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Certificate on Financial Statement and an audit by the EC

Question details: 
For the Certificate on Financial Statement and an audit by the EC, I assume that the beneficiary should be able to specify the unit costs with actual and auditable costs (which origin from the year in which the application was written)? In other words, it cannot be a ballpark figure?
Answer: 

No ballpark figure, no. Numbers must be based on actual costs recorded in last closed accounts of beneficiary, described in detail in the full proposal, and will be assessed by the evaluators.