Article 6 Manual of procedures

In accordance with Article 31(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:

1. (a)

   functioning of the designated authorities;

2. (b)

   arrangements ensuring appropriate separation of functions;

3. (c)

   where appropriate, monitoring of delegated authorities and other outsourced tasks;

4. (d)

   establishment of multiannual and annual programmes;

5. (e)

   establishment of audit strategy and annual audit plans;

6. (f)

   selection of projects, award of grants and monitoring and financial management of the projects;

7. (g)

   management of irregularities, financial corrections and recoveries;

8. (h)

   preparation and implementation of audit missions;

9. (i)

   preparation of audit reports and declarations;

10. (j)

    certification of expenditure;

11. (k)

    evaluation of the programme;

12. (l)

    reporting to the Commission;

13. (m)

    audit trail.