Article 30 General principles of management and control systems

the functions of each body involved in management and control, including division of functions within each body, their internal organisation in compliance with the principle of separation of functions between and within such bodies;

procedures for ensuring the correctness and regularity of expenditure declared;

electronic data systems for accounting, storage, monitoring and reporting;

systems for monitoring and reporting where the responsible body entrusts execution of tasks to another body;

arrangements for auditing the functioning of the management and control systems;

systems and procedures to ensure an adequate audit trail;

procedures for prevention, detection and correction of irregularities, including fraud and the recovery of amounts unduly paid, together with any interest;

contract award procedures for technical assistance and projects selection procedures

the role of national authorities and the responsibilities of the participating countries in accordance with Article 31.