Article 3 General principles

The management and control systems set up by Member States shall provide for:

1. 1..

   a clear definition of the functions of the bodies and/or individuals concerned in the management and control and a clear allocation of functions within each body;

2. 2..

   a clear separation of functions between bodies, departments and/or individuals concerned in the management, control and certification of expenditure;

3. 3..

   adequate resources for each body or department to carry out the functions which have been allocated to it throughout the period of implementation of actions financed by the Fund;

4. 4..

   effective internal control arrangements in the Responsible Authority and any delegated authority;

5. 5..

   reliable accounting, monitoring and financial reporting systems which shall be in computerised form;

6. 6..

   an effective system of reporting and monitoring where the performance of tasks is delegated;

7. 7..

   the existence of detailed manuals of procedures in relation to the functions to be performed;

8. 8..

   effective arrangements for the audit of the functioning of the system;

9. 9..

   systems and procedures to ensure a sufficient audit trail;

10. 10..

    reporting and monitoring procedures for irregularities and of recovery of amounts unduly paid.