Article 2

Implementing Regulation (EU) 2015/207 is corrected as follows:

1. (1)

   Annex V is corrected as follows:

   1. (a)

      in Table 8 ‘The use made of cross-financing’, columns 4 to 6 are replaced by the following:

      ‘

      4.	5.	6.
      As a share of the EU support to the priority axis (%) (3/EU support to priority axis*100)	The amount of EU support used under cross financing based on eligible expenditure declared by the beneficiary to the managing authority (EUR)	As a share of the EU support to the priority axis (%) (5/EU support to priority axis*100)

      ’

   2. (b)

      in Table 9 ‘Cost of operations implemented outside the programme area’, columns 3 to 6 are replaced by the following:

      ‘

      3.	4.	5.	6.
      The amount of EU support envisaged to be used for operations implemented outside the programme area based on selected operations (EUR)	As a share of the EU support to the priority axis (%) (3/EU support to priority axis*100)	The amount of EU support in operations implemented outside the programme area based on eligible expenditure declared by the beneficiary to the managing authority (EUR)	As a share of the EU support to the priority axis (%) (5/EU support to priority axis*100)

      ’

   3. (c)

      the following text is inserted between points 14.6 and 15 and deleted between points 15 and 16:

      ‘ PART C

      REPORTING SUBMITTED IN YEAR 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(5) of Regulation (EU) No 1303/2013)’;

2. (2)

   in Annex IX, Table ‘10.2 Results of audit of operations’, is replaced by the following:

   ‘10.2

   Results of audit of operations

   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.
   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.
   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.
   Where applicable, column “H” shall refer to expenditure audited in the context of a complementary sample.
   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.
   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.
   Fund	Programme CCI number	Programme title	A	B		C		D	E	F	G	H	I
   			Amount in euros corresponding to the population from which the sample was drawnf1	Expenditure in reference to the accounting year audited for the random sample		Coverage of non-statistical random samplef2		Amount of irregular expenditure in random sample	Total error ratef3	Corrections implemented as a result of the total error rate	Residual total error rate	Other expenditure auditedf4	Amount of irregular expenditure in other expenditure audited
   				Amountf5	%f6	% of operations covered	% of expenditure covered

   ’