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Division 3.2 Audits on the functioning of management and control systems (system audits)

United Kingdom

Original text. Later amendments are not shown.

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.

Indication of any system audits targeted to specific thematic areas, such as:

  • quality of the administrative and on-the-spot verifications foreseen in Article 125(5) of the Regulation (EU) No 1303/2013, including in relation to the respect of public procurement rules, State aid rules, environmental requirements, equal opportunities;

  • quality of project selection and the administrative and on-the-spot verifications (foreseen in Article 125(5) of the Regulation (EU) No 1303/2013) related to the implementation of financial instruments;

  • functioning and security of IT systems set up in accordance with Articles 72(d), 125(2)(d) and 126(d) of Regulation (EU) No 1303/2013; and their connection with the IT system ‘SFC 2014’, as foreseen in Article 74(4) of Regulation (EU) No 1303/2013;

  • reliability of data relating to indicators and milestones and on the progress of the operational programme in achieving its objectives provided by the managing authority under Article 125(2)(a) of Regulation (EU) No 1303/2013;

  • reporting of withdrawals and recoveries;

  • implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment in line with Article 125(4)(c) of Regulation (EU) No 1303/2013.