{
  "url": "https://openlegislation.uk/eu-regulation-2019-887/article-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-887/article-24.json",
  "legislation": "eur/2019/887",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-887",
  "path": "article/24",
  "kind": "article",
  "number": "24",
  "heading": "Protection of the financial interests of the Union",
  "text": "1. If a member of staff involved in the financial management and control of transactions considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform the director who shall, if the information is given in writing, reply in writing. If the director fails to take action within a reasonable time given the circumstances of the case and in any event within a month or if he or she confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the relevant panel referred to in Article 143 of Regulation (EU, Euratom) 2018/1046 and the governing board in writing.\n2. In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, of the PPP body or of its members, a member of staff or other servant, including national experts seconded to the PPP body, shall inform their immediate superior, the director or the governing board of the PPP body or, as far as the interests of the Union or of the PPP body are concerned, the OLAF or the European Public Prosecutor's Office (EPPO) directly. Contracts with external auditors carrying out audits of the financial management of the PPP body shall provide for an obligation of the external auditor to inform the director or, if the latter may be involved, the governing board of any suspected illegal activity, fraud or corruption which may harm the interests of the Union, of the PPP body or of its members.",
  "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/2019/887/article/24",
    "retrieved_at": "2026-11-01T14:43:21.561781+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."
}