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Agrecment nurnber: 2019 - 1943 / 00 I - 00 I
Multi bencl'iciaries nrodcl ilgl'ccrxcnt: Dcccnrbsr ?0 l8

If the beneficiary concerned refuses to provide access to the sites, premises and infornration as
required in the first and second subparagraphs, tlre Agency and/or the Cornmission nray consider:

(a) arry cost insufficiently substantiated by iuformation prnvided by the beneficiaty as ineligible;

(b) any financing not linked to costs, unit, lump sum ol flat-rate contribution insutficiently
substantiated by inforrnation provided by the beneficiary as undue.

11,27.5 Contradictoryauditprocedure

On the basis of the findings made during the audit, a provisional repoft ('dlaft audit report') rnust be
drawn up. It rnust be sent by the Agerrcy aud/or the Conrrrrission ot' its arrthorised representative to the
beneficiary concerned, which must have 30 calendar days fronr the date of leceipt to submit
observations. The final repoft ('final audit report') must be sent to the beneficiary concerned witliin 60
calendar days of expiry of the tirne limit for srrbmission of observations.

11.27.6 Effects of audit findings

On the basis of the final auditfindings, the Agency and/orthe Cornmission may take the measures it
considels necessary, including recovery at the time of payrnent of the balance or after paynrent of the
balance of allor part of the payments made by it, as provided for in Article 11.26.

In the case of final audit findings after the payment of the balance, the amount to be rccovered
corresponds to the difference between the revised final amount of tlre grant, determined in accordance
with Article II.25, and the total amount paid to the beneficiaries under the Agreement fot' the
implementation of the qclion.

11.27.7 Correction of systemic or recurrent irregularities, fraud or breach of
obligations

1I.27.7,1 The Agency and/or the Comrnission may extend audit findings from other grants to
this grant if:

(a) the beneficiary concerned is found to have comrritted systemic or recurent hregularitie:s,
fraud or breach of obligatiorzs in other EU or Euratom grants awarded under sirnilar
conditions and such irregularities, fraud or breach of obligations have a material irnpact on
this grant; and
(b) the final audit findings are sent to the beneficiary concerrred through a.formal notificulittn,
together with the list of grants affected by the findings within the period ref'erred to in Article
fi.27.t.

The extension of findings rnay lead to:

(a) the rejection of costs as ineligible;

(b) reduction ofthe grantas provided for in Article 11.25.4;
(c) r'ecovery of undue arnounts as provided for in Article 11.26;

(d) suspensiorr of payrnents as provided for in Article ll.24.l;

(e) suspension ofthe action irnplementation as provided for in Afticle Il"l6.2;

(f) termination as provided for in Article 11.17.3.

Annex Il JJ