Mission and duties

Mission and duties

We perform external public audit on the management of funds related to financial assistance granted to Romania by the EU in compliance with the national and European legislation.
We are the only national body competent to perform external public audit on the management of non-refundable financial assistance, our duties and tasks being established by the community guidelines and the national legislation, their fulfilment being in compliance with constitutional provisions of art 148- EU Integration.

Through our audit missions:

• We assess the compliance of the management and control systems 
• We verify on the base of a representative sample the expenditure declared to the EC by the authorities responsible with the management and implementation of non-refundable financial assistance 
• We assess the completeness, the accuracy and reality of the information presented in the accounts to be submitted to the EC 

We fulfil the role of Certification Body for the agricultural funds.

We provide the EC with an audit opinion accompanied by an annual control report on the use of non-refundable financial assistance at operational programme/fund/ programme level for each accounting year defined in accordance with the European regulations. 

We inform the Romanian Parliament on the management of non-refundable financial assistance at operational programme/fund/ programme level through the annual public Report of the Court of Accounts.

Our vision

The Audit Authority’s vision is to be a dynamic and independent institution, acknowledged for its integrity and objectivity, respected for its professionalism and quality of the performed work, contributing to the improvement of the established management and control systems and also to the strengthening of the control environment through performed audits.  
The European Funds play a significant role in the economy and the social development of Romania, which is why by performing an effective and trustworthy audit we aim at increasing the accountability of the management and use of non-reimbursable financial assistance in compliance with the principle of sound financial management.

Our values

Our auditors carry out their activity in compliance with the fundamental ethical values, namely independence, integrity, objectivity, confidentiality, competence and professional conduct.