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The auditors looked at a sample of 24 energy efficiency projects co-financed by the Cohesion Fund and European Regional Development Fund.
BBC: EU auditors criticise energy efficiency projects
The financial hole of 9bn is believed to be the biggest shortfall ever, and would mainly be used to reimburse countries for money they have paid into the solidarity fund, the rural development fund and the cohesion fund.
BBC: Budget 2013 debate
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