{
  "url": "https://openlegislation.uk/eu-decision-2006-401/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2006-401/article-3.json",
  "legislation": "eudn/2006/401",
  "legislation_title": "Commission Decision of 20 January 2006 laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards Member States management and control systems, and rules for the administrative and financial management of projects co-financed by the European Refugee Fund (notified under document number C(2006) 51/3) (Only the Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Swedish, Latvian, Lithuanian, Polish, Portuguese, Slovakian, Slovenian and Spanish texts are authentic) (2006/401/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-401",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "General principles",
  "text": "The management and control systems set up by Member States shall provide for:\n1.. 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;\n2.. a clear separation of functions between bodies, departments and/or individuals concerned in the management, control and certification of expenditure;\n3.. 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;\n4.. effective internal control arrangements in the Responsible Authority and any delegated authority;\n5.. reliable accounting, monitoring and financial reporting systems which shall be in computerised form;\n6.. an effective system of reporting and monitoring where the performance of tasks is delegated;\n7.. the existence of detailed manuals of procedures in relation to the functions to be performed;\n8.. effective arrangements for the audit of the functioning of the system;\n9.. systems and procedures to ensure a sufficient audit trail;\n10.. reporting and monitoring procedures for irregularities and of recovery of amounts unduly paid.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2006/401/article/3",
    "retrieved_at": "2026-11-01T15:17:34.613075+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}