{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-1.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/IV/division/1",
  "kind": "division",
  "number": "1",
  "heading": "INTRODUCTION",
  "text": "This section shall include the following information:\n1.1 Identification of the responsible audit authority and other bodies that have been involved in preparing the report.\n1.2 Reference period (i.e. the accounting year).\n1.3 Audit period (during which the audit work took place).\n1.4 Identification of the operational programme(s) covered by the report and of its/their managing and certifying authorities. [Where the annual control report covers more than one programme, the information shall be broken down by programme, identifying in each section the information that is specific for the programme, except for section 10.2 where such information shall be provided under section 5.]\n1.5 Description of the steps taken to prepare the report and to draw up the audit opinion.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "As defined in Article 2(14) of Regulation (EU) No 223/2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1386/annex/IV/division/1",
    "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."
}