{
  "url": "https://openlegislation.uk/eu-regulation-2015-341/annex-III/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-341/annex-III/division-3.json",
  "legislation": "eur/2015/341",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-341",
  "path": "annex/III/division/3",
  "kind": "division",
  "number": null,
  "heading": "OPINION",
  "text": "(Unqualified opinion)\nOn the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.\nOr\n(Qualified opinion)\nOn the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, except in the following respects\nMy reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows:\nOr\n(Adverse opinion)\nOn the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.\nThis adverse opinion is based on\nEmphasis of matter (to be used as appropriate)\n[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]\nDate\nSignature",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Indicate the authority(s) and the designation criteria with which they do not comply."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Indicate the reason(s) for the adverse opinion for each authority and on each aspect."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/341/annex/III/division/3",
    "retrieved_at": "2026-11-01T14:46:49.443566+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."
}