# Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities, Division (2)

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

Segregation of duties so that no member of staff has responsibility for more than one of authorising, paying or accounting for sums charged to the national programme, and no member of staff performs one of those tasks without being supervised by a second member of staff.

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Source: https://www.legislation.gov.uk/eur/2014/1042/annex/division/1/division/B/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1042/annex/division-1/division-B/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.