Commission competences regarding controls
Article 4
The application of the rules regarding the controls and audit of the cooperation programmes shall be agreed between the Commission and the authorities of the United Kingdom. The controls and audits shall cover the entire period of the cooperation programmes. If the necessary controls and audit of the cooperation programmes cannot be executed in all regions concerned, this shall be considered to constitute a serious deficiency in the management and control system for the purposes of measures as laid down in Articles 83, 142, 144 and 145 of Regulation (EU) No 1303/2013.