Pursuant to the Decision of the Government of the Republic of Croatia adopted on 12 November 2020 establishing the manner of allocating of grant funds from the European Union Solidarity Fund approved for financing of rehabilitation of damages caused by the earthquake occurred in the areas of the City of Zagreb, Krapinsko-zagorska County and Zagreb County, appointment and determination of the responsibilities of the National Coordinating Body, bodies responsible for the implementation of the financial contribution and the Independent Audit Authority (OG 125/2020, OG 79/2022) and the Decision of the Government of the Republic of Croatia adopted on 24 November 2021 establishing the manner of allocating of grant funds from the European Union Solidarity Fund foreseen for financing of rehabilitation of damages caused by the earthquake occurred in the areas of the City of Zagreb, Krapinsko-Zagorska County, Zagreb County, Sisačko-Moslavačka County, Karlovačka County, Varaždinska County, Međimurska County, Brodsko-posavska County, Bjelovarsko-Bilogorska County and Koprivničko-Križevačka County, appointment and determination of the responsibilities of the National Coordinating Body, bodies responsible for the implementation of the financial contribution and the Independent Audit Authority (OG 127/2021 and OG 143/2021), the Central Finance and Contracting Agency (CFCA) shall be appointed as the Independent Audit Authority (IAA) for implementation of the aforementioned Decisions.

In accordance with Article 8 of the Council Regulation (EC) No 2012/2002 of 11 November 2002 establishing the European Union Solidarity Fund, namely the Regulation (EU) 2020/461 of the European Parliament and of the Council amending Council Regulation (EC) No 2012/2002, the Independent Audit Authority bears the responsibility for issuing opinions which are attached to the report on implementation of the financial contribution from the Fund. 

The CFCA, acting as the Independent Audit Authority (IAA), shall perform the following tasks:

• drafting Audit Report in line with International Auditing Standards which determines whether the statement justifying the expenditure represents true and fair view of expenditures and whether the financial contribution from the European Union Solidarity Fund (EUSF) is legal and regular (in line with Article 59, paragraph 5 and Article 60, paragraph 5 of the Regulation (EU, Euratom) No 966/2012)
• attaching the Audit Report with the opinion
• ensuring the adaptation of the internal organization, i.e. existence of the organizational structure which encompasses their duties while respecting the principle of segregation of duties  
• ensuring the distribution of relevant human resources for the implementation of EUSF
• ensuring the relevant audit trail
• when required, prepares the internal procedures related to the detailed description of performing tasks within the framework of organizational unit(s) which are responsible for the implementation of EUSF (each organizational unit individually assesses its requirements or in line with the request from the National Coordinating Body or the IAA).

The Service for Audit of funds from the European Union Solidarity Fund approved for financing of rehabilitation of damages caused by the earthquake bears the responsibility for performing audit activities in accordance with the International Auditing Standards and ethical principles. Within the CFCA which is appointed as the body which represents the Independent Audit Authority (IAA) within the established management and control system for the EUSF, the segregation of duties was ensured between the Service for Audit of funds from the European Union Solidarity Fund approved for financing of rehabilitation of damages caused by the earthquake and the CFCA management structure in a way that the Service for Audit of funds from the European Union Solidarity Fund approved for financing of rehabilitation of damages caused by earthquake performs its functions as the IAA autonomously and independently as previously defined.