Specific provisions for bodies and procedures established under national law
Article 53
1. This Article shall apply to operational programmes in respect of which a Member State has exercised the option provided for in Article 52(1). 2. The verifications referred to in Article 39(2) shall be carried out by the national bodies referred to in Article 52(1). 3. The audits of operations referred to in Article 61(1)(b) of the basic Regulation shall be carried out in accordance with national procedures. Articles 42 and 43 of this Regulation shall not apply. 4. Article 44 (2) to (5) shall apply mutatis mutandis to the preparation of the documents issued by the national bodies referred to in Article 52(1). The annual control report and the annual opinion shall be drawn up following, as appropriate, the models set out in Annex VI. 5. The obligations laid down in Article 46(2), shall be carried out by the national bodies referred to in Article 52(1). The statement of expenditure shall be drawn up following the models set out in Annexes IX and XI. 6. The information to be included in the description of the management and control systems referred to in Articles 47, 48 and 49 shall, where applicable, include the information concerning the national bodies referred to in Article 52(1).