Commission Decision of 5 March 2008 laying down rules for the implementation of Decision No 575/2007/EC of the European Parliament and of the Council establishing the European Return 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(2008)796) (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) (2008/458/EC)

Article 6 U.K. Manual of procedures

In accordance with Article 31(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.