Division 2.3

part or all of the authorisation and the control function may be delegated to other bodies provided that the following conditions are fulfilled:

1. 2.3.1.

   the responsibilities and obligations of these other bodies, notably concerning the control and verification of the compliance with financing agreement rules, are clearly defined;

2. 2.3.2.

   the bodies dispose of effective systems for ensuring that they fulfil their responsibilities in a satisfactory manner;

3. 2.3.3.

   the bodies explicity confirm to the agency that they in fact fulfil their responsibilities and describe the means employed;

4. 2.3.4.

   the Sapard agency is informed on a regular and timely basis of the results of controls effected, so that the sufficiency of these controls may always be taken into account before a claim is authorised, settled or an invoice is paid. The work performed shall be described in detail in a report accompanying each application and claim, batch of applications and claims or, when appropriate, in a report covering one year. The report shall be accompanied by an attestation of the eligibility of the approved applications and claims and of the nature, scope and limits of the work done. Physical and/or administrative checks performed shall be identified, the method described, the results of all inspections and the measures taken in respect of discrepancies and irregularities reported upon. The supporting documents submitted to the agency shall be sufficient to provide assurance that all the required checks on the eligibility of the claims or invoices authorised for payment have been performed;

5. 2.3.5.

   the Sapard agency should be satisfied before the project approval and before the payment of the expenditure, that the other bodies have followed procedures which comply with the criteria set out in this Annex;

6. 2.3.6.

   criteria for assessing applications and their order of priority shall be clearly defined and documented;

7. 2.3.7.

   where documents relating to the claims authorised, expenditure committed and controls effected are retained by the other bodies, both these bodies and the agency shall set up procedures to ensure that the location of all such documents that are relevant to specific payments made by the agency is recorded, and that these documents may be made available for inspection at the agency's offices at the request of the persons and bodies who would normally have the right to inspect such documents, which include:

   • the agency's staff who deal with the claim,

   • the agency's internal audit service,

   • the certifying body that attests the agency's annual declaration,

   • mandated officials of the European Union;

8. 2.3.8.

   written agreements must be concluded between the Sapard agency and bodies to which functions of the Sapard agency have been delegated. Such agreements should clearly identify the functions to be performed by the delegated body and the type of supporting documents and reports to be sent to the Sapard agency within specified time limits. The overall system including the delegated functions performed by other bodies should be set out in an organisation chart.

   The agreement should provide for access by officials of the Commission and the Court of Auditors to information held by these delegated bodies and for the investigation by such officials of applciations including the carrying out of checks on projects and recipients of aid.