art_80__para_5

Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy · European Union

5. Paragraphs 2 and 3 shall not apply where: there is a specific risk of irregularity or a suspicion of fraud; there is a need to re-perform the work of the audit authority for obtaining assurance as to its effective functioning; there is evidence of a serious deficiency in the work of the audit authority.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.