Ever since its establishment in 2005, the Audit Authority has shown a permanent interest in developing relationships with other institutions, at both national and international levels. One of the duties of the President of the Audit Authority, foreseen at art 15 paragraph (3) h) of Law no 94/1992 on the organization and functioning of the Court of Accounts is to represent the Audit Authority and to establish in its name relations with the European and national public authorities.
At international level, the type of relationships developed by the Audit Authority with other institutions relates to the specificity of the performed work; therefore, most of them concern the collaboration with representatives of the European Commission, of the European Court of Accounts, and also with other homologues structures within European Union’s Member States.
Externally, inter-institutional relations usually take the form of annual bilateral coordination meetings with representatives of the European Commission, of technical working meetings between the representatives of the national audit authorities and of the European Commission and the European Court of Auditors, of annual meetings with the audit authorities from all the Member States – the Homologues Group Meetings, as well as other meetings on specific topics in the field of management and control of European funds.
Also, the Audit Authority is actively involved in the activity of different working groups established at the European Commission level, stating observations in its area of expertise, thus bringing its contribution to the drafting and implementation of the legislation, of the technical guides, and also to the completing of common, unitary approaches on some specific issues of the audit work.
The Audit Authority’s participation to these international meetings aims at identifying the best of the practices and principles that can increase the quality level of the audit work.
At national level, the Audit Authority developed inter-institutional relations with the aim of strengthening the cooperation with the national bodies that are part of the management and control systems of the programmes financed from European grants, and as well as with other national authorities and bodies which, according to the specificity of the carried-out work, are among those managing, implementing and controlling these funds.
At the same time, the main findings and recommendations are included in the Public Annual Report of the Romanian Court of Accounts, thus ensuring the transparency of its activity and informing the general public on the management of non-refundable financial assistance.
The inter-institutional cooperation relations are strengthened at national level through the Audit Authority’s participation in various meetings and working groups where it contributes to the increase of effectiveness of the national management and control system for the management of non-refundable European funds by offering its points of view.
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