Commission Implementing Regulation (EU) 2015/377 of 2 March 2015 establishing the models for the documents required for the payment of the annual balance pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management (c. 377)

ANNEX IV OPINIONS OF THE AUDIT AUTHORITY

A: OPINION: UNQUALIFIED, QUALIFIED OR ADVERSE

(select 1 opinion)

Unqualified opinion on the validation of the accounts

Based on the examination referred to above, it is my opinion that the accounts for financial year N give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is legal and regular.

Qualified opinion on the validation of the accounts

Based on the examination referred to above, it is my opinion that the accounts for financial year N give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is legal and regular, except with regard to the following points:

A	[500 characters]
B	[500 characters]
C	[500 characters]
D	[500 characters]
E	[500 characters]

Therefore I estimate the impact of the qualification(s) is [limited]/[significant]. This impact corresponds to [amount in EUR] and [%] of the total Union contribution declared.

Adverse opinion on the validation of the accounts

Based on the examination referred to above, it is my opinion that the accounts for financial year N do not give a true and fair view and the Union expenditure for which reimbursement has been requested from the Commission is not legal and regular.

This adverse opinion is based on:

[900 characters]