JURISDICTION
The mandate of the Audit Authority is defined in accordance with relevant EU regulations and national legislation, and derives from the international obligations of the Republic of Serbia towards the European Union, primarily from the Stabilisation and Association Agreement (SAA), which entered into force in 2013. This Agreement lays the foundations for financial cooperation and reforms in the areas of public financial management and control.
Within the system of indirect management of EU pre-accession assistance in Serbia, the role of the independent Audit Authority has been assigned to the Office for Audit of European Union Funds Management Systems (hereinafter: the Office). The Office performs professional tasks on behalf of the Government, in cooperation with other public administration bodies, related to the audit and verification of compliance of the implementation systems for European Union programmes, in line with obligations undertaken under the relevant agreements and contracts concluded between the European Commission and the Government of the Republic of Serbia. These agreements and contracts establish rules for cooperation related to the EU financial assistance to the Republic of Serbia, under the framework of a decentralized and shared management system and indirect management of EU funds, for the purpose of implementing EU-financed programmes and projects.
The Office was established in 2011 as a governmental service, based on the Government Regulation on the Establishment of the Office for Audit of European Union Funds Management Systems (Official Gazette of the RS, Nos. 41/2011 of 10 June 2011, 83/2011 of 9 November 2011, and 81/2023 of 22 September 2023), which sets out its structure and scope of responsibilities.
MISSION
Functionally independent from all actors within the management and control system for EU pre-accession assistance in the Republic of Serbia, the Audit Authority provides the European Commission and the Government of the Republic of Serbia with an independent audit opinion and assurance on the completeness, accuracy and veracity of the annual financial reports or statements/annual accounts, the legality and regularity of underlying expenditures and the efficiency and sound functioning of the management and control systems, in line with international auditing standards and the guidelines of the European Commission.
VISION
Highly professional and credible within its mandate, the Audit Authority, through its audit recommendations, ensures the efficient and effective functioning of the management and control systems, with the aim of their continuous improvement and the protection of the interests of both the EU and the Republic of Serbia.
Through continuous improvement of its methodology, capacity building, and alignment with international auditing standards and best European practices, the Audit Authority is preparing to expand its mandate to the audit of structural and investment funds after Serbia’s accession to the European Union.
ORGANISATIONAL STRUCTURE
In line with the Rulebook on internal organisation and job classification which came into effect on February 3, 2024, the Governmental Audit Authority Office of EU Funds has the following internal units:
- Audit Group for the National Action Programmes – institution and capacity-building; socio-economic and regional development; employment, social policies, education, promotion of gender equality and human resources development
- Audit Group for regional and territorial cooperation programme;
- Audit Group for agriculture and rural development – IPARD programme;
- Group for methodology and audit quality control;
- Group for internal audit;
- Group for legal and financial affairs.
