Commission Delegated Regulation (EU) No 907/2014Show full title

1. INTERNAL ENVIRONMENT U.K.

(A) Organisational structure U.K.

The paying agency’s organisational structure shall allow it to execute the following main functions in respect of EAGF and EAFRD expenditure:

(i)

Authorisation and control of payments to establish that the amount to be paid to a beneficiary is in conformity with Union rules, which shall include, in particular, administrative and on-the-spot controls;

(ii)

Execution of payments of the authorised amount to beneficiaries (or their assignees) or, in the case of rural development, the Union co-financing part;

(iii)

Accounting to record all payments in the paying agency’s separate accounts for EAGF and EAFRD expenditure, in the form of an information system, and the preparation of periodic summaries of expenditure, including the monthly (for EAGF), quarterly (for EAFRD) and annual declarations to the Commission. The paying agency’s accounts shall also record the assets financed by the Funds, in particular concerning intervention stocks, uncleared advances, securities and debtors.

The paying agency’s organisational structure shall provide for clear assignment of authority and responsibility at all operational levels and for separation of the three functions referred to in the first paragraph, the responsibilities of which shall be defined in an organisational chart. It shall include the technical services and the internal audit service referred to under point 4.

(B) Human-resource standard U.K.

The agency shall ensure that:

(i)

Appropriate human resources are allocated to carry out operations and existence of appropriate technical skills as required at different operational levels.

(ii)

The division of duties is such that no official has responsibility for more than one of the responsibilities for authorising, paying or accounting of sums charged to the EAGF or to the EAFRD, and no official performs any of those tasks without the supervision of a second official.

(iii)

The responsibilities of each official are defined in a written job description, including the setting of financial limits to his/her authority.

(iv)

Staff training is appropriate at all operational levels, including fraud awareness, and there is a policy for rotating staff in sensitive positions, or alternatively for increased supervision.

(v)

Appropriate measures are taken to avoid a conflict of interests where a person occupying a position of responsibility or a sensitive position with regard to the verification, authorisation, payment and accounting of claims or payment request also fulfils other functions outside the paying agency.

(C) Delegation U.K.

(C.1) If the paying agency delegates any of its tasks to another body under Article 7 of Regulation (EU) No 1306/2013, the following conditions have to be fulfilled: U.K.

(i)

A written agreement must be concluded between the paying agency and that body specifying, apart from the delegated tasks, the nature of the information and the supporting documents to be submitted to the paying agency and the time limit within which they must be submitted. The agreement must enable the paying agency to comply with the accreditation criteria.

(ii)

The paying agency shall in all cases remain responsible for the efficient management of the Funds concerned. It remains fully responsible for the legality and regularity of the underlying transactions, including protecting the Union’s financial interest, as well as for declaring the corresponding expenditure to the Commission and for preparing the accounts accordingly.

(iii)

The responsibilities and obligations of the other body, notably concerning the control and verification of the compliance with Union rules, shall be clearly defined.

(iv)

The paying agency shall ensure that the other body has effective systems for ensuring that it fulfils its tasks in a satisfactory manner.

(v)

The other body shall explicitly confirm to the paying agency that it in fact fulfils its tasks and shall describe the means employed.

(vi)

The paying agency shall regularly review the tasks delegated to confirm that the work performed is of satisfactory standard and that it is in compliance with Union rules.

(C.2) The conditions set out in points (C.1) (i), (ii), (iii) and (v) above shall apply mutatis mutandis in the cases where paying agency functions are performed by another body as part of its regular tasks on the basis of national legislation. U.K.