The Strategy and Implementation Division (SID) is responsible for the development of plans, programmes and strategies related to European and other Funds. The Division is also responsible for coordinating the positions required at EU level on EU funding policies, and the payments to beneficiaries and their contractors arising from European funds. In addition, the Division performs the Accounting function as delineated in the new Cohesion Policy Programme 2021-2027, with the responsibility of certifying and requesting funding from the European Commission. The Division is also responsible for coordinating evaluations and communication activities across EU Funds.