The European Commission has published the Guidelines for the assessment of internal control systems established by Member States for the implementation of the Recovery and Resilience Facility (RRF).
๐ ๐๐๐ข๐ง ๐จ๐๐ฃ๐๐๐ญ๐ข๐ฏ๐๐ฌ
Ensure the regular and transparent use of RRF funds.
Prevent and counter fraud, corruption, conflicts of interest and double funding.
Strengthen traceability and accountability of results.
๐ ๐๐ข๐ฑ ๐ค๐๐ฒ ๐ซ๐๐ช๐ฎ๐ข๐ซ๐๐ฆ๐๐ง๐ญ๐ฌ ๐ข๐๐๐ง๐ญ๐ข๐๐ข๐๐ ๐๐ฒ ๐ญ๐ก๐ ๐๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง:
1. Effective and efficient internal control system, with proper separation of functions.
2. Proportionate measures to prevent and counter fraud, corruption and conflicts of interest.
3. Adequate procedures for the management declaration and the audit summary.
4. Verification of milestones and targets, ensuring sound financial management.
5. Independent and adequate audits of systems and interventions.
6. Preservation and accessibility of all information and documents for traceability.
๐ก The guidelines serve as an operational reference for Member States, audit bodies and coordination structures, with the aim of ensuring ๐๐๐๐๐๐ญ๐ข๐ฏ๐๐ง๐๐ฌ๐ฌ, ๐ญ๐ซ๐๐ง๐ฌ๐ฉ๐๐ซ๐๐ง๐๐ฒ ๐๐ง๐ ๐๐๐๐จ๐ฎ๐ง๐ญ๐๐๐ข๐ฅ๐ข๐ญ๐ฒ ๐ข๐ง ๐ญ๐ก๐ ๐ฎ๐ฌ๐ ๐จ๐ ๐๐ ๐๐ฎ๐ง๐๐ฌ.