Division Either (Unqualified opinion)

In my opinion, and based on the audit work performed:

• the accounts give a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;

• the expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular,

• the management and control system put in place functions properly.

The audit work carried out does not put in doubt the assertions made in the management declaration.