{
  "url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/11",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/11.json",
  "legislation": "eur/2014/1042",
  "legislation_title": "Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1042",
  "path": "annex/II/division/10/annotation/11",
  "kind": "division",
  "number": "( 5 )",
  "heading": "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.",
  "text": "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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Delegated Regulation (EU) 2018/1291 of 16 May 2018 amending Delegated Regulation (EU) No 1042/2014 supplementing Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1042/annex/II/division/10/annotation/11",
    "retrieved_at": "2026-11-01T14:47:16.803828+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."
}