Audit authority

(EC) Regulation 1083/2006 defines an audit authority as ‘a national, regional or local public authority or body, functionally independent of the managing authority and the certifying authority, designated by the Member State for each operational programme and responsible for verifying the effective functioning of the management and control system’. In practice, audits authorities are part of the national Court of Auditors/Court of Accounts/Audit Offices in the Member States.