Regulation (EU) No 1303/2013 of the European Parliament and of the CouncilShow full title

CHAPTER I U.K. Management and control systems

Article 72 U.K. General principles of management and control systems

Management and control systems shall, in accordance with Article 4(8), provide for:

(a)

a description of the functions of each body involved 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;

(d)

computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting;

(e)

systems for reporting and monitoring where the body responsible entrusts execution of tasks to another body;

(f)

arrangements for auditing the functioning of the management and control systems;

(g)

systems and procedures to ensure an adequate audit trail;

(h)

the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.

Article 73 U.K. Responsibilities under shared management

In accordance with the principle of shared management, Member States and the Commission shall be responsible for the management and control of programmes in accordance with their respective responsibilities laid down in this Regulation and in the Fund-specific rules.

Article 74 U.K. Responsibilities of Member States

1. Member States shall fulfil the management, control and audit obligations, and assume the resulting responsibilities, which are laid down in the rules on shared management set out in the Financial Regulation and the Fund-specific rules.

2. Member States shall ensure that their management and control systems for programmes are set up in accordance with the Fund-specific rules and that those systems function effectively.

3. Member States shall ensure that effective arrangements for the examination of complaints concerning the ESI Funds are in place. The scope, rules and procedures concerning such arrangements shall be the responsibility of Member States in accordance with their institutional and legal framework. Member States shall, upon request by the Commission, examine complaints submitted to the Commission falling within the scope of their arrangements. Member States shall inform the Commission, upon request, of the results of those examinations.

4. All official exchanges of information between the Member State and the Commission shall be carried out using an electronic data exchange system. The Commission shall adopt implementing acts establishing the terms and conditions with which that electronic data exchange system is to comply. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).