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ESF Audit Authority

ESF Audit Authority

Role of the Audit Authority 

The Internal and EU Audit Unit in the Department of Education and Skills is the Audit Authority for the Programme for Employability, Inclusion and Learning 2014-2020.

In accordance with Article 127 of the Common Provisions Regulation (EU) No 1303/2013, the Audit Authority is responsible for:

  • drawing up an audit strategy within eight months of adoption of the Operational Programme, which outlines the audit methodology, the sampling method and the planning of audits in relation to the current accounting year and the two subsequent accounting years;
  • ensuring that declared expenditure is audited based on a representative sample using a statistical sampling method. The sample selected shall be sufficient to enable the Audit Authority to draw up a valid opinion;
  • drawing up an annual control report for the European Commission, setting out the main findings of the audits carried out during the year, including findings in regard to any deficiencies found in the management and control system and propose and oversee corrective actions.

The Audit Authority is functionally independent of the Managing Authority and Certifying Authority. 

For more information please contact:

Internal and EU Audit Unit

Floor 1, Block 2,

Marlborough Street,

Dublin 1,

D01 RC96.


Phone: 01 8896400