| 2.1. Designation and supervision of the designated authorities | |||
|---|---|---|---|
| Short description of the process of setting up each of the designated authorities[The description should include all authorities] | |||
| Key targets | Achieved? | Comments | |
| 1 | Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities | Y/N | |
| 2 | Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) | Y/N | |
| 3 | Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results | Y/N | |
| 4 | Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions | Y/N | |
| 2.2. Separation of functions | |||
|---|---|---|---|
| Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities] | |||
| Key targets | Achieved? | Comments | |
| 1 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements | Y/N | |
| 2 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions | Y/N | |
| 3 | The audit authority will be functionally independent of the responsible authority and the certifying authority | Y/N | |
| 4 | The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources | Y/N | |
| 2.3. Monitoring of delegated authority(ies) — if applicable | |||
|---|---|---|---|
| Short description of the process[This description should include the responsible authority and the delegated authority(ies)] | |||
| Key targets | Achieved? | Comments | |
| 1 | The tasks to be delegated are clearly defined | Y/N | |
| 2 | Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked | Y/N | |
| 3 | Supervisory controls will take place to ensure that the tasks are carried out according to established procedures | Y/N | |
| 2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable | |||
|---|---|---|---|
| Short description of the process[The description should include all authorities] | |||
| Key targets | Achieved? | Comments | |
| 1 | In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management | Y/N | |
| 2 | In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work | Y/N | |
| 3 | In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification | Y/N | |
| 4 | In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment | Y/N | |