Council Decision of 25 June 2007 establishing the European Fund for the Integration of third-country nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ (2007/435/EC) (repealed)

Article 22 General principles of management and control systems

The management and control systems of multiannual programmes set up by Member States shall provide for:

(a)

the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;

(b)

the respect of the principle of separation of functions between and within such bodies;

(c)

adequate resources for each body or department to carry out the functions which have been allocated to it throughout the period of implementation of actions co-financed by the Fund;

(d)

procedures for ensuring the correctness and regularity of the expenditure declared under the annual programmes;

(e)

reliable accounting, monitoring and financial reporting systems in computerised form;

(f)

a system of reporting and monitoring where the responsible body entrusts the execution of tasks to another body;

(g)

manuals of procedures in relation to the functions to be performed;

(h)

arrangements for auditing the functioning of the system;

(i)

systems and procedures to ensure an adequate audit trail;

(j)

procedures for reporting and monitoring irregularities and for the recovery of amounts unduly paid.