Audit of EU funds
The Swedish National Financial Management Authority, ESV, is the National Audit Authority of EU funds, operating on a shared management basis. This means that the European Commission has overall responsibility for the funds but that the Member State Sweden is responsible for their implementation in Sweden.
The funds' EU resources shall be used for the right purpose and in an effective manner, which governs ESV's mission as audit authority. The funds covered by the audit assignment are
- the structural funds
- the European Fisheries Fund
- the SOLID funds
- the agricultural funds.
The mission of the audit authority also includes auditing the Swedish co-financing. Our mission is to promote correct and effective administration in Sweden.
System and project audit
ESV's mission is to conduct audits in an effective and appropriate manner. We audit how the agency responsible for the management in Sweden has carried out its mission. The audit operations are independent of the agencies being audited.
We perform two types of audit: system and project audit. The former is an audit to ensure that management and control systems comply with applicable rules and regulations. The latter is an audit of the projects and the funding they have received. Via audits and assessments, we check that the payments have been made in accordance with applicable regulations in order to ensure the agencies' management has been effective.
ESV reports the results of the audits to the Commission, the Government and the agencies audited.