{
  "url": "https://openlegislation.uk/eu-decision-2015-1478/annex/article-24",
  "json_url": "https://openlegislation.uk/eu-decision-2015-1478/annex/article-24.json",
  "legislation": "eudn/2015/1478",
  "legislation_title": "Commission Implementing Decision (EU) 2015/1478 of 19 August 2015 on setting up the European Spallation Source as a European Research Infrastructure Consortium (European Spallation Source ERIC) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-1478",
  "path": "annex/article/24",
  "kind": "article",
  "number": "24",
  "heading": "Auditing and Financial Rules",
  "text": "1. The Director-General shall submit to the Administrative and Finance Committee (AFC) the budget documents as detailed in the Financial Rules which shall be revised and subsequently be submitted to the Council with the AFC's comments and recommendations.\n2. The Council shall appoint external auditors who shall serve for a period of four years and may be reappointed. The auditors shall perform such functions as are laid down in the Financial Rules.\n3. The Director-General shall provide the auditors with such information and assistance as they may require in order to perform their duties.\n4. The accounts of the Organisation shall be accompanied by a report on budgetary and financial management of the financial year.\n5. The Financial Rules shall lay down all other arrangements relating to the Organisation's budget, accounting standards and finances including rules regarding preparation, filing, auditing and publication of accounts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/1478/annex/article/24",
    "retrieved_at": "2026-11-01T15:14:15.281720+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}