{
  "url": "https://openlegislation.uk/eu-decision-2008-458/annex/annex-I",
  "json_url": "https://openlegislation.uk/eu-decision-2008-458/annex/annex-I.json",
  "legislation": "eudn/2008/458",
  "legislation_title": "Commission Decision of 5 March 2008 laying down rules for the implementation of Decision No 575/2007/EC of the European Parliament and of the Council establishing the European Return Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States' management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2008)796) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/458/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-458",
  "path": "annex/annex/I",
  "kind": "appendix",
  "number": "ANNEX I",
  "heading": "MODEL DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS",
  "text": " Initial version\n Revised version (number, date dd/mm/year) following dialogue with the Commission\n Version revised for other reasons\nMEMBER STATE:\nFUND(S):\nMAIN CONTACT POINT:\nTHE INFORMATION PROVIDED DESCRIBES THE SITUATION ON:\n1.\nIDENTIFICATION OF THE DESIGNATED AUTHORITIES\n1.1.\nGeneral information on the designated authorities\n1.1.1.\nShort description of the choices made on the designation of the different authorities\n1.1.2.\nIndication of whether these management and control systems are operational\nIf not, indication of the date when they will be operational\n1.1.3.\nIndication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable)\n1.2.\nOrganisation chart(s) of the entire body(-ies) within which the designated authorities are functioning\n1.3.\nResponsible authority\n1.3.1.\nThe date and form of the formal designation of the responsible authority\n1.3.2.\nLegal status of the responsible authority\n1.3.3.\nSpecification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)\n1.3.4.\nOrganisation chart and specification of the functions of the units (including the indicative number of posts allocated)\n1.3.5.\nInformation whether the responsible authority can also act as executing body for the projects co-financed by the Fund\n1.3.6.\nIf the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems\n1.4.\nThe delegated authority(ies)\n1.4.1.\nThe reasons for establishing any delegated authority\n1.4.2.\nThe date and form of the formal designation of the delegated authority(ies)\n1.4.3.\nLegal status of the delegated authority(ies)\n1.4.4.\nSpecification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)\n1.4.5.\nOrganisation chart and specification of the functions of the units (including indicative number of posts allocated)\n1.4.6.\nInformation whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund\n1.4.7.\nIf the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems\n1.5.\nCertifying authority\n1.5.1.\nThe date and form of the formal designation of the certifying authority\n1.5.2.\nLegal status of the certifying authority\n1.5.3.\nSpecification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)\n1.5.4.\nOrganisation chart and specification of the functions of the units (including indicative number of posts allocated)\n1.5.5.\nIf the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems\n1.6.\nAudit authority\n1.6.1.\nThe date and form of the formal designation of the audit authority\n1.6.2.\nLegal status of the audit authority\n1.6.3.\nSpecification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)\n1.6.4.\nOrganisation chart and specification of the functions of the units (including indicative number of posts allocated)\n1.6.5.\nStaff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)\n1.6.6.\nIf the audit authority is the same for more than one of the four Funds, a description of the common functions and systems\n1.6.7.\nIf a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with article 8\nGuidance for sections 2-4\n1st part of each table\nThe description of the processes should include the tasks to be carried out by each of the designated authorities (or bodies under their responsibility) and the interaction between them. The description should be concise but nevertheless allow a clear understanding of how the processes would work in practice.\n2nd part of each table\nThe checklist should be completed by indicating whether each target has been achieved or not and providing any relevant information. If the target has not been achieved, please provide an explanation and, if relevant, indicate the expected date for completion.\nIf procedures are formalised, a reference to the document should be included.\n2.\nFUNCTIONING OF DESIGNATED AUTHORITIES\n2.1. Designation and supervision of the designated authorities\nShort description of the process of setting up each of the designated authorities[The description should include all authorities]\nKey targets\nAchieved?\nComments\n1\nRules governing the relations of the Member State with the designated authorities identify the respective responsibilities\nY/N\n2\nMember State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals)\nY/N\n3\nEach authority will inform their staff of the mission statement of the organisation as well as their job description and expected results\nY/N\n4\nSteps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions\nY/N\n2.2. Separation of functions\nShort description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]\nKey targets\nAchieved?\nComments\n1\nRules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements\nY/N\n2\nRules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions\nY/N\n3\nThe audit authority will be functionally independent of the responsible authority and the certifying authority.\nY/N\n4\nThe certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources\nY/N\n2.3. Monitoring of delegated authority(ies) — if applicable\nShort description of the process[This description should include the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nThe tasks to be delegated are clearly defined\nY/N\n2\nProcedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked\nY/N\n3\nSupervisory controls will take place to ensure that the tasks are carried out according to established procedures\nY/N\n2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable\nShort description of the process[This description should include all authorities]\nKey targets\nAchieved?\nComments\n1\nIn case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management\nY/N\n2\nIn case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work\nY/N\n3\nIn case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification\nY/N\n4\nIn case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment\nY/N\n3.\nOPERATIONAL AND FINANCIAL PROCESSES\n3.1. Establishing multi-annual programmes\nShort description of the process[This description should include the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nArrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices\nY/N\n2\nProcedures are defined to check that the multi-annual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration\nY/N\n3\nThe multi-annual programme will be approved by a duly authorised person\nY/N\n3.2. Establishing annual programmes\nShort description of the process[This description should include the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nProcedures are established to ensure:\nconsistency between the annual programmes and the multi-annual programme\nthe eligibility of the actions envisaged in the annual programmes\nconsistency and complementarity of these actions with other national and Community instruments\nthe compliance with the rules concerning co-financing percentage\nconsistency with the priorities/specific priorities stated in the strategic guidelines\nY/N\n2\nProcedures are established to enable the revision of an annual programme in case of duly substantiated emergency situations as described in the basic act, if applicable\nY/N\n3\nProcedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this decision\nY/N\n4\nAny modification to the financial breakdown of an annual programme and the reasons for it is documented\nY/N\n5.\nAny modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented\nY/N\n3.3. Establishing the audit strategy and the annual audit plans\nShort description of the process[This description concerns the audit authority]\nKey targets\nAchieved?\nComments\n1\nRules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period\nY/N\n2\nProcedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable)\nY/N\n3\nThe audit strategy and the annual audit plans are approved by a duly authorised person\nY/N\n3.4. Responsible authority acting as an executing body — if applicable\nShort description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[This description should include all authorities]\nKey targets\nAchieved?\nComments\n1\nThe justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level\nY/N\n2\nSpecific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund\n3\nSpecific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority\nY/N\n4\nSpecific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority\nY/N\n5\nProcedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting\nY/N\n6\nSpecific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority\nY/N\n7\nWhen the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority)\nY/N\n8\nThe audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority\nY/N\n3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)\nShort description of the process[This description should include the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nIn the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity\nY/N\n2\nSelection criteria will comply with the minimum criteria defined in the basic act\nY/N\n3\nProcedures are defined for the receipt of proposals (or tenders)\nY/N\n4\nProcedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner\nY/N\n5\nThe award decisions and the contracts/grant agreements will be approved by a duly authorised person\nY/N\n6\nProcedures are defined to ensure adequate ex-post information on the results of the selection process to the applicants\nY/N\n7\nProcedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms\nY/N\n3.6. Monitoring of the projects implemented by the final beneficiaries\nShort description of the process[This description should include the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nKey operational and financial indicators will be established, monitored and communicated to the responsible authority for each project\nY/N\n2\nOn-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects\nY/N\n3\nThe responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form\nY/N\n4\nThe responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding\nY/N\n3.7. Financial management of the project\nShort description of the process[involves the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nFinancial transactions will be approved by duly authorised persons\nY/N\n2\nPrior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:\nthe accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)\nthat products and/or services co-financed by the project have actually been delivered\nthe accuracy, completeness and effective payment of other contributions received from public or private resources\nthat the results of any audit activity have been taken into account\nY/N\n3\nVerifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions\nY/N\n4\nSupervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected.\nY/N\n5\nVerifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding\nY/N\n3.8. Irregularities, corrections and recoveries\nShort description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]\nKey targets\nAchieved?\nComments\n1\nDefinitions of irregularities are established and comply with the Community requirements\nY/N\n2\nMechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measures are taken\nY/N\n3\nProcedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measure taken in accordance with the obligations set out in this decision\nY/N\n4\nProcedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest\nY/N\n5\nIn case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not\nY/N\n3.9. Preparation and implementation of audit missions\nShort description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]\nKey targets\nAchieved?\nComments\n1\nThe audit practice is in line with internationally accepted standards\nY/N\n2\nAn audit manual is established for use by the auditors on the basis of the requirements defined in the basic act\nY/N\n3\nAudits will be carried out to verify the effective functioning of the management and control systems\nY/N\n4\nThe checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses\nY/N\n5\nThe verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail\nY/N\n6\nA follow-up of earlier recommendations will take place on a regular basis\nY/N\n7\nThe projects implemented by the responsible authority will be subject to robust scrutiny\nY/N\n3.10. Audit report on annual programmes and related declarations\nShort description of the process[This description should involved the audit authority]\nKey targets\nAchieved?\nComments\n1\nProcedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme\nY/N\n2\nChecks will be performed to assess the validity of the requests for payment\nY/N\n3\nFurther examination will be launched in case of systemic errors or errors over the materiality threshold are detected\nY/N\n4\nThe report and the related declarations will be approved by a duly authorised person\nY/N\n3.11. Certification of expenditure\nShort description of the process[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nProcedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification\nY/N\n2\nProcedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority\nY/N\n3\nProcedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries\nY/N\n4\nVerifications will be performed to ensure the accuracy and completeness of the declaration of expenditure (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution)\nY/N\n5\nIn case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission\nY/N\n3.12. Evaluation of the programme\nShort description of the process[involves the responsible authority and the delegated authority(ies)]\nKey targets\nAchieved?\nComments\n1\nThe guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties\nY/N\n2\nThe key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded\nY/N\n3\nThe responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project\nY/N\n4\nProcedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act\nY/N\n4.\nINFORMATION MANAGEMENT\n4.1. Documentation on the procedures\nShort description of the process[involves all authorities]\nKey targets\nAchieved?\nComments\n1\nThe authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.)\nY/N\n2\nThe procedures are approved by a duly authorised person\nY/N\n3\nThe established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions\nY/N\n4\nArrangements are in place to ensure that all relevant staff is informed of the established procedures\nY/N\n5\nWhere appropriate, these procedures include the use of check-lists summarising the key controls to be performed\nY/N\n6\nArrangements are in place to ensure the protection of personal data\nY/N\n4.2. Accounting and book keeping\nShort description of the process[involves the responsible authority, the delegated authority(ies) and the certifying authority]\nKey targets\nAchieved?\nComments\n1\nArrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:\na full traceability of the Community resources at the level of the final beneficiaries and projects\nthe identification of any interest generated by the pre-financing received from the Commission\nthe identification of recovery orders issued and if applicable, whether they have been cashed\nY/N\n2\nThe accounting and financial reporting system complies with the national data protection legislation\nY/N\n3\nThe accounting and financial reporting system to be used will be in computerised form\nY/N\n4\nA back-up system exists to guarantee the continuity of operations should the need arise\nY/N\n5\nIn case of local currency, the methods used for the calculation in Euro comply with the rules defined by the Commission\nY/N\n4.3. Reporting to the Commission\nShort description of the process[involves all authorities]\nKey targets\nAchieved?\nComments\n1\nReporting obligations have been identified as well as the implications for resources\nY/N\n2\nThe established procedures allow proper, timely and complete input by the designated authorities\nY/N\n3\nReports are approved by a duly authorised person\nY/N\n4.4. Audit trail\nShort description of the process[involves all authorities]\nWhere are the following documents kept?\nBody/Unit in charge\nHow long for?\nDescription of the management and control systems including manual(s) of procedures\nAudit strategy\nNational multi-annual programme and possible revisions\nNational annual programmes and possible revisions\nEuropean Commission Decisions on multi-annual and annual programmes\nCalls for proposals/Calls for tender\nApplicant files/Contract files\nAdministrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports\nFunding decisions or rejections\nProject funding agreements\nFinancial commitment decisions for each of the projects\nProgress reports and final reports submitted by funding recipients\nFinancial reports and payment applications submitted by funded Project\nSupporting documents for expenditure and revenue for funded Project\nPayments/recovery authorisations for funding (proof of verifications performed)\nPayments/recovery orders for funding\nProof of payments/recovery of funding\nDocumentation related to the sampling methodology for the audit activity\nReports on audits carried out on projects\nReports on audits carried out at national level on management and control systems\nAudit reports on annual programmes\nAudit opinions on the management and control systems\nAudit declarations on the validity of the requests for payment\nRequests for payment sent to the European Commission\nCertification of expenditure sent to the European Commission\nProgress implementation reports sent to the European Commission\nFinal implementation reports sent to the European Commission\nProof of payment received from the European Commission\nEvaluation reports sent to the European Commission\n5.\nAPPROVAL OF THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEMS\nAuthority\nDeclaration\nDate and signature\nResponsible Authority\nI certify the accuracy and completeness of the information about the identification and internal control systems of the Responsible Authority\nName:\nFunction:\nDate:\nsignature\nCertifying Authority\nI certify the accuracy and completeness of the information about the identification and internal control systems of the Certifying Authority\nName:\nFunction:\nDate:\nsignature\nAudit Authority\nI certify the accuracy and completeness of the information about the identification and internal control systems of the Audit Authority\nand\nI can confirm that what has been described provides a reliable picture of all the management and control systems\nName:\nFunction:\nDate:\nsignature",
  "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/2008/458/annex/annex/I",
    "retrieved_at": "2026-11-01T15:16:47.833928+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."
}