According to the ENPI Implementing Rules and Regulation 1638/2006, the JMA is subject to an annual external ex-post audit carried out by an organisation entirely independent of the JMA. Taking into account existing practices and structures, and in agreement with all participating countries, the Audit Authority from the Court of Accounts of Romania will perform the annual ex post financial audit on the accounts of the JMA.
The responsibility of the AA will be the audit on the direct expenditure of the JMA. This audit will also ensure the correctness of the JMA accounts and as such the JMA’s payments to the projects’ Beneficiaries.
The annual external report, prepared by the AA will be submitted as an annex to the JMA annual report, and will certify the statement of revenue and expenditure presented by the JMA in its annual financial report. In particular, it shall certify that stated expenditure has actually been incurred and is accurate and eligible.
The Turkish Operating Structure will designate an Audit Authority to carry out the audit of IPA funds in accordance with the Article 29 of the Commission Regulation (EC) No 2499/2007 for implementing Council Regulation (EC) No 1085/2006, dated 12 June 2007.