{
  "url": "https://openlegislation.uk/eu-regulation-2014-447/article-47",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-447/article-47.json",
  "legislation": "eur/2014/447",
  "legislation_title": "Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-447",
  "path": "article/47",
  "kind": "article",
  "number": "47",
  "heading": "Management and control systems and audit",
  "text": "1. Articles 72 and 122(1) and (3) of Regulation (EU) No 1303/2013 concerning the general principles of management and control systems shall apply.\n2. Article 128 of Regulation (EU) No 1303/2013 concerning the cooperation between the Commission and the audit authorities shall apply.\n3. Article 148 of Regulation (EU) No 1303/2013 concerning the proportional control of cross-border cooperation programmes shall apply.",
  "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/2014/447/article/47",
    "retrieved_at": "2026-11-01T14:47:43.072282+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."
}