Each agreement between the Commission and an entity referred to in Article 185, or grant agreement or grant decision shall expressly provide for the Commission and the Court of Auditors to have the power of audit, on the basis of documents and on the spot, over all contractors and subcontractors who have received Union funds.
Vsak sporazum med Komisijo in subjektom iz člena 177 ali sporazum o nepovratnih sredstvih ali sklep o nepovratnih sredstvih izrecno določa, da lahko Komisija in Računsko sodišče izvedeta revizijo na podlagi dokumentacije in na kraju samem pri vseh izvajalcih in podizvajalcih, ki so prejeli sredstva Unije.