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Ensuring an effective functioning of the OP management system is the task of the Audit Authority (AA). In Castilla-La Mancha, the body responsible for this function is the Intervención General de la Junta de Comunidades (General Intervention of the Board of Communities).
The audit authority is responsible for: ensuring that audits are carried out to verify the effective functioning of the management and control systems of the OP; ensuring that audits are carried out on operations on the basis of an appropriate sample; presenting the Commission an audit strategy to ensure that the main bodies are audited; and ensuring that audits are spread evenly throughout the programming period.
The AA must also submit to the Commission an annual control report setting out the findings of the audits carried out; issue an opinion on the basis of the controls and audits that have been carried out under its responsibility; and submit a declaration for partial closure assessing the legality of the expenditure.
In 2017, the AA will also be responsible for submitting an OP closure declaration assessing the validity of the application for payment of the final balance and the regularity of the transactions covered, which will be supported by a final control report.
