Management and Monitoring

The Auditing Authority (AA) plans, manages and coordinates monitoring activities during the entire programming period, thus ensuring the efficiency of management and monitoring systems and the correctness of operations.

For this purpose, the Auditing Authority must: organise strategic programming, verify that auditing targets have been achieved, and keep the EU Committee and the Managing Authority up to date on the outcomes of the assessments and the strategies pursued to implement the necessary corrective measures. In the event of irregularities or shortcomings the AA issues dedicated reports.

Assessments performed by the AA include documentary evidence of checks undertaken on the subjects managing interventions and on-site inspections verifying that co-funded interventions are correctly implemented.

Towards the end of the programming period, the AA must issue a final report, contained in the declaration of closure, including: all assessment reports undertaken during the programming period highlighting any shortcomings and irregularities incurred and stating the cost of such irregularities and how much of the cost has been recovered. The final report must also include an evaluation of the efficiency of the management and control systems for the operational Programme being monitored.