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se on the contracting authority the obligation to have an interim certificate on the financial reports provided by an external auditor in specific cases. In concrete terms, a ‘certificate on the annual financial reports’ must be issued, drawn up in accordance with international audit standards and s

upported by the audit report in accordance with the current model, each time a cofunding of EUR 325,000 or more is requested and if the maximum subsidy exceeds EUR 750,000.