# Commission Decision of 20 January 2006 laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards procedures for making financial corrections in the context of actions co-financed by the European Refugee Fund (notified under document number C(2006) 51/2) (Only the Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Swedish, Latvian, Lithuanian, Polish, Portuguese, Slovakian, Slovenian and Spanish texts are authentic) (2006/400/EC), Division 2.2.2: Ancillary elements

Extent: E+W+S+N.I.

(a) 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;
(b) proper supervision of claims processing and authorisation procedures;
(c) satisfactory procedures to ensure proper dissemination of information about Community rules;
(d) ensuring timely payment of Community funding to beneficiaries.

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Source: https://www.legislation.gov.uk/eudn/2006/400/annex/division/2/division/2.2/division/2.2.2 (the official version)
Page: https://openlegislation.uk/eu-decision-2006-400/annex/division-2/division-2.2/division-2.2.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.