ANNEX III

the designation of the authorities entrusted with the implementation of the Plan and the allocation of the related responsibilities and functions;

the designation of the authority or authorities responsible for signing the management declaration accompanying the payment requests;

procedures ensuring that this authority or these authorities will get assurance about the achievement of the milestones and targets set in the Plan, and that the funds were managed in accordance with all applicable rules, in particular rules on avoidance of conflicts of interests, fraud prevention, corruption and double funding;

an appropriate separation between managing and audit functions.

appropriate measures related to the prevention, detection and correction of fraud, corruption and conflict of interests, as well as avoidance of double funding and to take legal actions to recover funds that have been misappropriated;

a fraud risk assessment and the definition of appropriate anti-fraud mitigating measures.

an effective procedure for drawing up the management declaration, documenting the summary of audits and keeping the underlying information for audit trail;

effective procedures to ensure that all cases of fraud, corruption and conflict of interests are properly reported and corrected through recoveries.

appropriate management verifications through which implementing authorities will check the achievement of milestones and targets of the fund (e.g. desk reviews, on-the-spot checks);

appropriate management verifications through which the implementing authorities will check the absence of serious irregularities, namely fraud, corruption and conflict of interests, and double funding (e.g. desk reviews, on-the-spot checks).

the designation of the body or bodies which will carry out the audits of systems and operations and how their functional independence is ensured;

the allocation of sufficient resources to this body or bodies for the purpose of the Fund;

the effective tackling by the body or bodies of the risk of fraud, corruption, conflict of interests and double funding both through system audits and audits of operations.

effective collection, recording and storage in an electronic system of data on the final recipients of measures or investments necessary to achieve the milestones and targets;

access for the Commission, OLAF, European Court of Auditors and in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, the EPPO, to the data on final recipients.