All statements of expenditure shall include, for each priority axis, the total amount of eligible expenditure, in accordance with Article 89 paid by final beneficiaries in implementing the operations and the corresponding public expenditure paid or due to be paid to the final beneficiaries according to the conditions governing the public expenditure. Expenditure paid by final beneficiaries shall be justified by receipted invoices or accounting documents of equivalent probative value.

Where the contribution from the Community funds is calculated in reference to Article 90(2), any information on expenditure other than public expenditure does not affect the amount due as calculated on the basis of the payment request.