{
  "url": "https://openlegislation.uk/eu-regulation-2015-378/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-378/annex.json",
  "legislation": "eur/2015/378",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/378 of 2 March 2015 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-378",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": "Key requirements of the management and control systems and their classification with regard to their effective functioning",
  "text": "Table 1\nKey requirements\nKey requirements of the management and control systems\nBodies/authorities concerned\nScope\n1\nAdequate description and separation of functions and adequate systems for reporting and monitoring where the Responsible Authority entrusts execution of tasks to another body\nResponsible Authority/Delegated Authority\nInternal environment\n2\nAppropriate selection of projects\nResponsible Authority/Delegated Authority\nControl activities\n3\nAdequate information to beneficiaries, potential beneficiaries and the public\nResponsible Authority/Delegated Authority\nInternal information and communication\n4\nAdequate controls\nResponsible Authority/Delegated Authority\nControl activities\n5\nEffective systems and procedures to ensure that all the documents regarding expenditure and controls are held to ensure an adequate audit trail\nResponsible Authority/Delegated Authority\nControl activities\n6\nReliable computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting\nResponsible Authority/Delegated Authority\nControl activities/Internal information and communication\n7\nEffective implementation of procedures for the prevention, detection and correction of irregularities including proportionate anti-fraud measures\nResponsible Authority/Delegated Authority\nControl activities\n8\nAppropriate procedures for drawing up the annual accounts, the management declaration and the annual summary of final audit reports and of controls carried out\nResponsible Authority/Delegated Authority\nControl activities\n9\nAppropriate and complete account of amounts recoverable, recovered and cancelled\nResponsible Authority/Delegated Authority\nControl activities\n10\nAdequate description and separation of functions, functional independence from the Responsible Authority and adequate systems for ensuring that any other body that carries out audits has the necessary functional independence and takes accounts of internationally accepted audit standards\nAudit Authority\nInternal environment\n11\nAdequate system audits\nAudit Authority\nControl activities\n12\nAdequate audits of expenditure\nAudit Authority\nControl activities\n13\nAdequate audits of accounts\nAudit Authority\nControl activities\n14\nAdequate procedures for providing reliable audit opinions and audit reports\nAudit Authority\nControl activities\nTable 2\nClassification of key requirements for the management and control systems with regard to their functioning\nCategory 1\nWorks well. No, or only minor improvement(s) needed\nCategory 2\nWorks. Some improvement(s) needed\nCategory 3\nWorks partially. Substantial improvements needed\nCategory 4\nEssentially does not work",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) 2017/646 of 5 April 2017 amending Implementing Regulation (EU) 2015/378 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/378/annex",
    "retrieved_at": "2026-11-01T14:46:49.022908+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."
}