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The expected shift towards a performance-oriented budget presupposes a careful choice and definition of indicators clearly linked to the funding objectives, as well as standardised reporting and fully integrated and interoperable IT solutions to collect the required amount of data. Ensuring the full protection of the Union鈥檚 financial interest under performance-based budgeting will require careful balancing of auditing and control requirements with the administrative burden imposed on Member States and beneficiaries, and for the European 合法博彩网站, a form of 合法博彩网站ary Budget Office, drawing on best practices from Member States.