Division 3 Control activities (implementation of interventions)

Verification procedures

• ensuring double-check of all steps in a transaction (ex-ante and, where appropriate, ex-post).

Procedures for supervision by accountable management of tasks delegated to subordinates (including annual statements of assurance from subordinate actors)

• ensuring that responsibility is supported by active supervision — and not merely considered a passive or theoretical concept.

Rules for each type of procurement and grant calls

• ensuring appropriate legal framework for all such commitment processes.

Procedures (including checklists) for each step of procurement and grant calls (e.g. technical specifications, evaluation committees, reporting of exceptions etc)

• ensuring each member of staff is clear as to their task responsibilities in these areas.

Publicity rules and procedures

• ensuring that these Commission requirements are fulfilled.

Payment procedures (including procedures for confirmation of output delivery, and/or eligibility conditions, ‘on-the-spot’ where necessary).

• ensuring that payments are made only for justified payment applications which fulfil all contractual requirements.

Procedures for monitoring delivery of co-financing

• ensuring that these Commission requirements are fulfilled.

Budgetary procedures to ensure availability of funds (including funds necessary to maintain implementation if Commission funding is delayed or refused)

• ensuring that the National Authority can fulfil its local contractual commitments regardless of delays or interruptions in funding from Commission.

Procedures for continuity of operations

• ensuring that significant risks to continuity (e.g. concerning loss of data, absence of individuals etc) are identified and contingency plans put in place where possible.

Accounting procedures

• ensuring full and transparent accounting following accepted accounting principles.

Reconciliation procedures

• ensuring that wherever possible accounting balances are reconciled against third-party information.

Reporting of exceptions, inter alia, exceptions to normal procedures approved at appropriate level, unapproved exceptions and control failures whenever identified

• ensuring variations to normal practices are always recorded and logged and reviewed at appropriate levels.

Security procedures (IT and otherwise)

• ensuring that assets and data are kept secure from interference or physical damage.

Archiving procedures

• ensuring that documents will be available — at least for Commission review throughout the required periods for which they much be kept.

F1Segregation of duties

• ensuring that different tasks in the life of the same transaction are allocated to different staff to ensure some automatic cross-checking controls.

Reporting of internal control weaknesses

• ensuring that the registration of any internal control weakness identified from any source and that management responses are recorded and followed-up.