“…We consider the multiharmonic finite element (MhFE) approximations of the reduced optimality system, and derive guaranteed and fully computable bounds for the discretization errors. For this purpose, we use the functional a posteriori error estimation techniques earlier introduced by S. Repin, see, e.g., the papers on parabolic problems [32,13] as well as on optimal control problems [11,12], the books [33,29] and the references therein. In particular, our functional a posteriori error analysis uses the techniques close to those suggested in [32], but the analysis contains essential changes due to the MhFEM setting.…”