In the case of a grant for an action or of an operating grant, the audit report shall be attached to the request for payment. Its purpose is to certify that the costs declared by the
beneficiary in the financial statements on which the request for payment is based are real, exact and eligible in accordance with the grant agreement. An external audit, or in the case of organisations possessing an independent audit function, an indepen
dent audit shall be compulsory for interim payments per financial year and for payments of balances in
...[+++]the case of the following:Eine externe Prüfung oder im Falle von Organisationen mit unabhängiger Prüffunktion eine unabhängige Prüfung ist obligatorisch bei Finanzhilfen zur Finanzierung von Maßnahmen für kumulierte Vorfinanzierungs- und Zwischenzahlungen: