In the implementation of assistance under the IPA regulations, the European Commission has transferred the conferral of management powers to the Republic of Macedonia for management of the Operational Programme for Human Resources Development 2007-2013 on 16.10.20009 to the Operating Structure for IPA Component IV, while retaining overall final responsibility for general budget execution. This decentralised management encompasses tendering, contracting and payments for Human Resources Development Component of the IPA.
The Operating Structure for IPA Component IV is composed of the bodies established in the following institutions:
- Central Financing and Contracting Department as central operating structure formed in the Ministry of Finance, managed by the Head of Operating Structure;
- Unit for Coordination and Implementation for IPA Component IV and Unit for Monitoring and Evaluation for IPA Component I and IV in the Ministry of Labour and Social Policy, managed by the appointed IPA Coordinator and are responsible for implementation of the activities within the Priority Axes 1 and 3;
- Unit for Coordination and Implementation for IPA Component I and IV and Unit for Monitoring and Evaluation for IPA Component I and IV in the Ministry of Education and Science, managed by the appointed IPA Coordinator and are responsible for implementation of the activities within the Priority Axis 2.
The Operational Programme for Human Resources Development component of IPA is managed and implemented by the Operating Structure, which in compliance with Article 28 of the IPA Implementing Regulation will be responsible for the following functions:
- drafting the annual or multi-annual programmes;
- programme monitoring and guiding the work of the sectoral monitoring committee as defined in Article 59, notably by providing the documents necessary for monitoring the quality of implementation of the programmes;
- drawing up the sectoral annual and final implementation reports defined in Article 61(1) and, after their examination by the sectoral monitoring committee, submitting them to the Commission, to the national IPA co-ordinator and to the national authorising officer;
- ensuring that operations are selected for funding and approved in accordance with the criteria and mechanisms applicable to the programmes, and that they comply with the relevant Community and national rules;
- setting up procedures to ensure the retention of all documents required to ensure an adequate audit trail, in accordance with Article 20;
- arranging for tendering procedures, grant award procedures, the ensuing contracting, and making payments to, and recovery from, the final beneficiary;
- ensuring that all bodies involved in the implementation of operations maintain a separate accounting system or a separate accounting codification;
- ensuring that the national fund and the national authorising officer receive all necessary information on the procedures and verifications carried out in relation to expenditure;
- setting up, maintaining and updating the reporting and information system;
- carrying out verifications to ensure that the expenditure declared has actually been incurred in accordance with applicable rules, the products or services have been delivered in accordance with the approval decision, and the payment requests by the final beneficiary are correct. These verifications shall cover administrative, financial, technical and physical aspects of operations, as appropriate;
- ensuring internal audit of its different constituting bodies;
- ensuring irregularity reporting;
- ensuring compliance with the information and publicity requirements.