{
  "url": "https://openlegislation.uk/eu-regulation-2015-207/annex-IX/division-10/division-10.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-207/annex-IX/division-10/division-10.2.json",
  "legislation": "eur/2015/207",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/207 of 20 January 2015 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-207",
  "path": "annex/IX/division/10/division/10.2",
  "kind": "division",
  "number": "10.2",
  "heading": "Results of audit of operations",
  "text": "The column ‘ A ’ shall refer to the population from which the random sample (see Article 127(1) of Regulation (EU) No 1303/2013) was drawn, i.e. total amount of declared expenditure (as referred to in Article 137(1)(a) of Regulation (EU) No 1303/2013 and corresponding to the amounts in column (A) of Appendix 1 of the accounts), less negative sampling units if any. Where applicable, explanations shall be provided in Section 5.4 above.\nThis refers to the minimum coverage thresholds set out in the last subparagraph of Article 127(1) of Regulation (EU) No 1303/2013, when a non-statistical sample method is used. The requirement of 10 % of expenditure declared refers to the expenditure in the sample, independently of the use of sub-sampling. This means that the sample shall correspond to a minimum of 10 % of the expenditure declared, but when sub-sampling is used, the expenditure effectively audited could in fact be less.\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 ‘ E ’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in Section 5.7 above.\nWhere applicable, column ‘ H ’ shall refer to expenditure audited in the context of a complementary sample.\nThis column refers to the amount of expenditure audited and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied. In case sub-sampling is applied under Article 28(9) of Regulation (EU) No 480/2014, only the amount of the expenditure items effectively audited under Article 27 of the same Regulation, shall be included in this column.\nThis column refers to the percentage of expenditure audited in relation to the population and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied.\nFund\nProgramme CCI number\nProgramme title\nA\nB\nC\nD\nE\nF\nG\nH\nI\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\nCoverage of non-statistical 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%\n% of operations covered\n% of expenditure covered",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2018/277 of 23 February 2018 amending Implementing Regulation (EU) 2015/207 with regard to changes to the models for the implementation reports for the Investment for Growth and Jobs goal and for the European territorial cooperation goal, as well as for the models for the progress report and the annual control reports and correcting that Regulation with regard to the model for the implementation report for the Investment for Growth and Jobs goal and annual control report."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "The column ‘ A ’ shall refer to the population from which the random sample (see Article 127(1) of Regulation (EU) No 1303/2013) was drawn, i.e. total amount of declared expenditure (as referred to in Article 137(1)(a) of Regulation (EU) No 1303/2013 and corresponding to the amounts in column (A) of Appendix 1 of the accounts), less negative sampling units if any. Where applicable, explanations shall be provided in Section 5.4 above."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "This refers to the minimum coverage thresholds set out in the last subparagraph of Article 127(1) of Regulation (EU) No 1303/2013, when a non-statistical sample method is used. The requirement of 10 % of expenditure declared refers to the expenditure in the sample, independently of the use of sub-sampling. This means that the sample shall correspond to a minimum of 10 % of the expenditure declared, but when sub-sampling is used, the expenditure effectively audited could in fact be less."
    },
    {
      "type": "footnote",
      "label": "f3",
      "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 ‘ E ’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in Section 5.7 above."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Where applicable, column ‘ H ’ shall refer to expenditure audited in the context of a complementary sample."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "This column refers to the amount of expenditure audited and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied. In case sub-sampling is applied under Article 28(9) of Regulation (EU) No 480/2014, only the amount of the expenditure items effectively audited under Article 27 of the same Regulation, shall be included in this column."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "This column refers to the percentage of expenditure audited in relation to the population and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/207/annex/IX/division/10/division/10.2",
    "retrieved_at": "2026-11-01T14:46:53.697481+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."
}