FINAL FINANCIAL REPORT

• the Financial Overview of the Action provided in the Single Form;

• the Financial Statement (in euro): The updated financial statement is the annex requested in section 10.2 of the Single Form. The partner will follow the structure of the financial statement presented at proposal stage and subsequent updates. It is not required anymore to provide the allocation of costs per result in percentage. However, the partner will have to indicate in the Section 4 of the Single Form an estimation of the amount spent to achieve the result.
  The financial statement will be presented in Euro and in the language of the agreement.

• the General Ledger of the Action annexed to the Single Form, classified by the nature of expenditure claimed

• when relevant, information on remaining equipment and goods

Please note that the costs that are not paid by the end of the eligibility period should ideally be paid by the time of submission of the final payment request, if not, must be booked as debt in the accounts of the partner until the cost is paid.
In any case, if the costs are not paid at the time of the audits without a justification, the actual and real nature of the costs may be challenged.

In order to report on the expenses incurred by the implementing partners of the action managing a portion of the budget (if any), the partner signatory of the agreement should:

record the invoices relating to expenses of the IPs in its own ledger,
or
annex the ledgers of each IP to its Final Report.