7Recitals 60, 65 and 66 of Regulation No 1083/2006 are worded as follows:(60) In accordance with the principle of subsidiarity and subject to exceptions provided for in Regulation (EC) No 1080/2006 of the European Parliament and of the Council of 5 July 2006 on the European Regional Development Fund [and repealing Regulation (EC) No 1783/1999 (OJ 2006 L 210, p. 1)], Regulation (EC) No 1081/2006 of the European Parliament and of the Council of 5 July 2006 on the European Social Fund [and repealing Regulation (EC) No 1784/1999 (OJ 2006 L 210, p. 12)] and Council Regulation (EC) No 1084/2006 of 11 July 2006 on the Cohesion Fund [and repealing Regulation (EC) No 1164/94 (OJ 2006 L 210, p. 79)], there should be national rules on the eligibility of expenditure.…(65) In accordance with the principles of subsidiarity and proportionality, Member States should have the primary responsibility for the implementation and control of the interventions.(66) The obligations on the Member States as regards management and control systems, the certification of expenditure, and the prevention, detection and correction of irregularities and infringements of Community law should be specified to guarantee the efficient and correct implementation of operational programmes. …’
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