Department 52 – Audit Authority
The Department performs the duties and powers related to the direct performance of the function of the audit authority of EU financial assistance granted to the Czech Republic under the instruments of individual EU policies and cohesion policy in the programming periods 2007-2013, 2014-2020 and 2021-2027 (hereinafter also referred to as the "relevant programming periods") in order to ensure a uniform system of protection of the financial interests of EU countries, in accordance with Act No.320/2001 Coll., Act No.255/2012 Coll., relevant EU legislation and taking into account internationally accepted auditing standards.
The Department ensures the above mentioned performance of the audit authority for the Structural Funds, Cohesion Funds and the European Fisheries Fund in the programming period 2007-2013; the European Economic Area/Norway Financial Mechanisms 2014-2021; the Asylum, Migration and Integration Fund and the Internal Security Fund in the programming period 2014-2020 and 2021-2027; Border Management and Visa Financial Instrument for the programming period 2021-2027; European Structural and Investment Funds (excluding the European Agricultural Fund for Rural Development) for the programming period 2014-2020 and 2021-2027; Recovery and Resilience Instrument; audits and exceptional enquiries by specific mandate. For the 2014-2020 programming period, the Department also acted as the independent audit body for the operational programmes of the European Structural and Investment Funds and the independent audit body for the Asylum, Migration and Integration Fund and the Internal Security Fund. The Department prepares the concept of the system of audits of foreign funds, develops the methodology for the performance of audits carried out by the audit authority and performs reporting duties in relation to EU and national authorities in accordance with EU and Czech regulations. It participates in meetings with foreign bodies and organisations dealing with audits in relation to EU cohesion policy funding, participates in EC and ECA audit missions, including working groups organised at national level or within the Ministry.
Units
- Unit 5201 – Methodological and Legal Support for AO, OP TS and AMIF/ISF
- Unit 5202 – Audit of ETC
- Unit 5203 – Coordination of Audits of ESIF and Other Funds
- Unit 5204 – Audit of OP Transport
- Unit 5205 – Audit of OPE and OPJT
- Unit 5206 – Audit of Integrated Regional OP
- Unit 5207 – Audit of OP PIK and OP TAK
- Unit 5208 – Audit for OP F, OP RDE and OP JAC
- Unit 5209 – Audit of Audit OP Z, OP PPR and OP Z+
- Unit 5210 – Audit for NRP and Other Programmes