PBU

Group of Auditors (GoA)

Members of GoA shall assist the AA in the assessment of the national part of the system and during the performance of sample checks of project expenditure. It also assists the AA in the elaboration of the audit strategy for the Programme either by preparing it jointly or by endorsing the one prepared by the AA.

 

GoA comprises a representative of each participating country. It shall be set up within three months of the designation of the MA. The GoA shall draw up its own RoP. The GoA shall be chaired by a representative of the AA.

 

The designated civil servants representing the following institutions and positions are nominated to the GoA:

  1. Poland: General Inspector of Treasury Control (Ministry of Finance, Department for Protection of EU Financial Interests)
  2. Belarus: Ministry of Finance
  3. Ukraine: Accounting Chamber

 

The following topics relating to audit work will be discussed at the meetings of the GoA:

  • Audit Strategy (including sampling method, audit methodology on the annual accounts and on projects etc.);
  • audit opinion on the annual accounts;
  • annual audit report;
  • other relevant issues raised by member(s) of the GoA.