PART IISPECIFIC PROVISIONS
TITLE IICROSS–BORDER COOPERATION COMPONENT
CHAPTER IIIImplementation
Section 2Cross-border programmes between beneficiary countries and Member States
Sub-section 3Responsibility of participating countries and of the Commission
Article 115Description of management and control systems
1
Before the payment of the pre-financing referred to in Article 128, the Member State on whose territory the managing authority is located shall submit to the Commission a description of the management and control systems, covering in particular the organisation and procedures of:
a
the managing and certifying authorities and intermediate bodies referred to in Article 102;
b
the audit authority and any other bodies carrying out audits under its responsibility as referred to in Article 102.
2
As regards the managing authority, the certifying authority and each intermediate body, the Member State referred to in paragraph 1 shall provide the Commission with the following information:
a
the description of the tasks entrusted to them;
b
the organisation chart of the body, the allocation of tasks between or within their departments, and the indicative number of posts allocated;
c
the procedures for selecting and approving operations;
d
the procedures by which beneficiaries' applications for reimbursement are received, verified and validated, and the procedures by which payments to beneficiaries are authorised, executed and entered in the accounts;
e
the procedures by which statements of expenditure are drawn up, certified and submitted to the Commission;
f
reference to the written procedures established for the purposes of points (c), (d) and (e);
g
eligibility rules laid down by participating countries and applicable to the cross-border programme;
h
the system for keeping the detailed accounting records of operations under the cross-border programme.
3
As regards the audit authority and other bodies, the Member State referred to in paragraph 1 shall provide to the Commission the following information:
a
the description of their respective tasks and their interrelationship;
b
the organisation chart of the audit authority and of each of the bodies involved in carrying out audits concerning the cross-border programme, describing how their independence is ensured, the indicative number of posts attributed and the qualifications of the staff;
c
the procedures for monitoring the implementation of recommendations and corrective measures resulting from audit reports;
d
the procedure, where appropriate, for the supervision of the work of bodies involved in carrying out audits concerning the cross-border programme by the audit authority;
e
the procedures for the preparation of the annual control report and the closure declarations.