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About us

Governmental Audit Office of EU Funds (hereinafter: Audit Authority) was established as a service of the Government of the Republic of Serbia, acting as the audit authority for the Instrument for Pre-Accession Assistance. The Audit Authority is functionally independent of all actors in the management, control and supervision system that was established in the Republic of Serbia for implementation of IPA funds. The Audit Authority conducts audits of the management and control system, legality and regularity of actions and transactions and annual accounts, in line with internationally accepted audit standards, guidelines issued by the European Commission and Audit Manual of the Audit Authority.

The Governmental Audit Authority of EU Funds was founded by the Decree of the Government of the Republic of Serbia (Official Gazette of the Republic of Serbia, no. 41/11 and 83/11) on 2 June 2011, pursuant to Article 31, paragraph 1 of the Law on Government (Official Gazette of the Republic of Serbia, no. 55/05, 71/05-amended, 101/07, 65/08 and 16/11), which regulates its organisation and scope of work.

The Audit Authority performs professional tasks for the needs of the Government, which are related to auditing and verification of compliance of the European Union programmes implementation system where management powers are conferred to the Republic of Serbia, in line with obligations undertaken under the Law Ratifying the Framework Agreement between the European Commission and the Republic of Serbia on the rules on cooperation regarding the financial aid of the European Commission to the Republic of Serbia, in accordance with the rules of the instruments of pre-accession assistance (Official Gazette of the Republic of Serbia, no. 124/07), as well as with the Law ratifying the Framework Agreement between the Republic of Serbia and the European Commission on the arrangements for implementation of Union financial assistance to the Republic of Serbia under the instrument for pre-accession assistance (IPA II) (Official Gazette of the Republic of Serbia, no. 19/2014), and in manner defined by these Agreements, within establishment of the decentralised/indirect management system of EU funds, and for the needs of implementation of programmes and projects financed from the European Union funds.

Scope of work of the Audit Authority is regulated by the Decree on appointing the Audit Authority for auditing the management system for pre-accession assistance programmes of the European Union under the Instrument for Pre-Accession Assistance (IPA II) (Official Gazette of the Republic of Serbia, No. 86/2015).

Founding of the Audit Authority is aimed at fulfilling several objectives: 1) audit of the management system of EU funds; 2) verifying efficient and sound functioning of the EU funds management and control system; 3) audit of transactions related to the EU funds and the funds earmarked for national co-financing of EU projects and programmes; 4) verifying reliability of relevant accounting information, all in line with the Framework Agreement, Annex 5 (IPA II) and the Framework Agreement, Annex A, Article 7 (IPA II).