# 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), Article 3: General principles

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

The management and control systems set up by Member States shall provide for:
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.. a clear separation of functions between bodies, departments and/or individuals concerned in the management, control and certification of expenditure;
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.. effective internal control arrangements in the Responsible Authority and any delegated authority;
5.. reliable accounting, monitoring and financial reporting systems which shall be in computerised form;
6.. an effective system of reporting and monitoring where the performance of tasks is delegated;
7.. the existence of detailed manuals of procedures in relation to the functions to be performed;
8.. effective arrangements for the audit of the functioning of the system;
9.. systems and procedures to ensure a sufficient audit trail;
10.. reporting and monitoring procedures for irregularities and of recovery of amounts unduly paid.

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Source: https://www.legislation.gov.uk/eudn/2006/401/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2006-401/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.