The audit, centered on the 2025 EU budget, examined 20 specific milestones and found that 13 were amended after the initial payment applications were submitted. In nine of those cases, the request to alter the target arrived after the state had already sought the disbursement. Auditors noted that these revisions were explicitly aligned with actual outputs, ensuring the funds would flow despite the missed original goals.
Ireland serves as a primary example of this shifting standard. After requesting a payment in December 2024, the government pivoted in January 2025 to request a reduction in its ICT graduate target. The goal was lowered from 12,450 to 10,900, with officials citing an excessive administrative burden as the justification for the change.

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