Q. The reference “…since the last audit” in paragraph 7.5 p39 means that the final external audit report includes only the results on the expenditures and payments for the final reporting period (from 01/01/2017) not subject to an external audit verification yet?

A. Yes. The audit reports, including the external audit report, should not cover the “entire programming period”, but only the amounts not included in previous reports. In relation to the entire programming period, the information in the reports should be presented in a summarised way.