{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-3/division-3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-3/division-3.2.json",
  "legislation": "eur/2015/1386",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1386",
  "path": "annex/II/division/3/division/3.2",
  "kind": "division",
  "number": "3.2",
  "heading": "Audits on the functioning of management and control systems (system audits)",
  "text": "Indication of the bodies to be audited and the related key requirements in the context of system audits. Where applicable, reference to the audit body on which the audit authority relies to perform these audits.\nIndication of any system audits targeted to specific thematic areas, such as:\nquality of the administrative and on-the-spot verifications referred to in Article 32(5) of Regulation (EU) No 223/2014, including in relation to the respect of public procurement rules, equal opportunities, reduction and prevention of food waste, and Union law on consumer product safety;\nfunctioning and security of IT systems set up in accordance with Articles 28(d), 32(2)(d) and 33(d) of Regulation (EU) No 223/2014; and their connection with the IT system, referred to in Article 30(4) of Regulation (EU) No 223/2014 (‘SFC 2014’);\nreliability of data relating to indicators and, for OP II, data relating to the progress of the operational programme in achieving its objectives provided by the managing authority under Article 32(2)(a) of Regulation (EU) No 223/2014;\nreporting of withdrawals and recoveries;\nimplementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment in line with Article 32(4)(c) of Regulation (EU) No 223/2014.",
  "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/2015/1386/annex/II/division/3/division/3.2",
    "retrieved_at": "2026-11-01T14:46:31.645404+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."
}