(4) International organisations would only be considered as non-intervention costs if they are final beneficiaries. This will not apply where an international organisation is a coordinator of a project (distributing funds to other coordinators).
ANNEX II
Non-exhaustive list of the equivalent programmes or projects Bosnia and Herzegovina
The following non-exhaustive list shall be regarded as programmes, projects, actions and activities equivalent to the Horizon Europe Programme in Bosnia and Herzegovina:
[…]
ANNEX III
Sound Financial Management
Protection of financial interests and recovery
Article 1
Reviews and audits
1. The European Union shall have the right to conduct, in accordance with the applicable acts of one or more Union institutions or bodies and as provided in relevant agreements and/or contracts, technical, scientific, financial, or other types of reviews and audits on the premises of any natural person residing in or any legal entity established in Bosnia and Herzegovina and receiving European Union funding, as well as any third party involved in the implementation of Union funds residing or established in Bosnia and Herzegovina. Such review and audits may be carried out by the agents of the institutions and bodies of the European Union, in particular of the European Commission and the European Court of Auditors, or by other persons mandated by the European Commission.
2. The agents of the institutions and bodies of the European Union, in particular of the European Commission and the European Court of Auditors, and the other persons mandated by the European Commission, shall have appropriate access to sites, works and documents (both in electronic and paper versions) and to all the information required in order to carry out such audits, including the right of obtaining a physical/electronic copy of, and extracts from, any document or the contents of any data medium held by the audited natural or legal person, or by the audited third party.
3. Bosnia and Herzegovina shall not prevent or raise any particular obstacle to the right of entrance in Bosnia and Herzegovina and to the access to the premises of the agents and other persons referred to in paragraph 2 on the grounds of the exercise of their duties referred to in this Article.