Background & Objectives
- The Danube Transnational Programme(DTP) is a financing instrument of the European Territorial Cooperation (ETC) which finances projects for the development and practical implementation of policy frameworks, tools and services and concrete small-scale pilot investments. Geographically, the DTP area overlaps with the territory addressed by the EU Strategy for the Danube Region (EUSDR), comprising also the Danube river basin and the mountainous areas (such as the Carpathians, the Balkans and part of the Alps).
- Participating countries: Austria, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Germany, Hungary, the Republic of Moldova, Montenegro, Romania, Serbia, Slovakia, Slovenia and Ukraine.
Activities
- Develop Audit Strategy and Plan: Based on the strategic audit plan created by the Audit Authority (AA), tasks specified in legislation, and the Audit Manual.
- Conduct Audits: Include operation and system audits, coordination of audit activities, and preparation and performance of desk-based and on-the-spot audits.
- Prepare Audit Reports: Drafting and finalizing audit reports.
- Follow-Up: Perform follow-up activities based on audit recommendations.
- Quality Assurance: Ensure quality assurance in all audit processes
Results
- Compliance Verification: Determine if payments certified and declared to the European Commission were regular.
- Legislation Adherence: Check if project implementation complies with relevant legislation, internal rules, and subsidy contracts.
- Audit Trail Compliance: Ensure compliance with the audit trail.
- Recommendation Implementation: Examine the follow-up on measures recommended by previous audits.
- Audit Performance: Conduct second-level audit activities in line with relevant Community and national legislation, International Standards on Auditing (ISA), and the Audit Manual.
