{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-10/division-10.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-10/division-10.2.json",
  "legislation": "eur/2015/1386",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/1386 of 12 August 2015 laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1386",
  "path": "annex/IV/division/10/division/10.2",
  "kind": "division",
  "number": "10.2",
  "heading": null,
  "text": "Results of audits of operations:\nThe 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.\nThe 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.\nWhere applicable, column ‘G’ shall refer to expenditure audited in the context of a complementary sample.\nAmount 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).\nPercentage of expenditure audited in relation to the population.\nProgramme CCI number\nProgramme title\nA\nB\nC\nD\nE\nF\nG\nH\nAmount in Euros corresponding to the population from which the sample was drawn\nExpenditure in reference to the accounting year audited for the random sample\nAmount of irregular expenditure in random sample\nTotal error rate\nCorrections implemented as a result of the total error rate\nResidual total error rate\nOther expenditure audited\nAmount of irregular expenditure in other expenditure audited\nAmount\n%",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Where applicable, column ‘G’ shall refer to expenditure audited in the context of a complementary sample."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Percentage of expenditure audited in relation to the population."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1386/annex/IV/division/10/division/10.2",
    "retrieved_at": "2026-11-01T14:46:31.645404+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."
}