1.

The Commission shall select a common sample of operations, or other sampling units, using a statistical sampling method for the audits of operations to be carried out by the audit authorities for the Interreg programmes receiving support from the ERDF or an external financing instrument of the Union in respect of each accounting year. The common sample shall be representative of all the Interreg programmes constituting the population. For the purposes of selecting the common sample, the Commission may stratify groups of Interreg programmes according to their specific risks.

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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.