Article 58

The management and control systems of operational programmes set up by Member States shall provide for: the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body; compliance with the principle of separation of functions between and within such bodies; procedures for ensuring the correctness and regularity of expenditure declared under the operational programme; reliable accounting, monitoring and financial reporting systems in computerised form; a system of reporting and monitoring where the responsible body entrusts the execution of tasks to another body; arrangements for auditing the functioning of the systems; systems and procedures to ensure an adequate audit trail; reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.