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Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)
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1.A national authorising officer shall be appointed by the beneficiary country. He shall be a high-ranking official in the government or the state administration of the beneficiary country.
2.The national authorising officer shall:
(a)as the head of the national fund, bear overall responsibility for the financial management of EU funds in the beneficiary country; he shall be responsible for the legality and regularity of the underlying transactions;
(b)be responsible for the effective functioning of management and control systems under the IPA Regulation.
3.For the purposes of paragraph 2(a), the national authorising officer shall in particular fulfil the following tasks:
(a)provide assurance about the regularity and legality of underlying transactions;
(b)draw up and submit to the Commission certified statements of expenditure and payment applications; the national authorising officer shall bear overall responsibility for the accuracy of the payment application and for the transfer of funds to the operating structures and/or final beneficiaries;
(c)verify the existence and correctness of the co-financing elements;
(d)ensure the identification and immediate communication of any irregularity;
(e)make the financial adjustments required in connection with irregularities detected, according to the provisions of Article 50;
(f)be the contact point for financial information sent between the Commission and the beneficiary country.
4.For the purposes of paragraph 2(b), the national authorising officer shall in particular fulfil the following tasks:
(a)be responsible for issuing, monitoring and suspending or withdrawing the accreditation of the operating structures;
(b)ensure the existence and effective functioning of systems of management of assistance under the IPA Regulation;
(c)ensure that the system of internal control concerning the management of funds is effective and efficient;
(d)report on the management and control systems;
(e)ensure that a proper reporting and information system is functioning;
(f)follow-up the findings of audit reports from the audit authority, in accordance with Article 30(1);
(g)immediately notify the Commission, with a copy of the notification to the competent accrediting officer, of any significant change concerning the management and control systems.
5.Pursuant to the responsibilities laid down in paragraphs 2(a) and (b), the national authorising officer shall draw up an annual statement of assurance, as defined in Article 27.
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