The Audit Authority is responsible for carrying out audits of systems, operations and accounts in order to provide the Commission with independent assurance of the completeness and veracity of the accounts, the effective functioning of the management and control system and the legality and regularity of declared expenses.

The audit authority shall draw up and submit to the Commission:

• An annual audit opinion based on all audit activities performed, covering each of the following components:
  • the completeness, truthfulness and accuracy of the accounts;
  • the legality and regularity of the expenditure included in the accounts submitted to the Commission;
  • the effective functioning of the management and control system;
• An annual control report presenting a summary of the findings, including an analysis of the nature and extent of the errors and deficiencies found in the systems, the corrective actions proposed and implemented as well as the resulting total error rate and the resulting residual error rate for expenditure included in the accounts submitted to the Commission.

The Management Authority and the Audit Authority define, by mutual agreement, the most appropriate methods of dialogue for the effective treatment of problems concerning the functioning of the management and control systems and the related improvement actions and the implementation of the program, without prejudice to mutual respect for the functions and autonomy of each Authority.

The complete list of the functions of the Audit Authority is contained in the articles. 77-80 of Regulation (EU) 2021/1060.

The functions of Audit Authority of the National Culture Program 2021-2027 are carried out by the General Inspectorate for Financial Relations with the European Union (IGRUE), Ministry of Economy and Finance.

Contacts:

Mr. Claudio Canetri

Ministry of Economy andFinance – State General Accounting Office
ufficio14@mef.gov.it