Last modified: September 25, 2015

An external audit report should be submitted when the total grant sum exceeds EUR 500,000 or when the ENPI or IPA grant sum exceeds EUR 500,000? For example, if the ENPI grant is 400.000 Euro and the IPA grant is 200.000 Euro, since the sum is more than 500.000 Euro, an external audit is required from both the Applicant and also the IPA Financial Lead Beneficiary?

The purpose of requesting an external audit report is to be able to verify that the financial capacity of the entity in question is sufficient to implement the future grant contract.

Since there are two separate entities and two separate grant contracts, an external audit report is requested in the following cases:

1) from the ENPI future Beneficiary if the ENPI grant requested exceeds 500,000 EUR (excluding co-financing);

2) from the IPA future Financial Lead Beneficiary if the IPA grant requested exceeds 500,000 EUR (excluding co-financing).

Consequently, in this example (ENPI grant of 400,000 EUR and IPA grant of 200,000 EUR), it is not necessary to submit an audit report by either of the future beneficiaries.


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