Division 1 Internal control environment

An organisational structure covering the functions of managing authority and the allocation of functions between and within each body as described in Chapter 2 of Title IV of Part Two, ensuring that the principle of segregation of functions, where appropriate, is respected.

If delegation of tasks to intermediate bodies, a framework for ensuring the definition of their respective responsibilities and obligations, verification of their capacities to carry out delegated tasks and the existence of reporting procedures.

Reporting and monitoring procedures for preventing, detecting and correcting irregularities and for recovering amounts unduly paid.

Plan for allocation of appropriate human resources with necessary skills, at different levels and for different functions in the organisation.