Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 142 om forvaltning af og kontrol med finansielle instrumenter, som omhandlet i artikel 38, stk. 1, litra b), herunder kontroller, der skal foretages af forvaltnings- og revisionsmyndigheder, ordninger for opbevaring af dokumentation, elementer, der skal bevises ved hjælp af dokumentation, samt forvaltnings- og kontrol- og revisionsordninger.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, concerning the management and control of financial instruments referred to in point (b) of Article 38(1), including controls to be performed by managing and audit authorities, arrangements for keeping supporting documents, elements to be evidenced by supporting documents, and management and control and audit arrangements.