Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing R... (32014R0532)
Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived
- COMMISSION DELEGATED REGULATION (EU) No 532/2014
- of 13 March 2014
- supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived
- CHAPTER I
- Article 1
- Subject matter
- CHAPTER II
- Article 2
- Data to be recorded and stored in computerised form
- (Article 32(8) of Regulation (EU) No 223/2014)
- Article 3
- Detailed minimum requirements for the audit trail
- (Article 32(9) of Regulation (EU) No 223/2014)
- Article 4
- Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
- (Article 34(8) of Regulation (EU) No 223/2014)
- Article 5
- Audits of operations
- (Article 34(7) of Regulation (EU) No 223/2014)
- Article 6
- Methodology for the selection of the sample of operations
- (Article 34(7) of Regulation (EU) No 223/2014)
- Article 7
- Audits of accounts
- (Article 34(7) of Regulation (EU) No 223/2014)
- CHAPTER III
- Article 8
- Criteria for determining serious deficiencies in the effective functioning of management and control systems
- (Article 55(4) of Regulation (EU) No 223/2014)
- Article 9
- Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
- (Article 55(4) of Regulation (EU) No 223/2014)
- Article 10
- ANNEX I
- List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 2)
- ANNEX II
- Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 9
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