http://www.legislation.gov.uk/eur/2014/514/article/21Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis managementRegulation (EU) No 514/2014 of the European Parliament and of the CouncilRegulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management2020-12-12King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0514-20201027texttext/xmlen2020-10-27 CHAPTER IV <Strong>NATIONAL PROGRAMMES</Strong> SECTION 2 <Strong> <Emphasis>Management and Control</Emphasis> </Strong> General principles of management and control systems Article 21 For the implementation of its national programme, each Member State shall set up management and control systems, which shall provide for: a description of the functions of each authority involved in management and control, and the allocation of functions within each authority; compliance with the principle of separation of functions between and within such authorities; procedures for ensuring the correctness and regularity of expenditure declared; computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting; systems for reporting and monitoring where the Responsible Authority entrusts the execution of tasks to another body; arrangements for auditing the functioning of the management and control systems; systems and procedures to ensure an adequate audit trail; the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.