{
  "url": "https://openlegislation.uk/eu-regulation-2019-715/article-30",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-715/article-30.json",
  "legislation": "eur/2019/715",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-715",
  "path": "article/30",
  "kind": "article",
  "number": "30",
  "heading": "Internal control of budget implementation",
  "text": "1. Pursuant to the principle of sound financial management, the budget of the Union body shall be implemented in compliance with effective and efficient internal control.\n2. For the purposes of the implementation of the budget of the Union body, internal control shall be applied at all levels of management and shall be designed to provide reasonable assurance of achieving the following objectives:\n(a) effectiveness, efficiency and economy of operations;\n(b) reliability of reporting;\n(c) safeguarding of assets and information;\n(d) prevention, detection, correction and follow-up of fraud and irregularities;\n(e) adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.\n3. Effective internal control shall be based on best international practices and on the Internal Control Framework laid down by the Commission for its own departments and shall include, in particular, the following elements:\n(a) segregation of tasks;\n(b) an appropriate risk management and control strategy that includes control at recipient level;\n(c) avoidance of conflicts of interests;\n(d) adequate audit trails and data integrity in data systems;\n(e) procedures for monitoring effectiveness and efficiency;\n(f) procedures for follow-up of identified internal control weaknesses and exceptions;\n(g) periodic assessment of the sound functioning of the internal control system.\n4. Efficient internal control shall be based on the following elements:\n(a) the implementation of an appropriate risk management and control strategy coordinated among appropriate actors involved in the control chain;\n(b) the accessibility for all appropriate actors in the control chain of the results of controls carried out;\n(c) reliance, where appropriate, on independent audit opinions, provided that the quality of the underlying work is adequate and acceptable and that it was performed in accordance with agreed standards;\n(d) the timely application of corrective measures including, where appropriate, dissuasive penalties;\n(e) the elimination of multiple controls;\n(f) the improvement of the cost-benefit ratio of controls.\n5. Where the Union body runs also offices away from the main seat, the internal control system shall be designed in order to mitigate the specific risks of the activities of those offices.",
  "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/2019/715/article/30",
    "retrieved_at": "2026-11-01T14:43:26.049454+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."
}