second level auditing, the activities are conducted by the European Commission, the European Anti-Fraud Office (OLAF) and the European and Italian Courts of Auditors. These include the checking and supervision conducted for compliance with European regulations on administrative practices, compliance of the administrative procedures with European rules, administrative investigations in the fight against fraud, corruption and illegal activities, checking on the performance of management of EU public resources conducted by the European Court of Auditors, and further checking on funding from the EU conducted by the Italian Court of Auditors, completing the range of checking conducted to guarantee the correct and transparent use of resources.

The aim of the Annual Audit Reports (AAR), drawn up by the Audit Authority is to present to the European Commission the results of the auditing conducted over the 12-month period before 30 June of each year, in accordance with the auditing strategy of the Operational Programme, and the eventual drawbacks identified in the Programme management and checking system.