# Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency, Division: SHEET C

Extent: E+W+S+N.I.

Criteria adopted in drawing up the programme in the area of export refunds and other sectors where risk analysis selection techniques have been adopted where these differ from those included in the proposals for risk analysis sent to the Accounting Officer under Article 42(2).
Sector where scrutiny is proposed (show CMO support budget heading as set out in column B (1) of Sheet B of this Annex)
Comments on risk and selection criteria adopted(give brief details — e.g. detected irregularities or exceptional increase in expenditure)

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Source: https://www.legislation.gov.uk/eur/2014/908/annex/XI/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-908/annex-XI/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.