{
  "url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/8",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/8.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/8",
  "kind": "division",
  "number": "( 2 )",
  "heading": null,
  "text": "Column B shall refer to the auditable population, i.e. the ‘ draft accounts ’ representing all payments made by the Responsible Authority in the current financial year from which the sample was drawn.",
  "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/8",
    "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."
}