{
  "url": "https://openlegislation.uk/eu-regulation-2007-718/article-101",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-718/article-101.json",
  "legislation": "eur/2007/718",
  "legislation_title": "Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-718",
  "path": "article/101",
  "kind": "article",
  "number": "101",
  "heading": "General principles",
  "text": "The management and control systems of cross-border programmes set up by participating countries shall provide for:\n(a) the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;\n(b) compliance with the principle of separation of functions between and within such bodies;\n(c) procedures for ensuring the correctness and regularity of expenditure declared under the cross-border programme;\n(d) reliable accounting, monitoring and financial reporting systems in computerised form;\n(e) a system of reporting and monitoring where the responsible body entrusts the execution of tasks to another body;\n(f) arrangements for auditing the functioning of the systems;\n(g) systems and procedures to ensure an adequate audit trail;\n(h) reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.",
  "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/eur/2007/718/article/101",
    "retrieved_at": "2026-11-01T14:52:52.667906+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."
}