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Verification procedures
ensuring double-check of all steps in a transaction (ex-ante and, where appropriate, ex-post).
Procedures for supervision by accountable management of tasks delegated to subordinates (including annual statements of assurance from subordinate actors)
ensuring that responsibility is supported by active supervision — and not merely considered a passive or theoretical concept.
Rules for each type of procurement and grant calls
ensuring appropriate legal framework for all such commitment processes.
Procedures (including checklists) for each step of procurement and grant calls (e.g. technical specifications, evaluation committees, reporting of exceptions etc)
ensuring each member of staff is clear as to their task responsibilities in these areas.
Publicity rules and procedures
ensuring that these Commission requirements are fulfilled.
Payment procedures (including procedures for confirmation of output delivery, and/or eligibility conditions, ‘on-the-spot’ where necessary).
ensuring that payments are made only for justified payment applications which fulfil all contractual requirements.
Procedures for monitoring delivery of co-financing
ensuring that these Commission requirements are fulfilled.
Budgetary procedures to ensure availability of funds (including funds necessary to maintain implementation if Commission funding is delayed or refused)
ensuring that the National Authority can fulfil its local contractual commitments regardless of delays or interruptions in funding from Commission.
Procedures for continuity of operations
ensuring that significant risks to continuity (e.g. concerning loss of data, absence of individuals etc) are identified and contingency plans put in place where possible.
Accounting procedures
ensuring full and transparent accounting following accepted accounting principles.
Reconciliation procedures
ensuring that wherever possible accounting balances are reconciled against third-party information.
Reporting of exceptions, inter alia, exceptions to normal procedures approved at appropriate level, unapproved exceptions and control failures whenever identified
ensuring variations to normal practices are always recorded and logged and reviewed at appropriate levels.
Security procedures (IT and otherwise)
ensuring that assets and data are kept secure from interference or physical damage.
Archiving procedures
ensuring that documents will be available — at least for Commission review throughout the required periods for which they much be kept.
[F1Segregation of duties
ensuring that different tasks in the life of the same transaction are allocated to different staff to ensure some automatic cross-checking controls.]
Reporting of internal control weaknesses
ensuring that the registration of any internal control weakness identified from any source and that management responses are recorded and followed-up.