{
  "url": "https://openlegislation.uk/eu-regulation-2019-1140/annex-II/division-3/division-3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-1140/annex-II/division-3/division-3.2.json",
  "legislation": "eur/2019/1140",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/1140 of 3 July 2019 establishing models for the control reports and annual audit reports concerning financial instruments implemented by the EIB and other international financial institutions in which a Member State is a shareholder in accordance with Regulation (EU) No 1303/2013 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-1140",
  "path": "annex/II/division/3/division/3.2",
  "kind": "division",
  "number": "3.2",
  "heading": null,
  "text": "Findings and recommendations resulting from the audit work carried out\nPoints 3.1 and 3.2 shall be based on the results of the audit work referred to in section 2 and where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments and/or to the same mandate for financial instruments.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/1140/annex/II/division/3/division/3.2",
    "retrieved_at": "2026-11-01T14:43:14.886762+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."
}