A Certificate on the Financial Statements is required when a beneficiary claims an EU contribution of four hundred and thirty thousand euros or more over the entire action. The certificate, issued by a qualified auditor, must be submitted with the final financial report. Partnerships should anticipate whether a certificate will be needed and include the cost in the budget under the ‘other goods, works or services’ category. Even when internal funding arrangements lead to different reimbursement rates, a certificate is required whenever eligible costs are reported, and the consortium agreement should explain how the related auditing costs will be covered.