art_196__para_3__text_1

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union · European Union

Where the application concerns grants for an action for which the amount exceeds EUR 750000 or operating grants which exceed EUR 100000, an audit report produced by an approved external auditor shall be submitted. That report shall certify the accounts for the last financial year available.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.