{
  "url": "https://openlegislation.uk/eu-regulation-2014-532/article-8",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-532/article-8.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": "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)",
  "text": "1. The Commission shall base its assessment of the effective functioning of management and control systems on the results of all available systems audits, including tests of controls, and of audits of operations.\nThe assessment shall cover the internal control environment of the programme, the management and control activities of the managing and certifying authorities, monitoring by the managing and certifying authority, and the control activities of the audit authority and shall be based on verification of compliance with the key requirements set out in Table 1 of Annex II.\nThe fulfilment of these key requirements shall be assessed on the basis of the categories set out in Table 2 of Annex II.\n2. The main types of serious deficiency in the effective functioning of the management and control system shall be cases where any of the key requirements referred to in points 2, 4, 5, 13, 15, 16 and 18 of Table 1 of Annex II, or two or more of the other key requirements in Table 1 of Annex II are assessed as falling into categories 3 or 4 set out in Table 2 of Annex II.",
  "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/article/8",
    "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."
}