{
  "url": "https://openlegislation.uk/eu-regulation-2014-532",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-532.json",
  "id": "eur/2014/532",
  "title": "Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived",
  "short_title": "Regulation (EU) No 532/2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the…",
  "long_title": "Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived",
  "citation": "EU Regulation No 532/2014",
  "type": "eur",
  "year": "2014",
  "number": "532",
  "version": "current",
  "date": "2014-03-13",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "SPECIFIC PROVISIONS FOR MANAGEMENT AND CONTROL SYSTEMS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Data to be recorded and stored in computerised form(Article 32(8) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Detailed minimum requirements for the audit trail(Article 32(9) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Use of the data collected during audits carried out by Commission officials or authorised Commission representatives(Article 34(8) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Audits of operations(Article 34(7) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Methodology for the selection of the sample of operations(Article 34(7) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Audits of accounts(Article 34(7) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "SPECIFIC PROVISIONS FOR FINANCIAL MANAGEMENT AND FINANCIAL CORRECTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Criteria for determining serious deficiencies in the effective functioning of management and control systems(Article 55(4) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction(Article 55(4) of Regulation (EU) No 223/2014)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-532/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 2)",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 9",
      "url": "https://openlegislation.uk/eu-regulation-2014-532/annex-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2014-532/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/532",
    "retrieved_at": "2026-11-01T14:47:39.573374+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."
}