Article 9 Functions and responsibilities of the National Authorising Officer
United Kingdom
The NAO shall bear the overall responsibility for the financial management of IPA II assistance in the IPA II beneficiary and for ensuring the legality and regularity of expenditure.
The NAO shall be a high-ranking representative of the government or the national administration of the IPA II beneficiary with the appropriate authority.
The NAO shall, in particular, be responsible for:
the management of IPA II accounts and financial operations;
the effective functioning of the internal control systems for the implementation of IPA II assistance;
putting into place effective and proportionate anti-fraud measures taking into account the risks identified;
launching the process provided for in Article 14.
The NAO shall follow up the reports of the audit authority referred to in Article 12 and shall provide an annual management declaration to the Commission. The annual management declaration shall be drawn up per programme, in the form specified in the Framework Agreement, based on actual supervision by the NAO of the internal control systems throughout the financial year.
At the end of the implementation of a programme, the NAO shall provide a final statement of expenditure.