{
  "url": "https://openlegislation.uk/eu-regulation-2006-1828/annex-VI/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1828/annex-VI/division-5.json",
  "legislation": "eur/2006/1828",
  "legislation_title": "Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-1828",
  "path": "annex/VI/division/5",
  "kind": "division",
  "number": "5",
  "heading": "AUDITS OF SAMPLES OF OPERATIONS",
  "text": "Indication of the bodies that carried out the sample audits, including the audit authority.\nDescription of the basis for selection of the sample(s).\nIndication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.\nSummary table (see below), broken down by programme and by Fund, indicating the eligible expenditure declared to the Commission during the calendar (reference) year (ending in the audit period), the amount of expenditure audited, and the percentage of expenditure audited in relation to total eligible expenditure declared to the Commission (both for the last calendar year and cumulatively). Information relating to the random sample should be distinguished from that related to other samples.\nDescription of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited.\nIndication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system.\nInformation on the follow-up of irregularities, including revision of previously reported error rates.\nIndication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund (Official Journal of the European Union L 371 of 27 December 2006)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/1828/annex/VI/division/5",
    "retrieved_at": "2026-11-01T14:53:16.990513+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}