{
  "url": "https://openlegislation.uk/eu-regulation-2014-897/article-26",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-897/article-26.json",
  "legislation": "eur/2014/897",
  "legislation_title": "Commission Implementing Regulation (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council establishing a European Neighbourhood Instrument",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-897",
  "path": "article/26",
  "kind": "article",
  "number": "26",
  "heading": "Functions of the Managing Authority",
  "text": "1. The Managing Authority shall be responsible for managing the programme in accordance with the principle of sound financial management and for ensuring that decisions of the Joint Monitoring Committee comply with the applicable law and provisions.\n2. As regards the programme management, the Managing Authority shall:\n(a) support the work of the Joint Monitoring Committee and provide it with the information it requires to carry out its tasks, in particular data relating to the progress of the programme in achieving its expected results and targets;\n(b) draw up and, after approval by the Joint Monitoring Committee, submit the annual report and the final report to the Commission;\n(c) share information with intermediate bodies, the Joint Technical Secretariat, the Audit Authority and beneficiaries that is relevant to the execution of their tasks or project implementation;\n(d) establish and maintain a computerised system to record and store data on each project necessary for monitoring, evaluation, financial management, control and audit, including data on individual participants in projects, where applicable. In particular, it shall record and store technical and financial reports for each project. The system shall provide all data required for drawing up payment requests and annual accounts, including records of amounts recoverable, amounts recovered and amounts reduced following cancellation of all or part of the contribution for a project or programme;\n(e) carry out where relevant environmental impact assessment studies at programme level;\n(f) implement the information and communication plans in accordance with Article 79;\n(g) implement the monitoring and evaluation plans in accordance with Article 78.\n3. As regards the selection and management of projects, the Managing Authority shall:\n(a) draw up and launch the selection procedures;\n(b) manage the project selection procedures;\n(c) provide the lead beneficiary with a document setting out the conditions for support for each project including the financing plan and execution deadlines;\n(d) sign contracts with beneficiaries;\n(e) manage projects.\n4. As regards the technical assistance, the Managing Authority shall:\n(a) manage the contract award procedures;\n(b) sign contracts with contractors;\n(c) manage contracts.\n5. As regards the financial management and control of the programme, the Managing Authority shall:\n(a) verify that services, supplies or works have been performed, delivered and/or installed and whether expenditure declared by the beneficiaries has been paid by them and that this complies with applicable law, programme rules and conditions for support of the projects;\n(b) ensure that beneficiaries involved in project implementation maintain either a separate accounting system or a suitable accounting code for all transactions relating to a project;\n(c) put in place effective and proportionate anti-fraud measures taking into account the risks identified;\n(d) set up procedures to ensure that all documents regarding expenditure and audits required to ensure a suitable audit trail are held in accordance with the requirements of Article 30;\n(e) draw up the management declaration and annual summary referred to in Article 68;\n(f) draw up and submit payment requests to the Commission in accordance with Article 60;\n(g) draw up the annual accounts;\n(h) take account of the results of all audits carried out by or under the responsibility of the Audit Authority when drawing up and submitting payment requests;\n(i) maintain computerised accounting records for expenditure declared to the Commission and for payments made to beneficiaries;\n(j) keep an account of amounts recoverable and of amounts reduced following cancellation of all or part of the grant.\n6. Verifications pursuant to point (a) of paragraph 5 shall include the following procedures:\n(a) administrative verifications for each payment request by beneficiaries;\n(b) on-the-spot project verifications.\nThe frequency and coverage of the on-the-spot verifications shall be proportionate to the amount of the grant to a project and the level of risk identified by these verifications and audits by the Audit Authority for the management and control systems as a whole.\n7. On-the-spot project verifications pursuant to paragraph point (b) of paragraph 6 may be carried out on a sample basis\n8. Where the institution hosting the Managing Authority is also a beneficiary under the programme, arrangements for the verifications referred to in point (a) of paragraph 5 shall ensure suitable segregation of functions.",
  "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/2014/897/article/26",
    "retrieved_at": "2026-11-01T14:47:22.620029+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."
}