I was only reporting what they said on the video - the caller read out the wording of point 69, where is said that the EU court of Auditors are the ones that will calculate the bill for the UK - please correct if that is wrong.
All I remember about EU audits is that they have had difficulty signing off accounts - although they have signed off that the process of doing so has been correct - if that makes sense.
https://fullfact.org/europe/did-audi...ign-eu-budget/
"It’s often argued that the EU’s budget both has and hasn’t been signed off by auditors for years.
Both sides have a point. The EU’s Court of Auditors regularly “signs off”—in its own words—the reliability of the accounts themselves, and has given them a clean bill of health for the last decade.
But it has consistently found significant errors in how the money is paid out since it began giving opinions in 1995, for the 1994 EU financial year.
The exception to this is the most recent year. The latest report has, for the first time ever, found a significant amount of payments to be largely error-free. It found that “Payments for 2016 were legal and regular, except for cost reimbursement payments”.