Division 10.2

United Kingdom

Results of audits of operations:

Programme CCI number	A	B		C	D	E	F	G	H
The column ‘A’ shall refer to the population from which the random sample was drawn, i.e. total amount of eligible public expenditure entered into the accounting system of the certifying authority which has been included in payment applications submitted to the Commission (as established by Article 49(1)(a) of Regulation (EU) No 223/2014), less negative sampling units if any. Where applicable, explanations shall be provided in section 5.4.
The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘D’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in section 5.7.
Where applicable, column ‘G’ shall refer to expenditure audited in the context of a complementary sample.
Amount of expenditure audited (in case sub-sampling is applied under Article 6(9) of Delegated Regulation (EU) No 532/2014, only the amount of the expenditure items effectively audited under Article 5 of that Delegated Regulation shall be included in this column).
Percentage of expenditure audited in relation to the population.
	Amount in Euros corresponding to the population from which the sample was drawn ^f1	Expenditure in reference to the accounting year audited for the random sample		Amount of irregular expenditure in random sample	Total error rate ^f2	Corrections implemented as a result of the total error rate	Residual total error rate	Other expenditure audited ^f3	Amount of irregular expenditure in other expenditure audited
		Amount ^f4	% ^f5	Amount of irregular expenditure in random sample	Total error rate ^f2		Residual total error rate	Other expenditure audited ^f3

Annotations

Footnotes

f1: The column ‘A’ shall refer to the population from which the random sample was drawn, i.e. total amount of eligible public expenditure entered into the accounting system of the certifying authority which has been included in payment applications submitted to the Commission (as established by Article 49(1)(a) of Regulation (EU) No 223/2014), less negative sampling units if any. Where applicable, explanations shall be provided in section 5.4.
f2: The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘D’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in section 5.7.
f3: Where applicable, column ‘G’ shall refer to expenditure audited in the context of a complementary sample.
f4: Amount of expenditure audited (in case sub-sampling is applied under Article 6(9) of Delegated Regulation (EU) No 532/2014, only the amount of the expenditure items effectively audited under Article 5 of that Delegated Regulation shall be included in this column).
f5: Percentage of expenditure audited in relation to the population.