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Template for an application for a financial contribution from the reserve, including elements related to the accounts Template for the management declaration to accompany the application for a financial contribution from the Reserve I/We, the undersigned [name(s), first name(s), title(s) or function(s)], Head of the body responsible for the management of the financial contribution from the Reserve, based on the implementation of the Reserve during the reference period, based on my/our own judgement and on all information available to me/us at the date of the application submitted to the Commission, including the results from verifications carried out and from audits in relation to the expenditure included in the application submitted to the Commission in respect of the reference period, and taking into account my/our obligations under Regulation (EU) 2021/1755 of the European Parliament and of the Council (), hereby declare that:

(a) the information in the application is properly presented, complete and accurate in accordance with Article 63 of the Financial Regulation,

1. INTRODUCTION I, the undersigned, representing [the name of the independent audit body], have audited

(i) the elements related to the accounts in the application for the reference period;

(ii) the legality and regularity of the expenditure for which reimbursement has been requested from the Commission; and (iii) the functioning of the management and control system for the Reserve, and verified the management declaration, in order to issue an audit opinion.

2. RESPONSIBILITIES OF THE BODY () RESPONSIBLE FOR THE MANAGEMENT OF THE FINANCIAL CONTRIBUTION FROM THE RESERVE [name of the body] is identified as the body responsible to ensure proper functioning of the management and control system for the Reserve with regard to the functions and tasks provided for in Article 14. In addition, [the name of body] is responsible to ensure and declare the completeness, accuracy and veracity of the application. Moreover, it is the responsibility of the body responsible for the management of the financial contribution from the Reserve to confirm that the expenditure entered in the application is legal and regular and complies with applicable law.

3. RESPONSIBILITIES OF THE INDEPENDENT AUDIT BODY

As established by Article 63 of the Financial Regulation, my responsibility is to express an independent opinion on the completeness, veracity and accuracy of the elements related to the accounts in the application, on the legality and regularity of the expenditure for which reimbursement has been requested from the Commission, and on the proper functioning of the management and control system for the Reserve put in place. 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 Reserve were carried out in accordance with internationally accepted audit standards. Those standards require that the independent audit body complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.

[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 from the Reserve affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the report, as appropriate.] 5. OPINION Either (Unqualified opinion) In my opinion, and based on the audit work performed:

(i) the elements related to the accounts in the application give a true and fair view;

(ii) expenditure included in the application is legal and regular; and (iii) the management and control system for the Reserve 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) The elements related to the accounts in the application — the elements related to the accounts in the application give a true and fair view [where the qualification applies to the application, the following text is added:] except in the following material aspects: ….

Or (Adverse opinion) In my opinion, and based on the audit work performed:

(i) the elements related to the accounts in the application give/do not give [delete as appropriate] a true and fair view; and/or (ii) the expenditure in the application 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 for the Reserve 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 application: [please specify] and/or [delete as appropriate] — in relation to material matters related to the legality and regularity of the expenditure in the application for which reimbursement has been requested from the Commission: [please specify] and/or [delete as appropriate] — in relation to material matters related to the functioning of the management and control system for the Reserve: [please specify]. The audit work carried out puts in doubt the assertions made in the management declaration as regards the following aspects:

[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be given in exceptional cases.] Date: Signature:

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 I believe are appropriate in the circumstances and are compliant with the requirements of the Financial Regulation. 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 where mentioned in Point 4 ‘Scope limitation’]. The summary of the findings from the audits in respect of the Reserve are reported in the attached report in accordance with point (b) of Article 63(5) of the Financial Regulation.

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

(a) …;

(b) …;

(c) ….

(2) Legality and regularity of the expenditure included in the application — the expenditure included in the application is legal and regular [where the qualification applies to the application, 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).

(3) The management and control system for the Reserve in place as at the date of this audit opinion — the management and control system for the Reserve put in place functions properly [where the qualification applies to the management and control system for the Reserve, 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). 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 independent audit body shall disclose in this paragraph the aspects leading to this conclusion.]