Accounts for the joint operational programme
Article 22
Accounts for the joint operational programme shall be drawn up by the service within the Joint Managing Authority responsible for financial transactions. These accounts shall be independent and separate and shall include only transactions relating to the joint operational programme. They shall be kept in such a way as to enable analytical monitoring of the programme by objective, priority and measure. The Joint Managing Authority shall present the Joint Monitoring Committee with reports reconciling these accounts with the balance in the bank account for the programme to accompany the annual report and any request for additional pre-financing.