Guidance for Member States on Management verifications
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The objective of this document is to provide guidance on certain practical aspects of the application of Article 125(4)(a) and (5)CPR as well as Article 23 ETC. It is intended to serve as a reference document for the Member States for the implementation of those articles. This guidance is applicable to the ESIF, except for the EAFRD. Member States are recommended to follow the guidance, taking account of their own organisational structures and control arrangements. The guidance provides a number of best practices that can be implemented by MA and bodies as indicated in Article 23(4)ETC taking into account specificities of each MCS. Commission audits carried out in the 2000-2006 and 2007-2013 programming periods have shown the potential benefits of such a document.
The guidance covers the regulatory requirements, general principles and purpose of verifications, the bodies responsible for carrying them out, the timing, scope and intensity of the verifications, the organisation of on-the-spot verifications, the requirement to document the work and outsourcing. More detailed examples of good practice are given in several specific areas, e.g. public procurement and aid schemes, which have sometimes been problematic in Member States. It also includes information on management verifications in the areas of financial instruments, revenue generating projects and ETC. Issues regarding durability of operations, equality and non-discrimination and the environment have also been covered.
Due to the wide variations in terms of organisational structures between Member States, it is not possible to cover every situation in this document. Management verifications are a responsibility of the MA when these are carried out under Article 125(4)(a) CPR and under Article 23(3) ETC . The MA has the possibility of delegating tasks to IBs. Accordingly, where reference is made to MA in the note, this may apply to IBs where some or all of the management verification tasks have been delegated by the MA. In the other cases, for ETC programmes, the responsibility for the management verifications is with the Member States, third countries or territories designating the body or person according to Article 23(3) and 23(4) ETC.
In pursuance of the administrative burden reduction for beneficiaries of the ESIF, it is necessary to emphasise that exchange of information between beneficiaries and MA, CA, AA and IBs can be carried out by means of electronic data exchange systems. The rules in the legislative package 2014-2020 linked to e-cohesion initiative are formulated in a way to enable Member States and regions to find solutions according to their organisational and institutional structure and particular needs while defining uniform minimum requirements.
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