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art_27__para_1__text_1

Audits on the use of the Union contribution carried out by persons or entities, including by others than those mandated by the Union institutions, bodies, offices or agencies shall form the basis of the overall assurance pursuant to Article 127 of the Financial Regulation.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.