Operational Programme “European Territorial Co-operation Austria-Czech Republic 2007-2013”; Follow-up Audit

In October and November 2017, the Austrian Court of Audit (ACA) carried out a follow-up audit with regard to the province of Lower Austria and assessed the implementation of the recommendations it had issued in the framework of its preceding audit of the Operational Programme “European Territorial Co-operation Austria-Czech Republic 2007-2013” (volume Lower Austria 2014/9). The ACA found that, of the 15 audited recommendations, the Province of Lower Austria had implemented nine fully, two partially and three not at all. As regards one recommendation, the ACA refrained from assessing its implementation, as the facts giving rise to the recommendation had changed in the meantime. The ACA assessed the implementation of its recommendations against the backdrop of EU requirements for the period 2014-2020 and based on the co-operation programme “INTERREG V-A Austria-Czech Republic 2014-2020“ (INTERREG AT-CZ 2014-2020).