Audit of European Union Funds Executive Agency (АEUF EA ) is a body responsible for carrying out specific audits on EU funds and programmes in line with international agreements for EU funding and applicable EU regulations on management and control of the funds provided by European Regional Development Fund (ERDF), Cohesion Fund (CF), European Social Fund (ESF), Fund for European Aid to the Most Deprived (FEAD) and other funds, mechanisms and programmes where Republic of Bulgaria receives EU and other donors funding.
АEUF EA is formally designated as Audit Authority and Independent Audit Body for designation of bodies, responsible for the management, control and coordination of EU Structural and Investment Funds (ESIF) and other instruments and initiatives of the European Union.
In accordance with EU regulations and national legislation, АEUF EA also carries out functions of:
- Audit Authority and an Independent Audit Body for Programmes of Cross-border cooperation at the EU external borders, namely IPA CBC Bulgaria - the former Yugoslav Republic of Macedonia, Bulgaria - Serbia and Bulgaria - Turkey for the programming periods 2007-2013 and 2014-2020;
- Audit Authority for EU programme for education, training, youth and sport, namely "Erasmus+" (incl. Youth in action Programme and Life-long learning Programme);
- Audit Authority for European Return Fund and External Borders Fund, part of the General Programme "Solidarity and Management of Migration Flows" (SOLID) (for programming period 2007-2013);
- Audit Authority for Financial Mechanism of the European Economic Area and the Norwegian Financial Mechanism for the programming periods 2009-2014 and 2014-2021;
- Audit Authority for Bulgarian -Swiss Cooperation Programme to reduce economic and social disparities within enlarged European Union;
- Member of the respective Groups of Auditors and Audit body responsible for audits on Bulgarian territory for European Territorial Cooperation Programmes Romania-Bulgaria, Greece - Bulgaria, Danube transnational programme, ENI CBC Black See Joint Operational Programme, INTERREG Europe, URBACT and ESPON Cooperation Programmes for programming periods 2007-2013 and 2014-2020, as well as Balkans - Mediterranean Programme 2014-2020 and South - East Europe Programme 2007-2013;
- Audit Authority for Cash-Flow and Schengen Facility;
- Audit Authority responsible for closure of ISPA/Cohesion fund;
- Certification Authority for SAPARD.
AEUF EA independence is explicitly regulated in the Law on Internal Audit in the Public Sector, Rules of Procedure of the AEUF EA and Ordinance № N-2 of 30.06.2016 on the rules and procedures of implementation, coordination and harmonization of the specific audit activities of EU funds and programmes, issued by the Minister of Finance.
