A:

We are assuming that the partner has left on good term and has not defaulted.

If the withdrawing partner wishes their costs to date to be allowed then they have to provide an audit certificate.

They should have been provision in their indicative budget for this already under the management activity. However, even so, it is in your interests to ensure that an audit certificate is produced or else the Commission may ask for any money back at the end of the project that has been distributed with no audit certificate to back it up. – Remember there is collective financial responsibility for this money.