First Level Control Bodies (FLC Bodies)
As regards the verifications of expenditures in relation to beneficiaries, both Member States designate the First Level Control Bodies at national level, as set out in Article 74 of the CPR and 23 (4) of the ETC regulation. NA’s designate FLC bodies for their respective territory as stated in table 26 during designation procedure. FLC controllers will be responsible for carrying out verifications described in Article 125(4) of the CPR. Since the implementation arrangements at the level of the countries did not envisaged any organizational changes at the national level, the existing system of separate controls under cross-border cooperation programmes and programme under Investment for Growth and Jobs Goal will continue.
The First Level Control Body in the GODC and in SZPO will be functionally independent from other authorities.
MA shall satisfy itself that the expenditure of each beneficiary participating in an operation has been verified by a designated controller, while both Member State shall be responsible for verifications carried out on its territory. The responsible control body of each Member State checks the invoices or accounting documents of equivalent probative value submitted by the partner(s) and verifies the delivery of the products and services co-financed, the soundness of the expenditure declared, and the compliance of such expenditure and related (parts) of projects with relevant EU and national rules. Verification carried out by the control bodies comprises administrative and on-the-spot checks. The responsible control body of each Member State issues the declaration on validation of expenditure to the project partner according to the standard form of the programme.