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Kontrola projektów w ramach polityki spójności oraz propozycje na okres programowania 2014-2020

100%

Szymański M.

Kontrola Państwowa

2012

tom 57

nr 3(344)

8-31

The article presents the principles of the audit process for projects realised within the cohesion policy of the European Union, which lies with managing authorities. They are obliged to implement the programmes effectively, efficiently and properly, and in accordance with the principle of sound financial management. Managing authorities are also obliged to audit every project in which financial support of the European Union funds is involved. The author of the article presents the legal basis for auditing, its definition, objectives and institutions that are authorised to audit those projects. He also discusses types of audits and good practices on the basis of the COCOF guidelines for auditing of projects. Moreover, the author presents proposals for changes in the management and audit system for the funds to be realised in the 2014–2020 financial perspective, as well as an assessment of the proposed provisions from the perspective of their impact on the audit process.