{
  "url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/12",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/12.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/12",
  "kind": "division",
  "number": "( 6 )",
  "heading": "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.",
  "text": "Any financial corrections relating to the ‘ amount of advance payments ’ cleared should be reported in Table 10.3, Column O.",
  "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/12",
    "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."
}