Accounting function

Obsah

To simplify the management and control system as well as to remedy to duplication of controls, the certification authority has been discontinued in the 2021-2027 period. The replacing accounting function may be performed by the managing authority and is not mandatory to be entrusted to a separated body.

The accounting functions consists of drawing up and submitting payment applications and accounts to the Commission. It also confirms the completeness, accuracy and veracity of the accounts and keeps electronic records of all their elements, including payment applications. Furthermore, the accounting function is responsible for converting the amounts of expenditure incurred in another currency into euro. On the contrary, it does not carry out verifications at the level of beneficiaries.

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