anx_I__3__table

| Bodies/authorities concerned 1 | Appropriate separation of functions and written arrangements for reporting, supervising and monitoring of delegated tasks to an intermediate body | Managing authority 2 | Appropriate criteria and procedures for the selection of operations | Managing authority (1) 3 | Appropriate information to beneficiaries on applicable conditions for support for the selected operations | Managing authority 4 | Appropriate management verifications, including appropriate procedures for checking fulfilment of conditions for financing not linked to costs and for simplified cost options | Managing authority 5 | Effective system to ensure that all documents necessary for the audit trail are held | Managing authority 6 | Reliable electronic system (including links with electronic data exchange systems with beneficiaries) for recording and storing data for monitoring, evaluation, financial management, verifications and audits, including appropriate processes to ensure the security, integrity and confidentiality of the data and the authentication of users | Managing authority 7 | Effective implementation of proportionate anti-fraud measures | Managing authority 8 | Appropriate procedures for drawing up the management declaration | Managing authority 9 | Appropriate procedures for confirming that the expenditure entered into the accounts is legal and regular | Managing authority 10 | Appropriate procedures for drawing up and submission of payment applications and of accounts and confirming completeness, accuracy and veracity of the accounts | Managing authority/ Body carrying out the accounting function 11 | Appropriate separation of functions and functional independence between the audit authority (and any body carrying out audit work under the responsibility of the audit authority on which the audit authority relies and supervises, if applicable) and the other programme authorities and audit work carried out in accordance with internationally accepted audit standards | Audit authority 12 | Appropriate system audits | Audit authority 13 | Appropriate audits of operations | Audit authority 14 | Appropriate audits of accounts | Audit authority 15 | Appropriate procedures for providing a reliable audit opinion and for preparing the annual control report | Audit authority

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.