Responsibilities of Paying Authorities

1. Responsibilitiesof Paying Authorities • See Doc.REGIO/0051/2000 • Certify the claim sent to the Commission • Ensure only eligible expenditure is charged to EU co-finance

2. 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

3. 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.

4. 2a 2b Payment and expenditure sequence COMMISSION ADVANCE    PAYING AUTHORITY € CLAIM REFUND CHECK NATIONAL BUDGET MANAGING AUTHORITY  CHECK CLAIM FINAL BENEFICIARY €  € RECIPIENT

5. 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

6. 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

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