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Commission Delegated Regulation (EU) No. 532/2014 supplementing Regulation (EU) No. 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived.

Country/Territory
European Union
Document type
Legislation
Date
2014
Source
FAO, FAOLEX
Original source
Official Journal of the European Union L 148, 20 May 2014, pp. 54-69.
Subject
Food & nutrition
Keyword
Right to food Non-governmental entity Access-to-information Human rights
Geographical area
European Union Countries
Abstract

This Regulation supplements Regulation (EU) No. 223/2014 on the Fund for European Aid to the Most Deprived. These supplementing provisions concern: (a) rules specifying the information in relation to the data to be recorded and stored in computerized form within the monitoring system established by the managing authority; (b) detailed minimum requirements for the audit trail in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries; (c) the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations; (d) detailed rules concerning the criteria for determining serious deficiencies in the effective functioning of management and control systems, including the main types of such deficiencies, the criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial corrections.

Full text
English
Website
europa.eu

References - Legislation

Amends

Regulation (EU) No. 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived.

Legislation | European Union | 2014

Keyword: Non-governmental entity, Food security, Poverty, Food waste, Gender

Source: FAO, FAOLEX