Division 2.4 F1

Describe the work done for assessing, in line with Article 124(2) of Regulation (EU) No 1303/2013, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex XIII of Regulation (EU) No 1303/2013, covering among other elements, the following:

1. 2.4.1.

   Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex III of this Regulation.

2. 2.4.2.

   Examination of other relevant documents concerning the system; indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.

3. 2.4.3.

   Interviews with the staff in the main bodies (including intermediate bodies, if relevant). Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.

4. 2.4.4.

   Review of the description and procedures relating to the information systems, covering in particular the requirements set out in Annex XIII of Regulation (EU) No 1303/2013 and the verification of whether these systems are operational and have been set-up in order to ensure: (i) an adequate audit trail; (ii) protection of personal data; (iii) integrity, availability and authenticity of data; (iv) reliable, accurate and complete information on the implementation of the operational programme (in line with Article 125(2)(a) of Regulation (EU) No 1303/2013), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013) and data required for drawing up payment applications and accounts (as required by Article 126 (d) (g) and (h) of Regulation (EU) No 1303/2013.

5. 2.4.5.

   Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.