Division 2.2.2 Ancillary elements

satisfactory administrative controls in the form of standard checklists or equivalent means and proper documentation of results, to ensure for instance:

• that claims have not been paid before and transactions (contracts, receipts, invoices, payments) are separately identifiable,

• reconciliation within the accounting system of declarations and expenditure recorded;

proper supervision of claims processing and authorisation procedures;

satisfactory procedures to ensure proper dissemination of information about Community rules;

ensuring timely payment of Community funding to beneficiaries.