1.Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2.The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)the references of the relevant Community legislation;
(b)the task entrusted to the delegated authority;
(c)the rights and duties of the delegated authority and the responsibilities it assumes;
(d)the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3.The handling of communication with the Commission referred to in Article 25(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4.If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5.Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6.Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall apply mutatis mutandis to the delegated authority.