The purpose of this audit is to provide an objective and independent assessment of: - The reliability, fairness and appropriateness of the financial statements and of the related management representations, including the actual expenditure incurred and the revenue received by the Energy Community for the financial years 2022-2025 , in particular as regards their conformity with the applicable legal and financial framework of the Energy Community; and - The use of Energy Community funds provided by the Parties to the Treaty, in conformity with the applicable rules and procedures. - The adequacy, effectiveness and efficiency of the internal control system and the correct allocation of expenditure between ordinary and extraordinary budget.