Commission Regulation (EC) No 718/2007Dangos y teitl llawn

3. Control activities (implementation of interventions)

(a)

Verification procedures

• ensuring double-check of all steps in a transaction (ex-ante and, where appropriate, ex-post).

(b)

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.

(c)

Rules for each type of procurement and grant calls

• ensuring appropriate legal framework for all such commitment processes.

(d)

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.

(e)

Publicity rules and procedures

• ensuring that these Commission requirements are fulfilled.

(f)

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.

(g)

Procedures for monitoring delivery of co-financing

• ensuring that these Commission requirements are fulfilled.

(h)

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.

(i)

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.

(j)

Accounting procedures

• ensuring full and transparent accounting following accepted accounting principles.

(k)

Reconciliation procedures

• ensuring that wherever possible accounting balances are reconciled against third-party information.

(l)

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.

(m)

Security procedures (IT and otherwise)

• ensuring that assets and data are kept secure from interference or physical damage.

(n)

Archiving procedures

• ensuring that documents will be available — at least for Commission review throughout the required periods for which they much be kept.

(o)

Segregation of duties

• ensuring that where different tasks in the life of the same transaction are allocated to different staff to ensure some automatic cross-checking controls.

(p)

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.