{
  "url": "https://openlegislation.uk/eu-regulation-2014-532/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-532/annex-II.json",
  "legislation": "eur/2014/532",
  "legislation_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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-532",
  "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",
  "text": "Table 1\nKey requirements\nKey requirements of management and control system\nBodies/authorities concerned\nScope\n1\nAdequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body.\nManaging authority\nInternal control environment\n2\nAppropriate selection of operations.\nManaging authority\nManagement and control activities\n3\nAdequate information to beneficiaries on applicable conditions for the selected operations.\nManaging authority\n4\nAdequate management verifications.\nManaging authority\n5\nEffective system in place to ensure that all documents regarding expenditure and audits are held to ensure an adequate audit trail.\nManaging authority\nManagement and control activities/Monitoring\n6\nReliable system for collecting, recording and storing data for monitoring, evaluation, financial management, verification and audit purposes.\nManaging authority\n7\nEffective implementation of proportionate anti-fraud measures.\nManaging authority\nManagement and control activities\n8\nAppropriate procedures for drawing up the management declaration and annual summary of final audit reports and of controls carried out.\nManaging authority\n9\nAdequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body.\nCertifying authority\nInternal control environment\n10\nAppropriate procedures for drawing up and submitting payment applications.\nCertifying authority\nManagement and control activities/Monitoring\n11\nAppropriate computerised records of expenditure declared and of the corresponding public contribution are maintained.\nCertifying authority\nManagement and control activities\n12\nAppropriate and complete account of amounts recoverable, recovered and withdrawn.\nCertifying authority\n13\nAppropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the annual accounts.\nCertifying authority\n14\nAdequate separation of functions and adequate systems for ensuring that any other body that carries out audits in accordance with the programme audit strategy has the necessary functional independence and takes account of internationally accepted audit standards.\nAudit authority\nInternal control environment\n15\nAdequate systems audits.\nAudit authority\nControl activities\n16\nAdequate audits of operations.\nAudit authority\n17\nAdequate audits of accounts.\nAudit authority\n18\nAdequate procedures for providing a reliable audit opinion and for preparing the annual control report.\nAudit authority\nTable 2\nClassification of key requirements for management and control systems with regard to their functioning\nCategory 1\nWorks well. No, or only minor improvement(s) needed.\nCategory 2\nWorks. Some improvement(s) needed.\nCategory 3\nWorks partially. Substantial improvements needed.\nCategory 4\nEssentially does not work.",
  "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/2014/532/annex/II",
    "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."
}