AMIF Audit Authority , Date: 2022.09.29, format: Article

The AMIF Audit Authority has been designated and established at the Federal Office for Migration and Refugees pursuant to Article 71 of Regulation (EU) 2021/1060 as the programme authority for the national implementation of the AMIF 2021-2027, in addition to the AMIF Management Authority.

The AMIF Audit Authority performs systems audits and project audits pursuant to Article 77 et seqq. of Regulation (EU) 2021/1060 and audits the AMIF Managing Authority's accounts. The audits are performed with the aim of determining the effectiveness and functioning of the AMIF Managing Authority's management and control system and obtaining assurance as to whether the annual accounts submitted to the EU Commission are legal and regular.

The AMIF Audit Authority is functionally independent under Article 71 paragraph 4 of Regulation (EU) 2021/1060, carries out its audits at second level of audit and applies internationally accepted audit standards in its auditing activities in accordance with Article 77 paragraph 2 of Regulation (EU) 2021/1060. The AMIF Audit Authority’s audits are not only performed at the Managing Authority but also at the beneficiaries.