Management:

Director: Dominik Zalewski
Deputy Director: Jacek Łepecki
Deputy Director: Marcin Dziułka
Deputy Director: Dorota Kwiecińska

Contact:

phone: +48 (22) 694 41 00
fax: +48 (22) 694 51 52
e-mail: sekretariat.das@mf.gov.pl

The role of the Department for Audit of Public Funds is:

• to exercise the tasks of the Audit Authority, Certification Body, independent audit body and to carry out audit of the management of EU funds and non-refundable grants from the aid provided by the member countries of the European Free Trade Association (EFTA) as regards the functioning of the management and control system of national operational programmes at the level of managing authorities; to conduct certification audit under the common agricultural policy, audit related to the security of IT systems used in the implementation of operational programmes (financed under the financial perspectives 2014-2020 and 2021-2027), National Recovery Plan, the European Union Solidarity Fund, ERASMUS+, the European Solidarity Corps, the Brexit Adjustment Reserve, the Common Agricultural Policy, and also: the Asylum, Migration and Integration Fund, the Internal Security Fund, the European Economic Area Grants and the Norway Grants; moreover, the Audit Authority ensures the conduct of audits of the proper functioning of the management and control system of the above-mentioned programmes/funds/mechanisms on the basis of an appropriate sample of operations based on declared expenditure;
• to supervise and coordinate the audit in relation to the management of EU funds and non-refundable grants from the aid provided by the member countries of the European Free Trade Association (EFTA) as regards the functioning of the management and control system of national operational programmes in the institutions of the implementation system, excluding managing authorities, regional operational programmes and operations financed by the Common Agricultural Policy;
• to perform the tasks of the Special Department within the meaning of Article 85 of the Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347 20.12.2013, p. 549 with changes);
• to coordinate audit that include i.a. the assessment of the managing of public funds, meeting the conditions for obtaining financial aid from public funds, using and disposing of state property; the assessment of the usage of property received from the State Treasury in order to carry out public tasks and of the correctness of privatization of State Treasury property; the assessment of the fulfilment of obligations arising from sureties and guarantees granted by the State Treasury, including using of funds whose repayment was guaranteed by the State Treasury in accordance with their intended purpose; the assessment of the correctness of declaring, calculating and paying liabilities of the state budget, state earmarked funds and other units of the public finance sector, which are collected by other authorities;
• to coordinate, in relation to expenditure side of the EU budget, the tasks of the AFCOS service laid down in Article 12a of the Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248 18.9.2013, p. 1 with changes);
• to participate in the working parties and committees of the Council of the European Union and the European Commission focusing on combating fraud affecting the EU budget and to develop negotiating positions and instructions for meetings of those working parties and committees.