DUTIES OF THE VARIOUS AUTHORITIES

Tasks of the responsible authority

1. The responsible authority shall be responsible for managing and implementing the multi-annual programme in accordance with the principle of sound financial management.

It shall in particular:

(a) consult partners;
(b) submit to the Commission proposals for multiannual and annual programmes;
(c) organise and advertise calls for tenders and proposals if appropriate;
(d) organise the selection of projects for co-financing under the Fund in accordance with the criteria set out;
(e) receive payments made by the Commission, and make payments to the final beneficiaries;
(f) ensure consistency and complementarity between cofinancing under the Fund and from other relevant national and Community financial instruments;
(g) monitor the delivery of the co-financed products and services and check that the expenditure declared for actions has actually been incurred and complies with Community and national rules;
(h) ensure that there is a system for recording and storing in computerised form accounting records of each action under the annual programmes and that the data on implementation necessary for financial management, monitoring, control and evaluation are collected;
(i) ensure that final beneficiaries and other bodies involved in the implementation of actions co-financed by the Fund maintain either a separate accounting system or an adequate accounting code for all transactions relating to the action without prejudice to national accounting rules;
(j) ensure that the evaluations of the Fund are carried out within the time limits laid down and meet the quality standards agreed between the Commission and the Member State;
(k) set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements;
(l) ensure that the audit authority receives for the purposes of carrying out the audits all necessary
information on management procedures operated and the projects co-financed by the Fund;
(m) ensure that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;
(n) draw up and submit to the Commission progress and final reports on the implementation of the annual programmes, declarations of expenditure certified by the certifying authority and requests for payment or, where appropriate, statements of reimbursement;
(o) carry out information and advisory activities and disseminate results of supported actions;
(p) cooperate with the Commission and the responsible authorities in the other Member States;
(q) verify the implementation by the final beneficiaries of the guidelines . The responsible authority's management activities for projects implemented in the Member States may be financed under the technical assistance arrangements

Delegation of tasks by the responsible authority

1. Where all or some of the responsible authority's tasks are delegated to a delegated authority, the responsible authority shall define the scope of the tasks delegated, and set out detailed procedures for the implementation of the delegated tasks, which shall comply with all conditions laid down.

2. These procedures shall include supplying the responsible authority with regular information on the effective performance of the delegated tasks and a description of the means employed.

Certifying authority
1. The certifying authority shall:

(a) certify that:

(i) the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents,
(ii) the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;
(b) ensure for the purposes of certification that it has received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in declarations of expenditure;
(c) take account for the purposes of certification of the results of all audits carried out by or under the responsibility of the audit authority;
(d) maintain accounting records in computerised form of expenditure declared to the Commission;
(e) verify the recovery of any Community financing found to have been unduly paid as a result of irregularities detected, together with interest where appropriate;
(f) keep an account of amounts recoverable and amounts
recovered under the general budget of the European Union,
where possible by deducting them from the next
declaration of expenditure.

2. The certifying authority's activities relating to projects implemented in the Member States may be financed under the technical assistance arrangements provided that the prerogatives of this authority

Audit authority
1. The audit authority shall:

(a) ensure that audits are carried out to verify the effective functioning of the management and control system;
(b) ensure that audits are carried out on actions on the basis of an appropriate sample to verify expenditure declared; the sample shall represent at least 10 % of the total eligible expenditure for each annual programme;
(c) present to the Commission within six months of the approval of the multiannual programme an audit strategy covering the bodies which will perform the audits referred to under points (a) and (b), ensuring that the main beneficiaries of co-financing by the Fund are audited and that audits are spread evenly throughout the programming period.

2. Where the designated audit authority under this Decision is also the designated audit authority under Decisions No 574/ 2007/EC, No 575/2007/EC and 2007/.../EC, or where common systems apply to two or more of these Funds, a single combined audit strategy may be submitted under paragraph 1(c).

3. For each annual programme, the audit authority shall draft a report which shall comprise:

(a) an annual audit report setting out the findings of the audits carried out in accordance with the audit strategy in respect of the annual programme and reporting any shortcomings found in the systems for the management and control of the programme;
(b) an opinion, on the basis of the controls and audits that have been carried out under the responsibility of the audit authority, as to whether the functioning of the management and control system provides reasonable assurance that declarations of expenditure presented to the Commission are correct and that the underlying transactions are legal and regular;
(c) a declaration assessing the validity of the request for payment or statement of reimbursement of the final balance and the legality and regularity of the expenditure concerned.

4. The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.

5. The audit relating to projects implemented in the Member States may be financed under the technical assistance arrangements provided that the prerogatives of the audit authority are respected.