Article 22
1. Having due regard to the risks associated with the management environment and the nature of the actions financed, the authorising officer shall put in place the organisational structure, internal management, control systems and procedures suited to the performance of the duties of the authorising officer, including where appropriate, ex post verifications. 2. Before an operation is authorised, the operational and financial aspects shall be verified by staff members other than those initiating the operation. Initiation and the ex ante and ex post verification of an operation shall be separate functions. 3. The staff responsible for the verifications shall be different from those initiating the operation and shall not be their subordinates.