CHAPTER 4FINANCIAL ACTORS

Article 20Powers and duties of the authorising officer

1.

The budget of the PPP body shall be implemented by the director in the departments placed under his or her authority.

2.

In order to facilitate the implementation of their appropriations, PPP bodies may conclude service-level agreements as referred to in Article 59 of Regulation (EU, Euratom) 2018/1046.

3.

Technical expertise tasks and administrative, preparatory or ancillary tasks not involving the exercise of public authority or the use of discretionary powers of judgement may be entrusted by contract to external private-sector entities, where this proves to be indispensable.

4.

The director shall put in place the organisational structure and the internal control systems suited to the performance of duties of the director, in accordance with the minimum standards or principles adopted by the governing board, on the basis of the Internal Control Framework laid down by the Commission for its own departments and having due regard to the risks associated with the management environment and the nature of the actions financed. The establishment of such structure and systems shall be supported by a risk analysis which takes into account their cost-effectiveness and performance considerations.

The director may establish within his or her departments an expertise and advice function designed to help him or her control the risks involved in his or her activities.

5.

The director shall set up paper-based or electronic systems for the keeping of original supporting documents relating to budget implementation. Such documents shall be kept for at least five years from the date of the decision on which the European Parliament grants discharge for the financial year to which the documents relate. Personal data contained in the supporting documents shall where possible be deleted when those data are not necessary for control and audit purposes. Article 88 of Regulation (EU) 2018/1725 shall apply to the conservation of data.