Information concerning the audit authority and the bodies referred to in Article 61(3) of the basic Regulation
Article 49
As regards the audit authority and the bodies, referred to in Article 61(3) of the basic Regulation, the Member State shall provide the Commission with the following information: (a) a description of their respective tasks and their inter-relationships; (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; (c) the procedures for monitoring the implementation of recommendations and corrective measures resulting from audit reports; (d) the procedures, where appropriate, for the supervision by the audit authority of the work of the bodies involved in carrying out audits concerning the operational programme; (e) the procedures for the preparation of the annual control report and the closure declaration.