# 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, Division ( 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.

Extent: E+W+S+N.I.

Any non-corrected errors in the ‘ amount of advance payments ’ cleared should not be included in the calculation of the residual error rate for the accounts for the current financial year.

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Source: https://www.legislation.gov.uk/eur/2014/1042/annex/II/division/10/annotation/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.