5.

The audit authority shall draw up and submit to the Commission, each year by 15 February following the end of the accounting year, an annual audit opinion in accordance with Article 63(7) of the Financial Regulation using the template set out in Annex XIX to Regulation (EU) 2021/1060 and based on all audit work carried out, covering each of the following components: the completeness, veracity and accuracy of the accounts; the legality and regularity of the expenditure included in the accounts submitted to the Commission; and the management and control system of the Interreg programme. Where the Interreg programme is included in the population from which the Commission selects a common sample pursuant to Article 49(1), the annual audit opinion shall only cover the elements referred to in points (a) and (c) of the first subparagraph of this paragraph. The deadline of 15 February may exceptionally be extended by the Commission to 1 March, upon communication by the audit authority.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.