Commission Regulation (EC) No 718/2007Show full title

Article 115 Description 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.