LEGISLATIVE ACT : Commission Decision 2006/401/EC laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards Member States management and control systems, and rules for the administrative and financial management of projects co-financed by the European Refugee Fund
CONTENT : to ensure sound financial management of the assistance granted from the European Refugee Fund, the commission has adopted a series of common guidelines for the organisation of the tasks of the authorities responsible for implementing co-financed actions.
To ensure that the Community funds are utilised in accordance with the principles of sound financial management, the Commission introduces management and control systems that provide a sufficient audit trail, and lend the Commission any assistance it requires to carry out checks, especially sample checks.
At the same time, in order to ensure that Community funds are used efficiently and appropriately, uniform criteria are established for the checks carried out by the Member States under Article 25 of Decision 2004/904/EC.
Finally, a model declaration of expenditure is produced, in order to ensure uniform treatment of the declarations of expenditure for which assistance is requested from the Fund under Article 24 of Decision 2004/904/EC. The annex contains a model of the declaration.
These rules do not concern Denmark, which does not take part in Decision 2004/904/EC and in consequence, is not affected by this Decision. On the other hand, the United Kingdom and Ireland are both bound by this Decision.