{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-5/division-Or",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-5/division-Or.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/III/division/5/division/Or",
  "kind": "division",
  "number": "Or",
  "heading": "(Qualified opinion)",
  "text": "In my opinion, and based on the audit work performed:\nthe accounts give a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;\nthe expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular;\nthe management and control system put in place functions properly,\nexcept in the following aspects:\nin relation to material matters related to the accounts: …\nand/or [delete as appropriate]\nin relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission: …\nand/or [delete as appropriate] in relation to material matters related to the functioning of the management and control system: ….\nTherefore, I estimate that the impact of the qualification(s) is [limited]/[significant]. [delete as appropriate]\nThis impact corresponds to … [amount in EUR and %] of the total expenditure declared. The Union contribution affected is thus … [amount in EUR].\nThe audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.\n[Where the audit work carried out puts in doubt the assertions made in the management declaration, the Audit Authority shall disclose in this section the aspects leading to this conclusion.]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively shall be indicated in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1386/annex/III/division/5/division/Or",
    "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."
}