Cross-border cooperation programmes under this Chapter shall be implemented under shared management. Consequently, Member States and the Commission shall be responsible for the management and control of programmes in accordance with their respective responsibilities as provided for in Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 and in this Regulation.

Articles 73 and 74 of Regulation (EU) No 1303/2013 concerning the responsibilities of the Member States under shared management shall apply to the Member State where the managing authority is located.

Article 75 of Regulation (EU) No 1303/2013 concerning the powers and responsibilities of the Commission under shared management shall apply.

The participating countries in a cross-border cooperation programme shall designate, for the purposes of Article 123(1) of Regulation (EU) No 1303/2013, a single managing authority; for the purpose of Article 123(2) of that Regulation, a single certifying authority; and for the purpose of Article 123(4) of that Regulation, a single audit authority.

The managing authority and the audit authority shall be situated in the same Member State. The participating countries in a cross-border cooperation programme may designate the single managing authority to carry out the functions of the certifying authority.

The procedure for the designation of the managing authority and, where appropriate, of the certifying authority, set out in Article 124 of Regulation (EU) No 1303/2013, shall be carried out by the Member State in which the authority is located.

Designations provided for in this Article shall be without prejudice to the apportionment of liabilities in relation to the application of financial corrections among the participating countries as provided for in the cross-border cooperation programme.