DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS UNDER ARTICLE 71 OF REGULATION (EC) No 1198/2006 AND ARTICLE 47 OF THE PRESENT REGULATION
ANNEX XIISupplementary provisions
ANNEX XII DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS UNDER ARTICLE 71 OF REGULATION (EC) No 1198/2006 AND ARTICLE 47 OF THE PRESENT REGULATION PART A Model description of management and control systems 1. GENERAL 1.1. Information submitted by: — [Name of the] Member State: — Title of the programme and CCI No: — Name of main contact person, including e-mail and fax: (body responsible for coordination of descriptions) 1.2. The information provided describes the situation on: (dd/mm/yyyy) 1.3. System structure (general information and flowchart showing the organisational relationship between the bodies involved in the management and control system) 1.3.1. Managing authority (Name, address and contact person of the managing authority) 1.3.2. Intermediate bodies (Name, address and contact person of the intermediate bodies) 1.3.3. Certifying authority (Name, address and contact person of the certifying authority) 1.3.4. The audit authority and bodies carrying out audits under the responsibility of the audit authority (Name, address and contact person of the audit authority and other audit bodies) 1.4. Guidance provided to the managing and certifying authorities and intermediate bodies to ensure sound financial management of EFF. (date and reference) 2. MANAGING AUTHORITY 2.1. Managing authority and its main functions 2.1.1. The date and form of the formal designation authorising the managing authority to carry out its functions 2.1.2. Specification of the functions and tasks carried out directly by the managing authority 2.1.3. Functions formally delegated by the managing authority (functions, intermediate bodies, form of delegation) 2.2. Organisation of the managing authority 2.2.1. Organisation chart and specifications of the functions of the units (including indicative number of posts allocated) 2.2.2. Written procedures prepared for use by staff of the managing authority/intermediate bodies (date and reference) 2.2.3. Description of procedures for selecting and approving operations and for ensuring their compliance, for their whole implementing period, with applicable Community and national rules (Article 59(a) of Regulation (EC) No 1198/2006) 2.2.4. Verification of operations (Article 59(b) of Regulation (EC) No 1198/2006) — Description of the procedures for verification. — Bodies carrying out such verifications. — Written procedures(reference to manuals) issued for this work 2.2.5. Processing of applications for reimbursement — Description of the procedures by which applications for reimbursement are received, verified, and validated, and by which payments to beneficiaries are authorised, executed and accounted for (including flowchart indicating all bodies involved). — Bodies carrying out each step in the processing of the application for reimbursement. — Written procedures (reference to manuals) issued for this work 2.2.6. Description of how information will be transmitted to the certifying authority by the managing authority 2.2.7. Eligibility rules laid down by the Member State and applicable to the operational programme 2.3. In cases where the managing authority and the certifying authority are both designated in the same body describe how separation of functions is ensured 2.4. Public procurement, State aid, equal opportunities and environment rules 2.4.1. Instructions and guidance issued on the applicable rules (date and reference) 2.4.2. Measures foreseen to ensure that applicable rules are complied with, for example management checks, controls, audits 2.5. Audit trail 2.5.1. Description of how the requirements under Article 41 of Regulation (EC) No 498/2007 will be implemented for the programme and/or for individual priorities 2.5.2. Instructions given on retention of supporting documents by beneficiaries (date and reference) — Indication of the retention period — Format in which the documents are to be held 2.6. Irregularities and recoveries 2.6.1. Instructions issued on reporting and correction of irregularities and recording of debt and recoveries of undue payments (date and reference) 2.6.2. Description of the procedure (including flowchart) to comply with the obligation to report irregularities in accordance with article 55 of Regulation (EC) No 498/2007 3. INTERMEDIATE BODIES NB: This section must be completed separately for each intermediate body. Indicate the authority which has delegated the function to the intermediate bodies. 3.1. The intermediate body and its main functions 3.1.1. Specification of the main functions/tasks of the intermediate bodies. 3.2. Organisation of each intermediate body 3.2.1. Organisation chart and specifications of the functions of the units (including indicative number of posts allocated.) 3.2.2. Written procedures prepared for use by staff of the intermediate body (date and reference). 3.2.3. Description of procedures for selecting and approving operations (if not described under 2.2.3). 3.2.4. Verification of operations (Article 59(b) of Regulation (EC) No 1198/2006) (if not described under 2.2.4). 3.2.5. Description of procedures for processing of applications for reimbursement (if not described under 2.2.5). 4. CERTIFYING AUTHORITY 4.1. Certifying authority and its main functions 4.1.1. The date and form of the formal designation authorising the certifying authority to carry out its functions. 4.1.2. Specification of the functions carried out by the certifying authority. 4.1.3. Functions formally delegated by the certifying authority (functions, intermediate bodies, form of delegation). 4.2. Organisation of the certifying authority 4.2.1. Organisation chart and specification of the functions of the units (including indicative number of posts allocated). 4.2.2. Written procedures prepared for use by staff of the certifying authority (date and reference). 4.3. Certification of statements of expenditure 4.3.1. Description of the procedure by which statements of expenditure are drawn up, certified and submitted to the Commission. 4.3.2. Description of the steps performed by the certifying authority to ensure fulfilment of requirements under Article 60 of Regulation (EC) No 1198/2006). 4.3.3. Arrangements for access of the certifying authority to the detailed information on operations and verifications and audits held by the managing authority, intermediate bodies and audit authority. 4.4. Accounting system 4.4.1. Description of the accounting system to be set up and used as a basis for certification of expenditure to the Commission. — Arrangements for forwarding aggregated data to the certifying authority in the case of a decentralised system. — The link between accounting system and the information system to be set up (point 6). 4.4.2. Level of detail of the accounting system: — Total expenditure by priority axis. 4.5. Recoveries 4.5.1. Description of the system for ensuring the prompt recovery of Community assistance. 4.5.2. Arrangements made to maintain a debtors’ ledger and to deduct amounts recovered from expenditure to be declared. 5. AUDIT AUTHORITY AND AUDIT BODIES 5.1. Description of the main tasks and interrelationships of the audit authority and bodies carrying out audits under the responsibility of the audit authority 5.2. Organisation of the audit authority and bodies under its responsibility 5.2.1. Organisation charts (including the number of posts attributed). 5.2.2. Arrangements for ensuring the independence. 5.2.3. Required qualification or experience. 5.2.4. Description of procedures for monitoring the implementation of recommendations and corrective measures from audit reports. 5.2.5. Description of the procedures (where appropriate) for the supervision of the work of other bodies by the audit authority. 5.3. Annual control report, annual opinion and closure declaration Description of the procedures for preparation of the annual control report, annual opinion and closure declaration. 6. INFORMATION SYSTEM (ARTICLE 59(c) OF REGULATION (EC) No 1198/2006) 6.1. Description of the information system including flowchart (central or common network system or decentralised system with links between the systems) 6.2. Indication as to whether the system is already operational to gather reliable financial and statistical information on implementation of the 2007-2013 programmes — If not, indication of the date when it will be operational. PART B Model opinion issued under Article 71(2) of Regulation (EC) No 1198/2006 and under Article 50 of the present Regulation on the compliance of management and control system To the European Commission, Directorate-General […] Introduction I, the undersigned representing (name of the audit authority or the operationally independent body designated by the Member State under Article 71(3) of Regulation (EC) No 1198/2006, as the body responsible for drawing up a report setting out the results of an assessment of the management and control systems established for the programme … (name of operational programme, CCI code number, period) and for giving an opinion on their compliance with Articles 57 to 61 of Regulation (EC) No 1198/2006 have carried out an examination in accordance with Article 50 of Regulation (EC) No 498/2007. Scope of the examination The examination was based on the description of the management and control systems received on dd/mm/yyyy from (name of body/bodies submitting the description). In addition, we have examined further information concerning (subjects) and interviewed staff of (bodies whose staff was interviewed). The examination covered the managing, certifying and audit authorities, the body designated to receive the payments made by the Commission and to make the payments to beneficiaries and the following intermediate bodies ( list …). Opinion ( 1 ) Either (Unqualified opinion) On the basis of the examination referred to above, it is my opinion that the management and control systems established for the programme … (name of operational programme, CCI code number, period) comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007. Or (Qualified opinion) On the basis of the examination referred to above, it is my opinion that the management and control systems for the programme … (name of operational programme, CCI code number, period) comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007, except in the following respects … ( 2 ) . My reasons for considering that this/these aspect(s) of the systems do(es) not comply with the requirements and my assessment of the seriousness is as follows ( 3 ) : Or (Adverse opinion) On the basis of the examination referred to above, it is my opinion that the management and control systems for the programme (s) … (name of operational programme, CCI code number, period) do not comply with the requirements of Articles 57 to 61 of Council Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007. This adverse opinion is based on … ( 4 ) Date: Signature: ( 1 ) Where the opinion is issued by the audit authority, the latter must provide a separate ‘Declaration of Competence and Operational Independence’ on its own functions under Article 65 of Regulation (EC) No 1198/2006. ( 2 ) Indicate the body or bodies and the aspects of their systems that appear not to comply with the requirements. ( 3 ) Indicate the reason(s) for the reservations entered for each body and on each aspect. ( 4 ) Indicate the reason(s) for the adverse opinion for each body and on each aspect.