Joint audit report Implementation of the Operational Programme Cross-Border Cooperation Republic of Poland – Slovak Republic 2007–2013
Report ID: 341
On 20 December 2007 the European Commission, by means of the decision No C (2007) 6534, approved the Programme. It received support from the European Community by means of the European Regional Development Fund resources for particular borderland areas on the Polish and Slovak sides of the border. The support area of the Programme in Poland included among others: the so called Krosno-Przemyśl subregion and in Slovakia Prešovský Kraj and Žilinský Kraj. Additionally, on the Polish side among others poviat Rzeszów and township Rzeszów were also added to the Programme and could participate in the projects as adjacent areas.
The audit of the Programme was undertaken on the basis of a cooperation agreement concluded on 18 February 1998 between the Supreme Audit Office of Poland (NIK) and the Supreme Audit Office of Slovakia (NKU) – as a result of the joint initiative of NIK Regional Branch in Rzeszów and NKU Expozitur: in Košice and Prešov. The audits were conducted in the periods: November 2009–August 2010 and September 2012–May 2013.
The aim of the audit was to assess the regularity with which and extent to which the Polish and Slovak entities have executed the priorities and goals of the Operational Programme Cross-Border Cooperation Republic of Poland – Slovak Republic 2007–2013, in particular:
− the effectiveness of the joint organisational structure established in both countries for the
management, implementation and audit of the Programme;
− the execution of particular projects (subjects) within the I and II priority axes of the Programme by the beneficiaries with regard to legality, regularity and economy;
− the achievement of operational goals specified for the particular priority axes.
The axes set were:
I. Development of cross-border infrastructure;
II. Social and economic development;
III. Support of local initiatives (microprojects) and
IV. Technical assistance, in compliance with the partnership obligation.