2.1.  Designation and supervision of the designated authorities

Short description of the process of setting up each of the designated authorities

[The description should include all authorities]

Key targets

Achieved?

Comments

1

Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities

Y/N

2

Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals)

Y/N

3

Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results

Y/N

4

Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions

Y/N

2.2.  Separation of functions

Short description of the arrangements defined to ensure a proper separation of functions

[The description should include all authorities]

Key targets

Achieved?

Comments

1

Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements

Y/N

2

Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions

Y/N

3

The audit authority will be functionally independent of the responsible authority and the certifying authority.

Y/N

4

The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources

Y/N

2.3.  Monitoring of delegated authority(ies) — if applicable

Short description of the process

[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

The tasks to be delegated are clearly defined

Y/N

2

Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked.

Y/N

3

Supervisory controls will take place to ensure that the tasks are carried out according to established procedures

Y/N

2.4.  Monitoring of other tasks not carried out by the authorities themselves — if applicable

Short description of the process

[This description should include all authorities]

Key targets

Achieved?

Comments

1

In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management

Y/N

2

In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work

Y/N

3

In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification

Y/N

4

In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment

Y/N

3.1.  Establishing multiannual programmes

Short description of the process

[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices

Y/N

2

Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration

Y/N

3

The multiannual programme will be approved by a duly authorised person

Y/N

3.2.  Establishing annual programmes

Short description of the process

[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

Procedures are established to ensure:

Y/N

2

Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this Decision

Y/N

3

Any modification to the financial breakdown of an annual programme and the reasons for it is documented

Y/N

4

Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented

Y/N

3.3.  Establishing the audit strategy and the annual audit plans

Short description of the process

[This description concerns the audit authority]

Key targets

Achieved?

Comments

1

Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period

Y/N

2

Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable)

Y/N

3

The audit strategy and the annual audit plans are approved by a duly authorised person

Y/N

3.4.  Responsible authority acting as an executing body — if applicable

Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems

[This description should include all authorities]

Key targets

Achieved?

Comments

1

The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level

Y/N

2

Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund

3

Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority

Y/N

4

Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority

Y/N

5

Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting

Y/N

6

Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority

Y/N

7

When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority)

Y/N

8

The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority

Y/N

3.5.  Selection and implementation of the projects (Responsible authority acting as an awarding body)

Short description of the process

[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity

Y/N

2

Selection criteria will comply with the minimum criteria defined in the basic act

Y/N

3

Procedures are defined for the receipt of proposals (or tenders)

Y/N

4

Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner

Y/N

5

The award decisions and the contracts/grant agreements will be approved by a duly authorised person

Y/N

6

Procedures are defined to ensure adequate ex post information on the results of the selection process to the applicants

Y/N

7

Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms

Y/N

3.6.  Monitoring of the projects implemented by the final beneficiaries

Short description of the process

[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project

Y/N

2

On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects

Y/N

3

The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form

Y/N

4

The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding

Y/N

3.7.  Financial management of the project

Short description of the process

[involves the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

Financial transactions will be approved by duly authorised persons

Y/N

2

Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:

Y/N

3

Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions

Y/N

4

Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected

Y/N

5

Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding

Y/N

3.8.  Irregularities, corrections and recoveries

Short description of the process

[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]

Key targets

Achieved?

Comments

1

Definitions of irregularities are established and comply with the Community requirements

Y/N

2

Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measures are taken

Y/N

3

Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measure taken in accordance with the obligations set out in this decision

Y/N

4

Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest

Y/N

5

In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not

Y/N

3.9.  Preparation and implementation of audit missions

Short description of the process

[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]

Key targets

Achieved?

Comments

1

The audit practice is in line with internationally accepted standards

Y/N

2

An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act

Y/N

3

Audits will be carried out to verify the effective functioning of the management and control systems

Y/N

4

The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses

Y/N

5

The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail

Y/N

6

A follow-up of earlier recommendations will take place on a regular basis

Y/N

7

The projects implemented by the responsible authority will be subject to robust scrutiny

Y/N

3.10.  Audit report on annual programmes and related declarations

Short description of the process

[This description should involved the audit authority]

Key targets

Achieved?

Comments

1

Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme

Y/N

2

Checks will be performed to assess the validity of the requests for payment

Y/N

3

Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected

Y/N

4

The report and the related declarations will be approved by a duly authorised person

Y/N

3.11.  Certification of expenditure

Short description of the process

[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification

Y/N

2

Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority

Y/N

3

Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries

Y/N

4

Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure. (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution)

Y/N

5

In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission

Y/N

3.12.  Evaluation of the programme

Short description of the process

[involves the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties

Y/N

2

The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded

Y/N

3

The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project

Y/N

4

Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act

Y/N

4.1.  Documentation on the procedures

Short description of the process

[involves all authorities]

Key targets

Achieved?

Comments

1

The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.)

Y/N

2

The procedures are approved by a duly authorised person

Y/N

3

The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions

Y/N

4

Arrangements are in place to ensure that all relevant staff is informed of the established procedures

Y/N

5

Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed

Y/N

6

Arrangements are in place to ensure the protection of personal data

Y/N

4.2.  Accounting and book keeping

Short description of the process

[involves the responsible authority, the delegated authority(ies) and the certifying authority]

Key targets

Achieved?

Comments

1

Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:

Y/N

2

The accounting and financial reporting system complies with the national data protection legislation

Y/N

3

The accounting and financial reporting system to be used will be in computerised form

Y/N

4

A back-up system exists to guarantee the continuity of operations should the need arise

Y/N

5

In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission

Y/N

4.3.  Reporting to the Commission

Short description of the process

[involves all authorities]

Key targets

Achieved?

Comments

1

Reporting obligations have been identified as well as the implications for resources

Y/N

2

The established procedures allow proper, timely and complete input by the designated authorities

Y/N

3

Reports are approved by a duly authorised person

Y/N

4.4.  Audit trail

Short description of the process

[involves all authorities]

Where are the following documents kept?

Body/Unit in charge

How long for?

Description of the management and control systems including manual(s) of procedures

Audit strategy

National multiannual programme and possible revisions

National annual programmes and possible revisions

European Commission Decisions on multiannual and annual programmes

Calls for proposals/Calls for tender

Applicant files/Contract files

Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports

Funding decisions or rejections

Project funding agreements

Financial commitment decisions for each of the projects

Progress reports and final reports submitted by funding recipients

Financial reports and payment applications submitted by funded project

Supporting documents for expenditure and revenue for funded project

Payments/recovery authorisations for funding (proof of verifications performed)

Payments/recovery orders for funding

Proof of payments/recovery of funding

Documentation related to the sampling methodology for the audit activity

Reports on audits carried out on projects

Reports on audits carried out at national level on management and control systems

Audit reports on annual programmes

Audit opinions on the management and control systems

Audit declarations on the validity of the requests for payment

Requests for payment sent to the European Commission

Certification of expenditure sent to the European Commission

Progress implementation reports sent to the European Commission

Final implementation reports sent to the European Commission

Proof of payment received from the European Commission

Evaluation reports sent to the European Commission

Authority

Declaration

Date and signature

Responsible authority

I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority

Name:

Function:

Date:

signature

Certifying authority

I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority

Name:

Function:

Date:

signature

Audit Authority

I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authority

and

I can confirm that what has been described provides a reliable picture of all the management and control systems.

Name:

Function:

Date:

signature

Multiannual programme — draft financial plan

Table 1

Community contribution

Member State: […]

Fund: […]

(in EUR 1 000 — current prices)

2007

2008

2009

2010

2011

2012

2013

Total

Priority 1: […]

0

Priority 2: […]

0

Priority 3: […]

0

Priority …: […]

0

Technical assistance

0

Total

0

0

0

0

0

0

0

0

Multiannual programme — draft financial plan

Table 2

Overall financing plan

Member State: […]

Fund: […]

(in EUR 1 000 — current prices)

2007

2008

2009

2010

2011

2012

2013

Total

Community contribution

Public cofinancing

Private cofinancing

Total

0

0

0

0

0

0

0

0

% Community contribution

%

%

%

%

%

%

%

%

Annual programme — draft financial plan

Table 1

Overview table

Member State: […]

Annual programme concerned: […]

Fund: […]

Ref. priority

Ref. specific priority (1)

Community contribution

Public allocation

Private allocation

Total

% EC

Share of total

(all figures in EUR)

(a)

(b)

(c)

(d = a + b + c)

(e = a/d)

(d/total d)

Action 1: […]

0

Action 2: […]

0

Action 3: […]

0

Action 4: […]

0

Action 5: […]

0

Action …: […]

0

Action N: […]

0

Technical assistance

0

Other operations (2)

0

Total

0

0

0

0

%

100 %

Progress report on the implementation of the annual programme

Table 1

Financial report

Member State: […]

Annual programme concerned: […]

Situation at: [day/month/year]

Pre-financing payment(s) received from EC: [amount]

(all figures in EUR)

Ref. priority

Ref. specific priority (1)

Programmed MS

Montant engagé au niveau de l'EM

EC contribution paid by MS to final beneficiaries

Total ►M3  — ◄ costs incurred to date by final beneficiaries

Total programmed costs

EC contribution

% EC contribution

Total eligible costs

EC contribution

% EC contribution

(a)

(b)

(c = b/a)

(d)

(e)

(f = e/d)

Action 1: […]

Action 2: […]

Action 3: […]

Action 4: […]

Action 5: […]

Action N: […]

Technical assistance

Other operations (2)

Total

0

0

0

0

0

0

0

0

↓

↓

> 60 % of pre-financing payment(s) received?

Yes/no

Yes/no

Notification of new irregularities (1)?

No

Yes (if Yes, fill in table 2)

Progress report on the implementation of the annual programme

Table 2

Initial reporting on irregularity

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual programme

Project

Provision infringed

Type of irregularity

Date/source of first information

Method of detection

Possibility of fraud (Y/N)

Amount concerned in EUR (Community contribution)

Follow-up of previous irregularities?

No

Yes (if Yes, fill in table 3)

Progress report on the implementation of the annual programme

Table 3

Reporting of follow-up of irregularities

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual programme

Project

Provision infringed

Amount concerned (EC contribution) in EUR

Follow-up actions

Recovery order (amounts in EUR)

Cancellation of EC contribution

Issued

Paid

Default interest

Waived

EUR (1)

Authority responsible for receiving payments

Bank

Bank account No

Account holder (if not the same as the authority responsible for receiving payments)

Date

Name in capital letters, stamp, position and signature of competent authority

(all figures in euro)

Programmed by MS (as in the Commission approved annual programme)

Committed at the level of the MS

Actual figures accepted by the Responsible Authority

(costs incurred by the beneficiaries and final EC contribution)

Actions

Projects

Ref. priority

Ref. specific priority (1)

Total programmed costs

(a)

EC contribution

(b)

% EC contribution

(c = b/a)

Total eligible costs

(d)

EC contribution

(e)

% EC contribution

(f = e/d)

Total eligible costs

(g)

EC contribution

(h)

% EC contribution

(i = h/g)

Contributions from third parties

(j)

Receipts generated by the project

(k)

Payment/Recovery to be made by the RA

(l)

Action 1: […]

project 1: […]

project N: […]

Total Action 1

Action …: […]

project 1: […]

project N: […]

Total Action …: […]

Action N: […]

project 1: […]

project N: […]

Total Action N

Technical assistance

Other operations (1)

TOTAL

0

0

0  %

0

0

0  %

0

0

0  %

0

Final report on the implementation of the annual programme

Table 2

List of pending recovery orders

Member State: […]

Fund: […]

Situation at: [day/month/year]

Reference

Annual Programme

Project

Total amount to be recovered

EC contribution to be recovered

Deduced from the related financial report (Y/N)

Reasons for recovery

Final report on the implementation of the annual programme

Table 3

List of recovery orders not already deducted from previous declarations of expenditure

Member State: […]

Fund: […]

Situation at: [day/month/year]

Reference

Annual programme

Project

Total amount recovered

EC contribution recovered

Date of recovery

Reasons for recovery

Notification of new irregularities (1) .?

No

Yes (if Yes, fill in table 4)

Final report on the implementation of the annual programme

Table 4

Initial reporting on irregularity

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual Programme

Project

Provision infringed

Type of irregularity

Date/Source of first information

Method of detection

Possibility of fraud

(Y/N)

Amount concerned in euro (Community contribution)

Follow-up of previous irregularities?

No

Yes (if Yes, fill in table 5)

Final report on the implementation of the annual programme

Table 5

Reporting of follow-up of irregularities

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual programme

Project

Provision infringed

Amount concerned

Follow-up actions

Recovery order (amounts in EUR)

Cancellation of EC contribution

(EC contribution) in EUR

Issued

Paid

Default interest

Waived

Eligible cost

Sources of income

Direct costs

Indirect costs

Total eligible cost

Contribution from the EU

Contribution from third parties

Receipts generated by the project

Total income

(as set out in item I.3.3 of Annex XI)

(a)

(b)

(c) = (a) + (b)

(e)

(f)

(g)

(h)= (e) + (f) + (g)

Project reference

Project reference

Project reference

etc.

TOTAL ACTION 1

Project reference

Project reference

Project reference

etc.