31.7.2002 Official Journal of the European Communities L 201/5 COMMISSION REGULATION (EC) No 1386/2002 of 29 July 2002 laying down detailed rules for the implementation of Council Regulation (EC) No 1164/94 as regards the management and control systems for assistance granted from the Cohesion Fund and the procedure for making financial corrections THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (!), as amended by Regulations (EC) No 1264/1999 and (EC) No 1265/1999 (3, and in particular Article 12(4) thereof and Article H(4) of Annex I thereto, Whereas: (1)  Article 12(1) of Regulation (EC) No 1164/94 requires Member States to take a number of measures to ensure that the Cohesion Fund is used efficiently and correctly and in accordance with the principle of sound financial management. (2)  For this purpose, it is necessary for Member States to provide adequate guidance regarding the organisation of the relevant functions of the bodies responsible for the implementation of projects, for certifying expenditure and for the general management and coordination of Cohesion Fund operations in the Member State concerned. (3)  Regulation (EC) No 1164/94 requires the Member States to cooperate with the Commission in ensuring that they have smoothly running management and control systems and to give it all necessary assistance to under- take checks, including sample checks. (40 In order to harmonise standards for the certification of expenditure for which payments from the Fund are claimed, the content of such certificates should be laid down and the nature and quality of the information on which they rely specified. (5)  To enable the Commission to carry out the checks referred to in Article 12(2) of Regulation (EC) No 1164/ 94, Member States should supply it on request with data which the bodies responsible for the implementation of projects and for the general management and coordina- tion of Cohesion Fund operations require in order to fulfil the management, monitoring and evaluation requirements of that Regulation. It is necessary to lay down the content of such data and the format and means of transmission of computer files when data is supplied in electronic form. The Commission should ensure that computerised and other data is kept confi- dential and secure. (6)  This Regulation should apply without prejudice to the provisions of Council Regulation (Euratom, EC) No () OJ L 130, 25.5.1994, p. 1. () OJL 161, 26.6.1999, pp. 57 and 62. 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities (¥). (7)  This Regulation should apply without prejudice to the provisions of Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organisation of an information system in this field (*). (8)  Detailed provisions should be laid down concerning the procedure under Article H of Annex II to Regulation (EC) No 1164/94, including the recovery of amounts paid unduly, repayment to the Commission and default interest, HAS ADOPTED THIS REGULATION: CHAPTER I Subject matter and scope Article 1 This Regulation lays down detailed rules for the implementation of Regulation (EC) No 116494 as regards the management and control systems for assistance granted from the Cohesion Fund (hereinafter referred to as the Fund) for eligible measures that fall within Article 3 of that Regulation and were first approved after 1 January 2000, and as regards the procedure for making financial corrections to such assistance. CHAPTER II Management and control systems Article 2 1. Each Member State shall ensure that adequate guidance on the provision of management and control systems necessary to ensure the sound management of the Fund in accordance with generally accepted principles and standards is given to the following bodies and authorities: (a) the bodies responsible for the implementation of projects under Article 10(4) of Regulation (EC) No 1164/94 (herein- after called implementing bodies); () OJL 292, 15.11.1996, p. 2. (% OJL191,27.7.1994, p. 9.