Audit Authority. The Directorate General for Audit of European Funds (DGAEF) shall act as the Audit Authority. The DGAEF is an independent legal entity within the central state administration, established by Legal Act. The DGAEF’s activities include the performance of audit authority tasks regarding the support from the European Regional Development Fund, the European Social Fund and the Cohesion Fund, and also the audit tasks defined by the Government regarding other European Union and international funds, including the EEA and Norwegian Financial Mechanisms. The Audit Authority performs its tasks in line with international audit standards and relevant provisions of European legislation. The Director General of the DGAEF shall act as the head of the Audit Authority. The Director General of the DGAEF reports to the Minister for National Economy. The relationship of the DGAEF with the Ministry for National Economy is coordinated by the Deputy State Secretary responsible for the Treasury who reports to the State Secretary for Public Finances of the Ministry for National Economy. The roles and responsibilities of the Audit Authority in respect of funding from the EEA FM are stipulated in the Regulation, in particular Article 4.6 thereof. The Audit Authority is functionally independent of the National Focal Point and the Certifying Authority and all other institutions participating in the management and control of the EEA Financial Mechanism 2009-2014. The National Focal Point shall be responsible for the preparation and submission of irregularities reports. The roles and responsibilities of the National Focal Point in relation to preparation and submission of irregularities reports are stipulated in the Regulation, in particular Article 11.3 thereof.
