Article 61

The certifying authority of an operational programme shall be responsible in particular for: drawing up and submitting to the Commission certified statements of expenditure and applications for payment; certifying that: the statement of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents; the expenditure declared complies with applicable Community and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the programme and complying with Community and national rules; ensuring for the purposes of certification that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure; taking account for certification purposes of the results of all audits carried out by or under the responsibility of the audit authority; maintaining accounting records in computerised form of expenditure declared to the Commission; keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation. Amounts recovered shall be repaid to the general budget of the European Union prior to the closure of the operational programme by deducting them from the next statement of expenditure.

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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.