# Commission Implementing Regulation (EU) 2015/1386 of 12 August 2015 laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report, Division 1: INTRODUCTION

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

This section shall include the following information:
Identification of the operational programme(s) (title(s) and CCI) 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).

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/II/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.