%0 Journal Article
%T The Audit Authority in Poland: Its Essence and Operational Rules
%A Mucha, Anna
%J Public Administration Yearbook
%V 2019
%R 10.4467/24497800RAP.19.017.11482
%N 2019 (5)
%P 269-283
%K audit authority, EU funds, operational rules
%@ 2449-7797
%D 2019
%U https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/instytucja-audytowa-w-polsce-istota-i-zasady-funkcjonowania
%X 
	In order to properly redistribute funds from the European Union’s budget, its member states are required to follow certain rules. For each established operational programme, each member state is required to designate institutions responsible for management and certification as well as a functionally independent audit authority. The audit authority is appointed on the basis of relevant regulations and its role, duties and functions should be clearly defined. The most important aspect is the independence of the audit authority, which means that there are no conditions restricting the ability of institutions to perform their duties in an impartial manner. At all stages, the audit authority should ensure that its tasks are performed in an independent and objective manner without any possible conflict of interests. The organisational structure and status of the audit authority may cause some limitation of its activity, in particular when it is a part of the same public entity as the audited ones. Importantly, no one can interfere in defining the scope of the audit activities, work or the transmission of results conducted by the audit authority.