Chapter IV, Section 2, Article 21 · Regulation (EU) No 514/2014

Contents

Article 21General principles of management and control systems#

For the implementation of its national programme, each Member State shall set up management and control systems, which shall provide for:

(a)a description of the functions of each authority involved in management and control, and the allocation of functions within each authority;

(b)compliance with the principle of separation of functions between and within such authorities;

(c)procedures for ensuring the correctness and regularity of expenditure declared;

(d)computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting;

(e)systems for reporting and monitoring where the Responsible Authority entrusts the execution of tasks to another body;

(f)arrangements for auditing the functioning of the management and control systems;

(g)systems and procedures to ensure an adequate audit trail;

(h)the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.