Principles of the control system
Article 27
Open ↗1. The Commission shall be responsible for the supervisory controls with regard to the Programme actions managed by the national agencies. It shall set the minimum requirements for the controls by the national agency and the independent audit body. 2. National agencies shall be responsible for the primary controls of grant beneficiaries for the Programme actions which are entrusted to them. Those controls shall provide reasonable assurance that the grants awarded are used as intended and in compliance with the applicable Union rules. 3. With regard to the Programme funds transferred to the national agencies, the Commission shall ensure proper coordination of its controls with the national authorities and the national agencies on the basis of the single audit principle and following a risk-based analysis. This paragraph shall not apply to investigations carried out by OLAF.