Division (10) ANNEXES TO THE ANNUAL CONTROL REPORTF1

United Kingdom

1. 10.1Division 10.1
2. 10.2Division 10.2
3. 10.3Division 10.3
4. 10.1Results of system audits
5. 10.2Results of audits of expenditure
6. 10.3Results of audits on additional expenditure ( 8 )
7. ( 1 )Division ( 1 )
8. ( 2 )Division ( 2 )
9. ( 3 )If the audit sample drawn from the current financial year includes interim payments and/or final payments clearing advance payments declared in the accounts of previous financial years, these advance payments shall fall within the scope of the audit of expenditure for the sampled interim payments and/or final payment.
10. ( 4 )The Audit Authority shall report the errors detected in the sample (as amounts and as percentage of the sample) before any financial corrections are applied by the Responsible Authority as a result of the audit work carried out by the Audit Authority.
11. ( 5 )The total error rate in the population is the Audit Authority's estimation of the total error rate in the ‘ draft accounts ’ for the current financial year. The total error rate shall be calculated before any financial corrections are applied by the Responsible Authority.
12. ( 6 )Column I shall disclose the financial corrections implemented by the Responsible Authority solely on the auditable population, i.e. the ‘draft accounts’ for the current financial year from which the sample was drawn.
13. ( 7 )Column J should disclose the residual error rate in the accounts after the Responsible Authority has implemented the financial corrections for the current financial year only.
14. ( 8 )Division ( 8 )