Welcome to the official website of the Audit Authority for Audit of Instrument for Pre-Accession Assistance in the Republic of North Macedonia. The purpose of this website is to provide the public with information and data about the Audit Authority. The legal framework for audit of the Instrument for pre-accession assistance (IPA) and the work of the Audit Authority derives from the Council Regulation (EC) No.1085/2006.
Objective of audits carried out by the Audit Authority is to obtain reasonable assurance and express opinion on the effective and sound functioning of the IPA management and control system, and on the reliability of accounts and statements of expenditure for the funds used under the European Union pre-accession assistance in the Republic of North Macedonia. We give recommendations for improvement of working operationsand we monitor the implementation and consistency of the reports on the implementation of IPA programmes with the regulations of the European Union.
The Audit Authority was established with the Law on Audit of IPA as an autonomous and independent legal entity, functionally independent from all actors in the IPA management and control systems. The Law regulates the subject matter of audit, organization and competences of the Audit Authority and manner of performing audit of IPA in the Republic of North Macedonia under decentralised management with and without ex-ante control by the European Commission.
Our scope of work is considerable and has a special significance for the overall implementation of the IPA programmes, Therefore it is highly important to maintain the cooperation with all bodies comprising the decentralized IPA management and control system, such as the national and European institutions as well as the final beneficiaries of funds.
We hope that information found on our website will help you to get familiar with us and our competences, with the notion of IPA and the relevant structures for implementation of IPA.