{
  "url": "https://openlegislation.uk/eu-regulation-2014-897/article-30",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-897/article-30.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/30",
  "kind": "article",
  "number": "30",
  "heading": "General principles of management and control systems",
  "text": "1. Management and control systems shall include:\n(a) 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;\n(b) procedures for ensuring the correctness and regularity of expenditure declared;\n(c) electronic data systems for accounting, storage, monitoring and reporting;\n(d) systems for monitoring and reporting where the responsible body entrusts execution of tasks to another body;\n(e) arrangements for auditing the functioning of the management and control systems;\n(f) systems and procedures to ensure an adequate audit trail;\n(g) procedures for prevention, detection and correction of irregularities, including fraud and the recovery of amounts unduly paid, together with any interest;\n(h) contract award procedures for technical assistance and projects selection procedures\n(i) the role of national authorities and the responsibilities of the participating countries in accordance with Article 31.\n2. The Managing Authority shall ensure that the management and control systems for the programme are set up in accordance with the provisions of this Regulation and that these systems function effectively.",
  "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/30",
    "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."
}