Judgment_paragraph 141 · Sieć Badawcza Łukasiewicz – Port Polski Ośrodek Rozwoju Technologii v European Commission (T-4/20)

141In addition, it is apparent from the final audit report that the auditors expressly stated that the objective of their work ‘was not to provide any material assurance on the overall adequacy of the system [of] internal controls itself’. Although – in the course of their work – the auditors did not identify any particular weaknesses in the applicant’s internal control system relating to the preparation and presentation of financial statements concerning the C2POWER grant agreement, the mere reservation as regards the objective of that work in the light of the assurances which can be provided on the adequacy of that system is sufficient to introduce uncertainty precluding the creation of any legitimate expectation in that regard.