Division Or (Qualified opinion)

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

• the accounts give a true and fair view, as established by Article 29(5) of Regulation (EU) No 480/2014;

• 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,

  except in the following aspects:

  • in relation to material matters related to the accounts:

    and/or [delete as appropriate]

  • in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission:

  • and/or [delete as appropriate] in relation to material matters related to the functioning of the management and control system^f1:

Therefore, I estimate that the impact of the qualification(s) is [limited]/[significant]. [delete as appropriate]

This impact corresponds to[amount in € and %] of the total expenditure declared. The Union contribution affected is thus[amount in €].

The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.

[Where the audit work carried out puts in doubt the assertions made in the management declaration, the Audit Authority shall disclose in this paragraph the aspects leading to this conclusion.]