{
  "url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/division-5.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/division/5",
  "kind": "division",
  "number": "10.2",
  "heading": "Results of audits of expenditure",
  "text": "A\nB\nC\nD\nE\nF\nG\nH\nI\nJ\nFund/type of payment ( 1 )\nAmount in EUR corresponding to the population or sub-population in the ‘draft accounts’ from which the sample was drawn ( 2 )\nAudit sample (EUR amount) ( 3 )\nAudit sample (as % of population) [D = C/B]\nAmount of errors detected by the Audit Authority in the sample EUR ( 4 )\nError rate % in the sample [F = E/C] ( 4 )\nTotal error rate in the population ( 5 )\nTotal errors in the population (EUR amount) [H = G * B]\nFinancial corrections (EUR amount) implemented by the Responsible Authority as a result of the total error rate ( 6 )\nResidual total error rate ( 7 ) [J = (H – I)/B]\nComments\nStrata (if applicable) ( 1 )\nTotal (A)\nTotal (B)\nAmount EUR\n%",
  "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/division/5",
    "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."
}