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Template for the annual audit opinion – point (a) of Article 77(3) To the European Commission, Directorate-General [name of the concerned Directorate(s)-General] 1. INTRODUCTION I, the undersigned, representing the [name of the audit authority], independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council (), have audited (i) the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year+1]and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’), (ii) the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and (iii) the functioning of the management and control system, and verified the management declaration in relation to the programme [name of programme, CCI number] (hereafter ‘the programme’), in order to issue an audit opinion in accordance with point (a) of Article 77(3).

2. RESPONSIBILITIES OF THE MANAGING AUTHORITY

[Name of the managing authority], identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75. In addition, the [name of the managing authority or of the body carrying out the accounting function where relevant], is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council () , (). Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law.

3. RESPONSIBILITIES OF THE AUDIT AUTHORITY

As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express an opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly. My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration. The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.

An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060. I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there is any scope limitation:] except those which are mentioned in point 4 ‘Scope limitation’. The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.

4. SCOPE LIMITATION Either There were no limitations on the audit scope. Or The audit scope was limited by the following factors:

[N.B. Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and contribution the support from the Funds affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.] 5. OPINION Either (Unqualified opinion) In my opinion, and based on the audit work performed:

(1) Accounts — the accounts give a true and fair view;

(2) Legality and regularity of the expenditure included in the accounts — expenditure included in the accounts is legal and regular (), (3) The management and control system in place as at the date of this audit opinion — the management and control system functions properly The audit work carried out does not put in doubt the assertions made in the management declaration. Or (Qualified opinion) In my opinion, and based on the audit work performed,

(1) Accounts — the accounts give a true and fair view [where the qualification applies to the accounts, the following text is added:] except in the following material aspects: … (2) Legality and regularity of the expenditure included in the accounts — the expenditure included in the accounts is legal and regular [where the qualification applies to the accounts, the following text is added:] except for the following aspects: … The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts) (3) The management and control system in place as at the date of this audit opinion — the management and control system put in place functions properly [where the qualification applies to the management and control system, the following text is added:] except for the following aspects (): … The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts). 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.] Or (Adverse opinion) In my opinion, and based on the audit work performed:

(i) the accounts give/do not give [delete as appropriate] a true and fair view; and/or (ii) the expenditure included in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular; and/or (iii) the management and control system put in place functions/does not function [delete as appropriate] properly. This adverse opinion is based on 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 included 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 ():

The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects: [The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be envisaged in exceptional cases ().] Date: Signature: ______________