OpenLegislation

Division 1 INTRODUCTION

United Kingdom

Original text. Later amendments are not shown.

This section shall include the following information:

  • Identification of the operational programme(s) (title(s) and CCIf1) and period covered by the audit strategy.

  • Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document.

  • Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located.

  • Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility.

  • Confirmation by the audit authority that the bodies carrying out audits pursuant to Article 34(2) of Regulation (EU) No 223/2014 have the requisite functional independence (and organisational independence, where applicable under Article 31(5) of Regulation (EU) No 223/2014).

Annotations

Footnotes

f1

Indicate the operational programmes covered by a common management and control system, in case a single audit strategy is prepared for two operational programmes, as foreseen in Article 34(4) of Regulation (EU) No 223/2014.