82It is not disputed that the timesheets of the staff employed on a project constitute a means whereby the Commission can carry out the abovementioned checks and must therefore be reliable. It is also clear from case-law that failure to comply with the obligation to submit, at the time of a financial audit, reliable timesheets to justify the personnel costs declared constitutes sufficient grounds for rejecting all those costs (see, to that effect, judgments of 22 May 2007 in Commission v IIC, T‑500/04, ECR, EU:T:2007:146, paragraphs 114 to 117, and CEVA v Commission, cited in paragraph 58 above, EU:T:2010:240, paragraph 139 and the case-law cited).
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