PART II U.K. SPECIFIC PROVISIONS

TITLE II U.K. CROSS–BORDER COOPERATION COMPONENT

CHAPTER III U.K. Implementation

Section 2 U.K. Cross-border programmes between beneficiary countries and Member States

Sub-section 1 U.K. Management and control systems

Article 101 U.K. General principles

The management and control systems of cross-border programmes set up by participating countries shall provide for:

(a)

the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;

(b)

compliance with the principle of separation of functions between and within such bodies;

(c)

procedures for ensuring the correctness and regularity of expenditure declared under the cross-border programme;

(d)

reliable accounting, monitoring and financial reporting systems in computerised form;

(e)

a system of reporting and monitoring where the responsible body entrusts the execution of tasks to another body;

(f)

arrangements for auditing the functioning of the systems;

(g)

systems and procedures to ensure an adequate audit trail;

(h)

reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.