Article 23 Information concerning the audit authority and bodies carrying out auditsX1

As regards the audit authority and the bodies referred to in Article 62(3) of Regulation (EC) No 1083/2006, the Member State shall provide to the Commission the following information:

1. (a)

   a description of their respective tasks and their inter-relationship, including, where applicable, the relation with the coordination body referred to in Article 73(1) of Regulation (EC) No 1083/2006;

2. (b)

   the organisation chart of the audit authority and of each of the bodies involved in carrying out audits concerning the operational programme, describing how their independence is ensured, the indicative number of posts allocated and the qualifications or experience required;

3. (c)

   the procedures for monitoring the implementation of recommendations and corrective measures resulting from audit reports;

4. (d)

   the procedures, where appropriate, for the supervision by the audit authority of the work of bodies involved in carrying out audits concerning the operational programme;

5. (e)

   the procedures for the preparation of the annual control report and closure declarations.