Certifying Authority is responsible for receiving the payments made by the Commission and as a general rule for making payments to the Lead Beneficiary. By certifying expenditures and by submitting payment applications to the European Commission, the Certifying Authority confirms that declared expenditures are in accordance with the applied Community, programme and relevant national rules. The Certifying Authority is also responsible for drawing up annual accounts, including recoverable, recovered and withdrawn amounts. The duties of the Certifying Authority are performed by the Directorate for Budget and IT Systems within the Ministry of Regional Development and EU Funds.