Managing Authority

Managing Authorities (MAs) are public/private national, regional or local bodies designated by the Member State to manage its operational programmes. The State itself may exercise such function. Managing Authorities shall be responsible for managing and implementing operational programmes in accordance with the principle of sound financial management. In particular, MAs shall:

  • ensure correct selection of operations to be financed and provide beneficiaries with adequate information on the conditions relating to the products or services to be supplied;
  • ascertain that products and services have been properly provided, that expenditure has been incurred and complies with relevant EU and national rules;
  • ensure a computerised system for recording and storing accounting and financial data, as well as monitoring, checking, auditing and evaluating operations;
  • guarantee that beneficiaries and other bodies involved in the implementation of operations maintain a separate accounting system or an adequate accounting code for all transactions relating to the operation, without prejudice to national accounting rules;
  • warrant that the assessments on operational programmes referred to in Article 48(3) are carried out as per Article 47;
  • lay down procedures to ensure that all documents on expenditure and audits required to guarantee an adequate audit trail are maintained as per Article 90;
  • ensure that the Certifying Authority receives all necessary information on the procedures and checks carried out on expenditures for the purpose of certification;
  • guide the monitoring committee and provide it with necessary documents to monitor the implementation quality of operational programmes consistently with their own specific objectives;
  • draw up and submit to the Commission, after approval by the Monitoring Committee, the annual and final implementation reports;
  • ensure compliance with information and publicity requirements as per Art. 69;
  • provide the Commission with the necessary information to evaluate major projects.