European Commission 13 March 2014, 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

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European Union · · · Cited by 17 · 13-03-2014

CHAPTER I. GENERAL PROVISIONS
Article 1. Subject matter
CHAPTER II. SPECIFIC PROVISIONS FOR MANAGEMENT AND CONTROL SYSTEMS
Article 2. Data to be recorded and stored in computerised form
Article 3. Detailed minimum requirements for the audit trail
Article 4. Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
Article 5. Audits of operations
Article 6. Methodology for the selection of the sample of operations
Article 7. Audits of accounts
CHAPTER III. SPECIFIC PROVISIONS FOR FINANCIAL MANAGEMENT AND FINANCIAL CORRECTIONS
Article 8. Criteria for determining serious deficiencies in the effective functioning of management and control systems
Article 9. Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
Article 10.
ANNEX I. List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 2)

20.5.2014

Official Journal of the European Union

L 148/54

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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to

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