{
  "url": "https://openlegislation.uk/eu-regulation-2014-223/article-28",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-223/article-28.json",
  "legislation": "eur/2014/223",
  "legislation_title": "Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-223",
  "path": "article/28",
  "kind": "article",
  "number": "28",
  "heading": "General principles of management and control systems",
  "text": "Management and control systems shall, in accordance with Article 5(7), provide for:\n(a) a description of the functions of each body involved in management and control, and the allocation of functions within each body;\n(b) compliance with the principle of separation of functions between and within such bodies;\n(c) procedures for ensuring the correctness and regularity of expenditure declared;\n(d) computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting;\n(e) systems for reporting and monitoring where the body responsible entrusts execution of tasks to another body;\n(f) arrangements for auditing the functioning of the management and control systems;\n(g) systems and procedures to ensure an adequate audit trail;\n(h) the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.",
  "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/eur/2014/223/article/28",
    "retrieved_at": "2026-11-01T14:47:54.639937+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."
}