# Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund, Division 1: INTRODUCTION

Extent: E+W+S+N.I.

Identification of the audit authority responsible for drawing up the audit strategy and of any other bodies which have contributed. Explanation of the procedure followed for drawing up the audit strategy.
Specification of the overall objectives of the audit strategy.
Explanation of the functions and responsibility of the audit authority and other bodies carrying out audits under its responsibility.
Indication of the independence of the audit authority from the managing authority and certifying authority.
Confirmation by the audit authority that the bodies carrying out audits pursuant to Article 62(3) of Regulation (EC) No 1083/2006 have the requisite functional independence.

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Source: https://www.legislation.gov.uk/eur/2006/1828/annex/V/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-1828/annex-V/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.