Annex II Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 9
United Kingdom
Table 1
Key requirements
| Key requirements of management and control system | Bodies/authorities concerned | Scope | |
|---|---|---|---|
| 1 | Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. | Managing authority | Internal control environment |
| 2 | Appropriate selection of operations. | Managing authority | Management and control activities |
| 3 | Adequate information to beneficiaries on applicable conditions for the selected operations. | Managing authority | |
| 4 | Adequate management verifications. | Managing authority | |
| 5 | Effective system in place to ensure that all documents regarding expenditure and audits are held to ensure an adequate audit trail. | Managing authority | Management and control activities/Monitoring |
| 6 | Reliable system for collecting, recording and storing data for monitoring, evaluation, financial management, verification and audit purposes. | Managing authority | |
| 7 | Effective implementation of proportionate anti-fraud measures. | Managing authority | Management and control activities |
| 8 | Appropriate procedures for drawing up the management declaration and annual summary of final audit reports and of controls carried out. | Managing authority | |
| 9 | Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. | Certifying authority | Internal control environment |
| 10 | Appropriate procedures for drawing up and submitting payment applications. | Certifying authority | Management and control activities/Monitoring |
| 11 | Appropriate computerised records of expenditure declared and of the corresponding public contribution are maintained. | Certifying authority | Management and control activities |
| 12 | Appropriate and complete account of amounts recoverable, recovered and withdrawn. | Certifying authority | |
| 13 | Appropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the annual accounts. | Certifying authority | |
| 14 | Adequate separation of functions and adequate systems for ensuring that any other body that carries out audits in accordance with the programme audit strategy has the necessary functional independence and takes account of internationally accepted audit standards. | Audit authority | Internal control environment |
| 15 | Adequate systems audits. | Audit authority | Control activities |
| 16 | Adequate audits of operations. | Audit authority | |
| 17 | Adequate audits of accounts. | Audit authority | |
| 18 | Adequate procedures for providing a reliable audit opinion and for preparing the annual control report. | Audit authority | |
Table 2
Classification of key requirements for management and control systems with regard to their functioning
| Category 1 | Works well. No, or only minor improvement(s) needed. |
| Category 2 | Works. Some improvement(s) needed. |
| Category 3 | Works partially. Substantial improvements needed. |
| Category 4 | Essentially does not work. |