The Ministry of Finance of the Slovak Republic (MF SR) is designated as the Audit Authority (Authority) for the European Structural and Investment Funds (ESI Funds) within the meaning of Act No 292/2014 on the contribution from the European Structural and Investment Funds and amending certain acts, as amended. Within the organisational structure of the Ministry of Finance, the AA performs the tasks of the Audit and Control Section. The aim of the project in question is to ensure the quality and efficiency of the duties and tasks assigned to the AA from the relevant regulations and legislation of the European Union (EU) and the Slovak Republic through the use of personnel capacities/experts from external environment in the course of audits. The use of external capacities is planned by the applicant due to the scale and complexity of the tasks of the AA and the high staffing burden of the AA and the Office of the Juvenile Audit (ÚVA) as a co-operating body of the AA. The involvement of external capacities is intended to achieve effective auditing in line with the requirements of EU legislation. The main activity of the project is to outsource services to the audit authority in carrying out audits of operations, system audits, audits of accounts and other types of audits within programmes and areas covered by the ESI Funds, including the possibility of refinancing expenditure related to the audit of ETC programmes where the MoF SR performs the tasks of the AA or of a member of the group of auditors.