1.Paying agencies carrying out the management and control of expenditure as provided for in Article 7(1) of Regulation (EU) No 1306/2013 shall provide, in respect of payments made by them and as regards communicating and keeping information, sufficient guarantees that:
the eligibility of requests and, in the framework of rural development, the procedure for allocating aid, as well as their compliance with Union rules are checked before payment is authorised;
accurate and exhaustive accounts are kept of the payments made;
the checks laid down by Union legislation are made;
the requisite documents are presented within the time limits and in the form set out by Union rules;
the documents are accessible and kept in a manner which ensures their completeness, validity and legibility over time, including with regard to electronic documents within the meaning of Union rules.
2.Member States shall accredit as paying agencies departments or bodies which fulfil the conditions laid down in paragraph 1. Furthermore, in order to be accredited, a paying agency shall have an administrative organisation and a system of internal control which comply with the criteria set out in Annex I (‘accreditation criteria’) regarding
internal environment;
control activities;
information and communication;
monitoring.
Member States may lay down further accreditation criteria to take account of the size, responsibilities and other specific features of the paying agency.