PART II U.K. PROVISIONS COMMON TO THE FOUR FUNDS

CHAPTER 2 U.K. Management and control systems

Article 6 U.K. Manual of procedures

In accordance with Article 29(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:

(a)

functioning of the designated authorities;

(b)

arrangements ensuring appropriate separation of functions;

(c)

where appropriate, monitoring of delegated authorities and other outsourced tasks;

(d)

establishment of multiannual and annual programmes;

(e)

establishment of audit strategy and annual audit plans;

(f)

selection of projects, award of grants and monitoring and financial management of the projects;

(g)

management of irregularities, financial corrections and recoveries;

(h)

preparation and implementation of audit missions;

(i)

preparation of audit reports and declarations;

(j)

certification of expenditure;

(k)

evaluation of the programme;

(l)

reporting to the Commission;

(m)

audit trail.