Paying Authorities Structural Funds Financial Management Responsibilities of Paying Authorities See Doc.REGIO/0051/2000 Certify the claim sent to the Commission Ensure only eligible expenditure is charged to EU co-finance

Paying Authorities Structural Funds Financial Management Compliance with Community Rules Assurance from Managing Authority that a clearly designated department has verified the respect of: procurement rules eligibility rules information and publicity requirements environment, equality of treatment etc separate accounts, or account codes, on computer file

Paying Authorities Structural Funds Financial Management The Member State and the Paying Authority The Paying Authority must have a clear mandate from the National Authorities, with explicit instructions on how to: obtain assurances from the Managing Authority compile the claim on Community co-finance from the accounting records Must be competent to undertake checks.

Paying Authorities Structural Funds Financial Management Payment and expenditure sequence COMMISSION PAYING AUTHORITY NATIONAL BUDGET MANAGING AUTHORITY FINAL BENEFICIARY RECIPIENT ADVANCE CLAIM CHECK CLAIMREFUND CHECK 2a2b

Paying Authorities Structural Funds Financial Management Other responsibilities of the Paying Authority Keep a record of recovery orders repay recoveries (and interest) to the Commission ensure final beneficiary is paid as soon as possible make available to the Commission the detailed (computer) records on payments to final beneficiaries supply expenditure forecasts to the Commission

Paying Authorities Structural Funds Financial Management Division of duties - between the Paying and Managing Authorities - within each authority Separation of responsibilities for: checking claims paying aids compiling claim on Community funds certifying claim on Community funds internal audit or equivalent procedures

Paying Authorities Structural Funds Financial Management Delegation of Responsibilities COMMISSION MEMBER STATE MANAGING AUTHORITY PAYING AUTHORITY INTERMEDIATE BODIES FINAL BENEFICIARY Clear definition of responsibility under Reg. 1260/99 Information on payment, control systems and checks done Audit of information and systems