Division ( 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.F1

The Audit Authority shall describe the methodology used to estimate the total error rate as well as the underlying calculations (including information on stratification, where applicable) in section 5 of the annual control report. In principle, the total error rate shall be the sum of the projected random errors and, if applicable, the total amount of systemic errors in the population and any uncorrected anomalous errors, divided by the population.