Commission Decision of 19 December 2007 laying down rules for the implementation of Decision No 573/2007/EC of the European Parliament and of the Council establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States’ management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2007) 6396) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/22/EC)

4. INFORMATION MANAGEMENT

4.1. Documentation on the procedures
Short description of the process[Involves all authorities]
	Key targets	Achieved?	Comments
1	The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.)	Y/N
2	The procedures are approved by a duly authorised person	Y/N
3	The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions	Y/N
4	Arrangements are in place to ensure that all relevant staff is informed of the established procedures	Y/N
5	Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed	Y/N
6	Arrangements are in place to ensure the protection of personal data	Y/N

4.2. Accounting and bookkeeping
Short description of the process[Involves the responsible authority, the delegated authority(ies) and the certifying authority]
	Key targets	Achieved?	Comments
1	Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow: a full traceability of the Community resources at the level of the final beneficiaries and projects, the identification of any interest generated by the pre-financing received from the Commission, the identification of recovery orders issued and if applicable, whether they have been cashed	Y/N
2	The accounting and financial reporting system complies with the national data protection legislation	Y/N
3	The accounting and financial reporting system to be used will be in computerised form	Y/N
4	A back-up system exists to guarantee the continuity of operations should the need arise	Y/N
5	In case of local currency, the methods used for the calculation in euro comply with the rules defined by the Commission	Y/N

4.3. Reporting to the Commission
Short description of the process[Involves all authorities]
	Key targets	Achieved?	Comments
1	Reporting obligations have been identified as well as the implications for resources	Y/N
2	The established procedures allow proper, timely and complete input by the designated authorities	Y/N
3	Reports are approved by a duly authorised person	Y/N

4.4. Audit trail
Short description of the process[Involves all authorities]
Where are the following documents kept?	Body/Unit in charge	How long for?
Description of the management and control systems including manual(s) of procedures
Audit strategy
National multiannual programme and possible revisions
National annual programmes and possible revisions
European Commission Decisions on multiannual and annual programmes
Calls for proposals/calls for tender
Applicant files/contract files
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports
Funding decisions or rejections
Project funding agreements
Financial commitment decisions for each of the projects
Progress reports and final reports submitted by funding recipients
Financial reports and payment applications submitted by funded project
Supporting documents for expenditure and revenue for funded project
Payments/recovery authorisations for funding (proof of verifications performed)
Payments/recovery orders for funding
Proof of payments/recovery of funding
Documentation related to the sampling methodology for the audit activity
Reports on audits carried out on projects
Reports on audits carried out at national level on management and control systems
Audit reports on annual programmes
Audit opinions on the management and control systems
Audit declarations on the validity of the requests for payment
Requests for payment sent to the European Commission
Certification of expenditure sent to the European Commission
Progress implementation reports sent to the European Commission
Final implementation reports sent to the European Commission
Proof of payment received from the European Commission
Evaluation reports sent to the European Commission