EuroCenter kursus Bliv en ørn til afrapportering i Horizon 2020 Tirsdag den 13. november 2018
Bliv en ørn til afrapportering i Horizon 2020 Den 13. november 2018 Eigtveds Pakhus, Asiatisk Plads 2G, 1448 København K.
Program: 8:30 - 9:00 Registrering og morgenkaffe 9:00 Velkomst Lisa Jørgensen Horizon 2020-projekters livscyklus og afrapportering Marlis Erichsen Et kig på Participant Portal Svend Rechnagel Hvornår er omkostninger støtteberettigede? Lisa Jørgensen Pause Personaleomkostninger Marlis Erichsen Andre direkte omkostninger og tredjeparter Lisa Jørgensen Ca. kl. 13.00 Frokost Andre direkte omkostninger og tredjeparter - fortsat Horizon 2020-revision – proces og konsekvenser Svend Rechnagel Pause Revision - fortsat De sidste spørgsmål og afslutning Lisa Jørgensen 16.00 Slut for i dag
Bliv en ørn til afrapportering i Horizon 2020 Tirsdag den 13. november 2018 Deltagerliste Annette Bue Brandi Annette Holm Annette Rahbek
Kirstine Rasmussen Laura Prisca Ohler Lisbeth Torp Lone Murmann Michael Henriksen Michelle Pedersen Morten Estrup Nanna Volqvartz Rie Bue Sanne Kellebjerg Korndal Solveig Walløe Harpøth Suzanne Andersen Sylvia K. Nalubwama Enø Thomas Lyck
Københavns Universitet Dansk Institut for Internationale Studier Det Kongelige Danske Kunstakademis Skoler for Arkitektur, Design og Konservering Danmarks Tekniske Universitet Professionshøjskolen UCC Roskilde Universitet Eriksholm Research Centre City Facilitators Danmarks Tekniske Universitet Kalundborg kommune Danmarks Tekniske Universitet Aalborg Universitetshospital The International Council for the Exploration of the Sea Københavns Universitet Kalundborg kommune The International Council for the Exploration of the Sea Aalborg Universitetshospital City Facilitators Dansk Røde Kors Københavns Universitet Wavepiston A/S Syddansk Universitet Københavns Universitet Kræftens Bekæmpelse Professionshøjskolen UCC Steno Diabetes Center A/S Statens Serum Institut Københavns Universitet Dansk Institut for Internationale Studier Ernst & Young P/S
Oplægsholdere Lisa Jørgensen Marlis Erichsen Svend Rechnagel
Styrelsen for Forskning og Uddannelse Styrelsen for Forskning og Uddannelse Styrelsen for Forskning og Uddannelse
Armina Sejfic Kristiansen Berit Jelsbak Mortensen Carsten P. Sørensen Charlotte Engelsen Charlotte Ipsen Chen Chou Hellfach Hansen David Marhauer-Nimb Dennis Jensen Gitte Wimmer Helle Falck Jacqueline Fattoul Karin Snedker Pedersen Kirsten Gudmandsen
1.
Horizon 2020-projekters livscyklus og afrapportering
2. Participant Portal
3. Hvornür er omkostninger støtteberettigede?
4. Personaleomkostninger
5. Andre direkte omkostninger og tredjeparter
6. Revision af afrapporteringer
7.
10 Gode rĂĽd
Horizon 2020projekters livscyklus og afrapportering
Projektets økonomiske aftaler findes i… 1) Grant Agreement (kontrakten) Vilkår og betingelser Anneks 1 – Beskrivelsen af projektets arbejde Anneks 2 – Projektets budget Anneks 3 – Dokumenter vedr. projekttiltrædelse Anneks 4 – Financial statement (udgiftsopgørelsen) Anneks 5 – Certificate on the Financial Statement (revisorerklæringen) Anneks 6 – Certificate on the methodology
2) Consortium Agreement (konsortiets interne aftaler) Section 7: Financial provisions Distribution of Financial Contribution Justifying Costs Funding Principles Financial Consequences of the termination of the participation Budgeting Payments
Hvordan skal reglerne forstĂĽs?
- den kommenterede tilskudsaftale:
Link til Annotated Model Grant Agreement
www.ufm.dk/h2020
Udbetalinger (art. 21) – Del I Forskud (Pre-financing): Udbetales til koordinatoren enten senest 30 dage efter ikrafttrædelsen af tilskudsaftalen eller fra 10 dage inden projektets startdato (den seneste dato af de to). Beløbet er indikeret i GA art. 21.2.
Midtvejsudbetalinger (Interim payments): Udbetales til koordinatoren indenfor 90 dage efter modtagelsen af den periodiske rapport (kræver dog at rapporten godkendes).
Slutafregning (Payment of the balance): Udbetales til koordinatoren inden for 90 dage efter modtagelse af slutrapporten (hvis rapporten godkendes). Forskud + midtvejsudbetalinger må aldrig overstige 90% af det samlede EU-tilskud
Hvordan foregår det i praksis
€
€
€
Udbetalinger (art. 21) – Del II Forskud: Baseres på projektets budget (dvs. for hele konsortiet) Forskuddet svarer som udgangspunkt størrelsesmæssigt til det gennemsnitlige EU-tilskud per rapporteringsperiode i projektet.
Eksempel: Et projekt med 3 mio. euros i tilskud og med 3 rapporteringsperioder -> 1 mio. euro i forskud
Øvrige udbetalinger: Tager udgangspunkt i de reelt afholdte udgifter (individuelt). NB: Kun delvis betaling, hvis rapporten ikke kan godkendes fuldt ud.
Udbetalinger: Fra koordinator til tilskudsmodtager - Det er koordinators ansvar at fordele udbetalingerne til projektets partnere
- Udbetalingerne skal ske “uden uberettiget forsinkelse”
- Hvad har I aftalt? Husk at tjekke konsortieaftalen
Cash Flow – EU-tilskud
Forskud
1. rapport 1.deludbetaling 2. rapport 2. deludbetaling 3. rapport slutudbetaling
1. periode
2. periode
3. periode Garantifonden
Garantifonden - Dækker i tilfælde af eksempelvis konkurs - 5 % af projektets tilskud overføres til fonden ved projektstart - Indbetalinger genererer renter, som så bruges til projekter ”i nød” - De 5% udbetales sammen med slutbetaling
Afrapportering til Kommissionen (art. 20) Periodisk rapport: Én for hver periode
Slutrapport: Én for hele projektet
Periodisk rapport Indeholder Periodisk teknisk (faglig) rapport: Redegørelse for udført arbejde, overblik over det udførte projektarbejde i forhold til det forventede, resumé, der kan offentliggøres af Kommissionen Periodisk finansiel rapport: Individual financial statement (Annex 4), en forklaring på anvendelse af ressourcer, periodisk summary financial statement Skal indsendes af koordinatoren inden for 60 dage efter hver periodeafslutning Link til rapporteringsskabelon
Individual financial statement • Én for hver tilskudsmodtager • Omkostninger opdelt per budgetkategori • Alle støtteberettigede omkostninger skal angives, selv om de er større end det, der står i budgettet • Husk at indikere evt. indtægter for den sidste periode
Summary financial statement Bliver lavet automatisk af systemet
Værd at huske • Delbetalingerne er Kommissionens penge, og ikke dine, indtil slutafregningen
• Ved forudbetalingen tilbageholdes 5% af det samlede tilskud til garantifonden, men hele beløbet regnes som udbetalt • Udbetalingerne er kun en delfinansiering man skal selv løbende medfinansiere • Elektronisk afrapportering og underskrifter!
Hvor finder jeg‌ - Artikel 20 i Model Grant Agreement: http://ec.europa.eu/research/participants/data/ref/h2020/grant s_manual/amga/h2020-amga_en.pdf - Templates til afrapportering: http://ec.europa.eu/research/participants/data/ref/h2020/gm/r eporting/h2020-tmpl-periodic-rep_en.pdf - H2020 Online manual: http://ec.europa.eu/research/participants/docs/h2020-fundingguide/grants/grant-management/reports/periodicreports_en.htm
Participant Portal
Roller i Participant Portal - organisationsniveau LEAR
FSIGN
LSIGN
Legal Entity Appointed Representative Alle tilskudsmodtagere skal have en LEAR Opdaterer info om organisationen (adresseændring etc.) Udpeger LSIGN og FSIGN Financial Signatory De personer i organisationen, der er underskriftsberettigede Skriver under på Financial Statement, og står derved som garant for, at denne overholder reglerne på området Legal Statement Authorised Signatory De personer i organisationen, der kan underskrive juridisk bindende dokumenter på vegne af virksomheden
Bilag: Elektronisk indsendelse af Financial Statement 1.
Institutionen skal have en LEAR (�Legal Entity Authorised Representative�)
2.
LEAR/ Account Administrator skal oprette FSIGN
3.
Participant Contact tilknytter FSIGN til projektet
4. Administrativ medarbejder udfylder Financial Statement 5.
Administrativ medarbejder beder FSIGN om underskrift
6.
FSIGN sender Financial Statement til koordinator
7.
Koordinator sender det hele samlet til EU
Et klik pĂĽ leder videre til afrapporteringsoversigten
Du har kun adgang til afrapporteringsmodulet, nĂĽr din afrapporteringsperiode er slut.
De enkelte partneres Financial Statements
Tryk på afrapporteringen for at komme ind i selve afrapporteringsmodulet (SyGMa)
Afrapportering af personaleomkostninger Klik på
for at tilføje flere rækker
Udover person months skal du angive, hvilke(n) Work Package(s), der er blevet arbejdet p책
Hvis du har f책et stillet personale til r책dighed fra andre, skal dette ogs책 angives
Afrapportering af subcontracting
Afrapportering af andre direkte omkostninger • • • •
Indsæt beløbet Tilføj en kort beskrivelse Vælg rette kategori og Work Package Husk at udfylde erklæringen ”Foreseen in Annex I”
Afrapportering af indirekte omkostninger, totalbeløb og EU-tilskud
Indirekte omkostninger, total beløb og EU-tilskud beregnes automatisk.
Klik for at ændre EUtilskuddet.
Financial Statement
Klik på Lock for review-knappen for at låse afrapporteringen og generere et pdf-dokument af regnskabet.
Financial Statement Du kan åbne regnskabet igen (Unlock to draft), hvis du har behov for at foretage rettelser. Når regnskabet er færdigt, tryk da Sign and Submit, så regnskabet sendes til den underskriftsberettigede i din organisation.
Underskriv Financial Statement
Nyttige links
Guide til at udfylde Financial Statement https://webgate.ec.europa.eu/fpfis/wikis/display/ECResearchGMS/H ow+to+complete+your+financial+statement
Financial Statement-skabelonen http://ec.europa.eu/research/participants/data/ref/h2020/gm/repor ting/h2020-tmpl-periodic-rep_en.pdf
Anbefaling: Brug �How To�
Hvornür er omkostninger støtteberettigede?
En tommelfingerregel i relation til EU’s revisorer
Kan du ikke dokumentere dine udgifter, har du ikke haft dem.
…og de er derfor ikke støtteberettigede.
Dokumentér!
EU medfinansierer kun støtteberettigede omkostninger Faktiske omkostninger/ actual costs Løn timesats
Enhedsomkostninger/ unit costs
SMV ejere eller helt specifikke projekter
Flat rate/ lump sum
f.eks. overhead eller SMV-instrument fase 1
Afvigelser fra budgettet Må din afrapportering afvige fra budgettet?
Art. 20 i EU-tilskudsaftalen
Afvigelser er ikke kun tilladte – de er også forventede HUSK Budgettet er et estimat Overførsel mellem kategorier og tilskudsmodtagerne er tilladt uden en officiel ændring af Anneks 1 MEN Hvis overførsel skyldes eller medfører væsentlige ændringer i Anneks 1, er en officiel ændring nødvendig (”amendment”) Artikel
4.2 i EU-tilskudsaftalen
Direkte vs. Indirekte omkostninger Støtteberettigede direkte omkostninger er sammensat af omkostninger, der direkte kan henføres til projektet Støtteberettigede indirekte omkostninger (overhead) kan ikke direkte henføres til projektet. De afregnes som en fast sats på de direkte omkostninger
Indirekte omkostninger (overhead) Der er kun én mulighed for alle: Overhead er fastsat som 25% af de støtteberettigede omkostninger Der er ikke overhead på: Subcontracting Omkostninger for ”in-kind contributions” af tredjeparter og som benyttes hos tredjeparten (fx adgang til laboratorium)
Hvornår er faktuelt afholdte omkostninger støtteberettigede? (artikel 6.1) Når de er
Afholdt af tilskudsmodtageren Afholdt i projektperioden (undtagen slutrapportering) Anført i budgettet i Anneks 2 Afholdt i forbindelse med de projektaktiviteter, der er beskrevet i Anneks 1 Identificerbare og kontrollerbare samt bogført i regnskabet I overensstemmelse med den relevante lovgivning Rimelige, begrundede og i henhold til princippet om forsvarlig økonomisk forvaltning (herunder især sparsommelighed og effektivitet)
Hvad betyder… ”Afholdt af tilskudsmodtageren”? Personaleomkostninger: Medarbejderne skal have en kontrakt med den organisation, der deltager i projektet (ikke dattervirksomheden, anden tæt forbunden partner) Afregning af varigt udstyr: Det skal være projektdeltagerens udstyr
Regninger fra andre: Skal være bogført i regnskabet
Hvad betyder… ”Afholdt i projektperioden”? For eksempel: En rejse til kick-off møde købt før projektstart? Brug af eksisterende forskningsinfrastruktur? Revisorpåtegning, der skal indsendes sammen med den sidste afrapportering efter projektets afslutning?
Hvad betyder… ”Anført i budgettet i Anneks 2”? Man må ikke afregne omkostninger under budgetkategorier, som man ikke har budget inden for (Anneks 2)
Hvad betyder… ”Afholdt i forbindelse med de projektaktiviteter, der er beskrevet i Anneks 1”? For eksempel: Deltagelse i konference inden for samme forskningsfelt som H2020 projektet? Kemikalier, der bliver brugt både til H2020- og nationale projekter?
Ph.d., der arbejder på projektet, men også har noget undervisning?
Hvad betyder… ”Afholdt i forbindelse med de projektaktiviteter, der er beskrevet i Anneks 1”? Der skal være en klar sammenhæng mellem udgift/aktivitet og projektet. Det er ikke nok, at aktiviteterne på en eller anden måde hænger sammen med projektet. For eksempel: Rejse til og deltagelse i en konference
Hvad betyder… ”Identificerbare og kontrollerbare samt bogført i regnskabet”? ”Dækkende dokumentation”, såsom kontrakter, fakturaer, ansættelseskontrakter, udtræk fra bogholderisystemet Dokumentation for interne procedurer, beregninger og metoder Logbøger for brug af udstyr Registrering af materialeforbrug Tidsregistrering for personale (helst, men alternativ dokumentation kan evt. også accepteres) Man skal følge sin normale regnskabspraksis (medmindre den er i konflikt med H2020 reglerne) I tilfælde af en EU-revision skal man kunne dokumentere, at man rent faktisk har afholdt de udgifter, som man har bedt EU om at støtte Manglende dokumentation: Omkostningerne er ikke støtteberettigede
Hvad betyder… ”Rimelige, begrundede og i henhold til princippet om forsvarlig økonomisk forvaltning (herunder især sparsommelighed og effektivitet)” ”Best value for money”/ ”lowest price” Indhent kontroltilbud, også hvis leverandøren allerede står beskrevet i ansøgningen/ Description of the action Hvis rammeaftale: have dokumentation for, hvordan den er blevet til
Hvilke omkostninger er ikke støtteberettigede? (Art. 6.5)
Omkostninger relateret til kapitalafkast Gæld eller udgifter i forbindelse med gæld Hensættelser til mulige fremtidige tab eller udgifter Renteudgifter Doubtful debts (tvivlsom gæld??) Tab i forbindelse med valutaveksling Bankgebyrer for indbetalinger fra EU Overflødige eller uforsvarlige udgifter Refunderbar moms Omkostninger opstået under suspension af projektet Omkostninger, der er faktureret eller refunderet i et andet EU-projekt
Intern fakturering Er tilladt, hvis det er normal regnskabspraksis. Man må gerne afregne en unit cost (dvs. intern pris per enhed) For beregningen gælder: o o o
Unit cost må kun indeholde støtteberettigede omkostninger Unit cost må kun indeholde målbare omkostninger (“The use of proxies cannot be accepted”) Hvis der benyttes estimater, så skal de være baseret på objektive og verificerbare informationer
Valutakurser (Art. 20.6) Omkostninger skal afrapporteres i Euro – brug den gennemsnitlige kurs for afrapporteringsperioden
http://www.ecb.europa.eu/stats/exchange/eurofxref/ html/index.en.html (klik på ”Charts”)
ERC – European Research Council Det Europæiske Forskningsråd Artikel 6 Rekrutteringsomkostninger. Hvis det er nødvendigt at ansætte andre forskere på projektet, er omkostninger i forbindelse med rekrutteringen af disse støtteberettiget. Indkøb af videnskabelige publikationer. Hvis det er nødvendigt at indkøbe videnskabelige publikationer, er omkostninger til dette støtteberettiget. Omkostninger relateret til besøg fra andre forskere. Kortvarige besøg fra internationale forskere, der ikke nødvendigvis er en del af ERC-forskerholdet, er støtteberettigede. Besøgene skal dog overholde reglerne for ERC’s International Arrangement Funding. Bemærk, at selvom ERC-bevillinger er personlige, skal forskernes stadig følge værtsinstitutionens normale praksis, når de rejser, afskriver udstyr, indkøber varer og ydelser og afregner internt.
Personaleomkostninger
Info fra NCP-møde oktober 2018.
Personale omfatter: 1. Fastansatte og midlertidigt ansatte: har en ansættelseskontrakt med tilskudsmodtageren og skal være tilknyttet projektet. 2. ”Fysiske personer”, som arbejder for tilskudsmodtageren uden at have en ansættelseskontrakt. 3. Personale stillet til rådighed af tredjepart på basis af forudgående aftale mod betaling. 4. SMV-ejere, der ikke modtager løn. 5. Fysiske personer, der ikke modtager løn.
Beregning af timesatsen
”Personnel costs” = Antal registrerede timer x timesats Timesats =
Støtteberettigede lønudgifter Antal årlige produktive timer
Personaleomkostninger i afregningen (Financial Statement) Kan dækkes af projektet: Bruttoløn (inkl. arbejdsgivers andel af sociale ydelser, fx feriepenge, pension, sygesikring og betalinger til social sikkerhed) Løn betalt under barselsorlov (eksklusiv MSCA) Løn til ph.d.-studerende (dog ikke taxameter)
Beregning af timesatsen
”Personnel costs” = Antal registrerede timer x timesats Timesats =
Støtteberettigede lønudgifter Antal årlige produktive timer
Husk: timesedler!! Projektdeltagerne skal kunne dokumentere timeforbruget Kun de timer, der bliver brugt på projektet, skal dokumenteres (fuldtidsregistrering er ikke et krav) Timesedlerne skal være underskrevne af den personaleansvarlige Personer, der kun har arbejdet på H2020 projektet, kan aflevere en enkel erklæring over det afholdte timeforbrug (”declaration on exclusive work for the action”)
Den kommenterede tilskudsaftale
Beregning af timesatsen
”Personnel costs” = Antal registrerede timer x timesats Timesats =
Støtteberettigede lønudgifter Antal årlige produktive timer
Antal årlige produktive timer Tre muligheder (Art. 6.2.A.) – organisationen vælger: a) 1.720 timer b) Individuelt per person (”individual annual productive hours”) c) Standardberegning i institutionen (”standard annual productive hours”) Man må ikke afrapportere flere timer/år end årsnormen.
Hvilken model skal organisationen vælge? a) 1.720 timer: + Nemt og ubureaukratisk + Ingen spørgsmål fra revisoren ÷ Giver en lav timesats for medarbejdere i Danmark
Hvilken model skal organisationen vælge? b) Individuel beregning: + Giver den reelle timesats + Hvis kun få medarbejdere på EU-projektet ÷ Er nemmest, hvis man har fuldtidsregistrering ÷ Man skal kunne dokumentere fravær og overarbejde
Hvilken model skal organisationen vælge? c) Standardberegning: + Giver bedre timeløn end første option + EU-revisoren accepterer, at op til 10% af ens arbejdstid går til andre aktiviteter end H2020-projektet + Fordel, hvis mange medarbejdere på EU-projektet ÷ Forudsætter, at institutionen laver beregninger hvert år og kan dokumentere dem
”Sidste afsluttede regnskabsår” eller per måned OBS: timesatsen beregnes hvert regnskabsår eller per måned. Sidste afsluttede regnskabsår Hvis regnskabsåret endnu ikke er afsluttet, skal lønnen fra foregående år bruges. Per måned
TIME RECORDING FOR A HORIZON 2020 ACTION
Month:
Title of the action (acronym):
Year:
Grant Agreement No:
Beneficiary´s / linked third party's name: Type of personnel
Name of the person working on the action:
DAY
1
2
3
4
5
(see Art. 6.2.A Grant Agreement)
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31 Total
Reference e.g. work package
Total Hours Short description of the activities carried out in the month:
Signed (name of the person working for the action):
Signed (name of the supervisor):
Date:
Date: .
Signature:
Signature:
TIME RECORDING FOR A HORIZON 2020 ACTION – Minimum requirements Title of the action (acronym):
Grant Agreement No:
Beneficiary´s / linked third party's name: Type of personnel
Name of the person working on the action:
Month
[Month / Year]
(see Art. 6.2.A Grant Agreement)
[Month / Year]
[Month / Year]
[Month / Year]
[Month / Year]
[Month / Year]
… Total
Number of hours Work packages (of Annex 1) to which the person has contributed by the reported hours
Date and signature of the person working for the action Name, date and signature of the superior
Andre direkte omkostninger og �tredjeparter�
Other direct costs
Other direct costs • Rejseomkostninger for både medarbejdere og eksterne eksperter (hvis ekspertpanel beskrevet i ansøgningen) • Kun afskrivning af varigt udstyr og infrastruktur (og kun for det antal timer, udstyret bruges på projektet • Under helt særlige omstændigheder også køb af udstyr • Andre forbrugsvarer og services
Køb af ”andre forbrugsvarer og services” Definition: Tredjepart, der sælger services eller materialer, som har til formål at understøtte projektdeltagerens arbejde. Eksempler på opgaver: konsulentydelser, catering, tryk af publikationer, revisorpåtegning (ikke subcontracting i H2020)… Betales direkte af projektdeltageren for sit arbejde. Projektdeltageren afregner efterfølgende disse udgifter med EU. Krav: ”Best value for money” skal kunne dokumenteres: Hvordan er mødestedet/ leverandøren/ konsulenten blevet udvalgt? Kontroltilbud? Kvalitative kriterier? Nævnes kun i ansøgningen, hvis udgifterne udgør en stor del af budgettet Artikel 10 - Grant Agreement
Når der skal afregnes Vær opmærksom på refunderbar moms Tilføj yderligere forklaringer, hvis beløbet for ”other direct costs” er stort i forhold til personaleomkostningerne Vær sikker på, at alle udgifter kan dokumenteres
Subcontracting
Subcontractor udfører centrale projektopgaver for en projektdeltager Definition på en subcontractor Underleverandør, der mod betaling, selvstændigt udfører centrale projektopgaver (”action tasks”) på vegne af projektdeltageren. Betales direkte af projektdeltageren, som efterfølgende afregner med EU. Krav: Subcontracting skal godkendes af EU for at udgiften er tilskudsberettiget. ”Best value for money” er en betingelse. Offentlige institutioner skal følge udbudsregler. Nævnes i tabel 4.2 i ansøgningen Artikel 13 - Grant Agreement
Hvornår ”subcontracting”, hvornår ”other direct costs”? EKSEMPEL Work package 3 Task 3.2: Carrying out 1000 laboratory tests
500 tests udføres af projektpartnerne selv, 500 tests udføres af en ekstern partner (ikke projektpartner). Er det en ”subcontract” eller en ”normal contract”?
Hvornår ”subcontracting”, hvornår ”other direct costs”? EKSEMPEL
Work Package 4 Task 4.5: Development of a prototype
Prototypen består af flere elementer, herunder: 1) Et specifikt tilpasset stålkabinet 2) En ny elektronisk komponent som skal designes og fremstilles, så den passer til prototypen Begge elementer udføres af eksterne leverandører.
Huskeregel:
Understøtter en projektpartner
Udfører centrale projektopgaver og erstatter en projektpartner
Almindelig leverandør, ”normal contract” ( other direct costs)
Underleverandør ( subcontracting)
”Linked third parties” – har deres egen Financial Statement
”Linked third party” udfører centrale projektopgaver for en projektdeltager Definition på linked third party (tæt tilknyttet tredjepart): Kontraktlig eller juridisk forbindelse ml. tredjeparten og projektdeltageren, som rækker udover EU-projektet. Eksempel: moder- og datterselskab; medlemmer af en brancheorganisation Kan alene få dækket sine omkostninger, ikke profit. Projektfasen: Udfylder egen udgiftsopgørelse (financial statement) – uploades på Participant Portal af projektdeltager. Husk: Skal være forhåndsgodkendt af EU for at udgifterne er tilskudsberettigede. Artikel 14 - Grant Agreement
Huskeregel:
Understøtter en projektpartner
Udfører centrale projektopgaver og erstatter en projektpartner
Almindelig leverandør, ”normal contract” ( other direct costs)
Underleverandør ( subcontracting) Linked third party ( egen Financial Statement)
Tredjepart, der stiller ressourcer til rådighed
Tredjepart stiller ressourcer til rådighed Definition ”in-kind contributions provided by third parties”: Tredjepart, der - gratis eller mod dækning af sine omkostninger - stiller ressourcer til rådighed for projektdeltageren. Eksempel: udstationeret personale eller lån af forskningsinfrastruktur (afregnes under tilskudsmodtagerens personnel costs eller other direct costs) Husk: omkostninger skal være reelle, estimater er ikke tilladte. Vær opmærksom på rigtig overheadberegning Skal nævnes i tabel 4.2 i ansøgningen
Artikel 11 og 12 - Grant Agreement
Huskeregel:
Understøtter en projektpartner
Udfører centrale projektopgaver og erstatter en projektpartner
Almindelig leverandør, ”normal contract” ( other direct costs)
Underleverandør ( subcontracting)
Ressourcer stillet til rådighed ( personnel costs, other direct costs)
Linked third party ( egen Financial Statement)
Revision af afrapporteringer
Sü galt er det vel heller ikke? Tjooo‌
Kontrolbesøg fra EU
Reviews (et hold eksperter foretager en faglig vurdering af projektet)
Checks
(project/financial officer læser afrapporteringer, finder mangler og beder om yderligere informationer) Audits (egen og/eller EU-revisor → Artikel 22 i Grant undersøger dokumentation for Agreement afrapporterede omkostninger)
Egen revision (1st level audit) - En revisor efter eget valg gennemgår de afrapporterede omkostninger med udgangspunkt i procedurerne i Anneks 5 og udfylder en revisorerklæring (Certificate on the Financial Statements – CFS).
Indsendes kun én gang i slutningen af projektet, • • •
uanset hvornår i forløbet man overstiger de 325.000 EUR i EU-tilskud (kun actual costs) sammen med den sidste Financial Statement skal dække alle projektperioderne Art. 20.4 tilskudsaftalen
OLAF
Hvad skal revisor undersøge?
EU-revision (2nd level audit)
Kilde: EC
Omkostninger til revisor er støtteberettiget som ”Other direct costs”
Hvad skal en EU-revisor undersøge?
http://ec.europa.eu/research/participants/data/r ef/h2020/other/gm/audit/h2020-iap_en.pdf
EU-revision (hvad nu hvis‌)
Kilde: EC
Hvor meget – reducering af tilskud
H2020 Programme Guidance Grant reductions http://ec.europa.eu/research/p articipants/data/ref/h2020/ot her/sgl/h2020-guidancegrant-reductions_en.pdf
Et par gode rĂĽd fra EU-revisoren
Kilde: EC
EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR RESEARCH AND INNOVATION Directorate J - Common Support Centre J.2 - Common audit service The Head of Unit
Annex I to the Letter of Announcement Required supporting documents before and during the audit As referred to in our letter of announcement, the Common Audit Service for Horizon 2020 Framework Programme for Research and Innovation expenditure at the European Commission (CAS) has decided to carry out an audit on specific financial statements presented by your organisation. The primary objective of an audit is to verify that the costs declared to the Commission services are in compliance with the grant agreement and, more specifically, are in line with the eligibility requirements set out in Article 6 of the H2020 grant agreement. According to Article 22 of the H2020 grant agreement, it is the beneficiary's responsibility to make available all detailed information, records and documentation that may be requested with a view to verifying that the action is properly implemented and that the costs are charged in compliance with the grant agreement provisions. As such, beneficiaries are requested to ensure that all documentation requested is readily available in the appropriate format at the time of the audit. Failure to do so may imply that the audit concludes with a limitation in the audit team's assurance on the regularity of the management of the grant agreement. You are therefore requested to prepare copies of the relevant supporting documents listed below prior to the start of the audit field-work in your premises. As regards the specific budget categories, the request should be adapted to the particular categories used by you in line with the contractual requirements. Documents marked in the column "To be sent to the auditor prior to the mission on-the-spot" should be sent in a digital format to the auditor before the field-work in order to enable the auditor to prepare the audit in the most efficient manner. Documents marked in the column "Readily available at the time of the audit" should be ready at the beginning of the mission on-the-spot. Copies are necessary only for the sample to be communicated to you by electronic means after the receipt of the breakdown of costs cf. Annex III. Please note that the auditor in charge reserves the right to request for the sample, prior the mission, scanned copies of supporting documents. The list below is indicative. Thank you for taking the time to complete this activity.
To be sent to the auditor prior to the mission on-the-spot
Supporting documentation
Readily available at the time of the audit
I. General Information about the Beneficiary 1. Beneficiary's legal registration (such as trade register abstract)
Yes
2. Beneficiary's supporting 'deductible VAT' status
non-
Yes
3. Beneficiary's supporting evidences that it is a 'contracting authority' or 'contracting entity' (if applicable)
Yes
4. Organisation chart with list of key officers
Yes
5. List of all other EU/EURATOM funding received and all grant agreements (both closed and in progress) signed with the Commission/Agency/Joint Undertaking in the past 5 years
Yes
evidences
of
the
6. List of the other EU actions/projects running during the audited period.
Yes
7. Certified accounts of the last three financial years together with the statutory auditors' report (if applicable)
Yes
8. Beneficiary's usual accounting practices, usual cost accounting practices and usual remuneration practices (manuals, procedures, internal regulations, etc.)
Yes
9. Beneficiary' procurement procedures
Yes
10. Beneficiary's internal procedures as regards valuation methods for stocks' consumption (LIFO, FIFO, etc.). 11. Beneficiary's internal procedures for depreciation.
Yes Yes
12. Beneficiary's internal procedures as regards internal invoicing for shared resources.
Yes
13. Beneficiary' formalized policy or internal guideline for reimbursement of travel expenses.
Yes
2
14. Accounting records for actions transactions, including reconciliation with general accounting (up to 6 months after recording the accounting documents in the Beneficiary's statutory books): 
accounts fiches, journals, trial balances

general ledgers / analytical accounting books
Yes
15. Beneficiary's guidelines/procedures for the financial / scientific management of Research grant agreements (if available)
Yes
16. List of Authorised signatures
Yes
17. Internal procedures to avoid conflict of interest.
Yes
18. Procedure for maintaining digital or digitalised accounting records (if applicable) according to national legislation.
Yes
Yes
II. Receipt and distribution of EU/EURATOM financial contribution 1. Bank statements showing amount and date of advance and/or interim and/or final payments received (from Commission/Agency/JU or coordinator) 2. Only for coordinator: Table or report on the distribution EU/EURATOM financial contribution
Yes
See Annex III of
the
3. Only for coordinator: Beneficiary's bank statement showing amount and date of advance and/or interim and/or final payments forwarded to other members of the consortium
Yes
III. Supporting documents for personnel costs 1. Beneficiary's internal guidelines/procedures for time recording follow-up (if available)
Yes
2. Employment contracts or equivalent appointment acts for action personnel (permanent or temporary); direct contract with the beneficiary (for natural persons working under other than an employment contract); telework agreement; the secondment contracts; SME owner contract.
Yes
3. Collective labour agreements and job descriptions
3
Yes
(one example for each contract category) Yes
4. Beneficiary's timesheets for personnel involved in the action or declaration for exclusive work for the actions
5. Breakdown of personnel costs claimed in the financial statements per reporting period, by individual, indicating the number of hours charged as well as the hourly rate, with reference to the financial/fiscal year used in computations. (*)
Yes
Yes
(one example for each) See Annex III
6. Payroll/Salary slips for all personnel involved in the action (all audited periods of action duration), in detail, structured as following: the basic remuneration, mandatory complements, variable complements, additional remuneration included in the computations, as the case arise.
Yes
7. Proof of payment (bank statements) of personnel costs.
Yes
8. Please provide all the necessary supporting elements to substantiate the claimed personnel costs (components of personnel costs taken into consideration in the unit costs for personnel, calculation method, justification of productive hours taken into consideration to calculate the unit costs for personnel, evidence that the applied methodology corresponds to your usual accounting and management practice. This list is non-exhaustive and may vary according to the applied methodology).
Yes
9. The supporting documents that demonstrate the actual cost borne by the Third Party (e.g.: timesheets, payslips, accounting entries, etc.)
Yes
10. The list of persons declared under personnel costs for 5 other actions/projects to be communicated to you at a later stage.
Yes
IV. Supporting documents for subcontracting 1. Signed original copies of the agreement (contract, framework contract) established between the beneficiary and the subcontractor prior to its contribution to the action. 2. Description of services provided by subcontractors in the context of the funded action. (*)
4
Yes
See Annex III
3. Tendering documentation (for non-contracting authorities, only if required by the internal rules of procedures).
Yes
In case no procurement procedure is in place, documents and justifications supporting the selection of subcontractors (price comparisons with open sources, comparative offers received, catalogue of prices, internal procedures followed in other occasions for EU and non-EU activities, etc.). 4. The underlying documentation (original invoices, debit notes, credit notes, etc.).
Yes
5. Evidence of delivery of services provided.
Yes
6. Proof of payment (bank statements) of subcontracting costs.
Yes
V. Financial support to third parties 1. A clear and exhaustive list of the types of activities that qualify for financial support for third parties (e.g. financial support for third parties allowed for technology-testing activities).
See Annex III
2. Proof of payment (bank statements) of the financial support.
Yes
VI. Supporting documents for equipment, infrastructure 3. Beneficiary's valuation rules for accounting treatment of equipment 4. List of all acquisitions and retirements of equipment per period. (*)
Yes See Annex III
5. Contracts and agreements between the Beneficiary and its suppliers of other direct costs.
Yes
6. Purchase orders and delivery notes for equipment
Yes
7. The underlying documentation (original invoices, debit notes, credit notes, transport documents, etc.) justifying the equipment purchased.
Yes
8. Inventory register or fixed asset register/ledger for the equipment related to the action
Yes
5
9. Depreciation table showing the gross book value of the equipment, the additions and retirements, the depreciation rate and the depreciation charge per period
Yes
10. In case of rented equipment: rental contract, inventory list of rented equipment, and calculation of leasing and/or rental charges
Yes
11. Equipment's usage diary/register (for equipment used by different actions)
Yes
12. Records, calculations and documentation (e.g. logbooks, laboratory registers, diaries, etc.) demonstrating that the actual use of the asset in the action was directly measured.
Yes
13. Proof that the costs charged to the action for rented or leased assets do not exceed by more than 25% the depreciation costs of :
Yes

either a similar asset as it was priced at the time of the start of the rent of the lease;

or the same asset as it was priced within a period of 6 months before and 6 months after the start of the rent or the lease.
14. Justifications regarding the full acquisition costs' allocation on the action (nature of the action, context of use, etc.) for assets that are charged at full acquisition cost and not at depreciation cost.
Yes
15. Calculation of declared during the audited period costs of clinical trials, energy efficiency measures or LRI (on the same or other EU-funded grants).
Yes
VII. Contributions in-kind 1. Copies of the underlying documents obtained from the third party concerning their costs incurred for the contributions in-kind.
Yes
VIII. Supporting documents for travel and subsistence 1. List and dates of events/trips/conferences by action personnel. (*) 2. Authorised travel request forms, if applicable
6
See Annex III Yes
3. The underlying documentation (original invoices, debit notes, credit notes, minutes of meetings, attendance lists, facilities reservations, etc.) justifying the travel expenses.
Yes
Proof of connection to the action and proof for the necessity of the action's implementation (mission orders, relevant internal documents, etc.) IX. Supporting documents for other goods and services 1. Break-down of goods and services by action. (*)
See Annex III
2. Contracts and agreements between the Beneficiary and its suppliers of other direct costs.
Yes
3. Purchase orders and delivery notes for other goods and services
Yes
4. The underlying documentation (original invoices, debit notes, credit notes, transport documents, stock registers etc.) justifying the other goods and services.
Yes
5. Inventory register/ledger (where applicable)
Yes
X. State aid 1. List of transactions concerning assets, goods and services made available by the State for free for the audited actions.
Yes
XI. Access costs for transnational or virtual access to research infrastructure 1. The calculation of the unit costs, actual costs or — under certain conditions — as a combination of the two used to declare access costs for the periods under audit in all cost categories.
Yes
XII. Information about the consortium 1. Signed consortium agreement.
Yes
(*) Note: this breakdown should include the relevant accounting codes/reference numbers to allow for reconciliation between the financial statements sent to the Commission/Agency/JU and the beneficiary's financial records as extracted from the accounting system. Should the beneficiary identify an eventual discrepancy between the amounts declared and supported, the breakdown to be provided should identify the elements motivating the difference.
7
EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR RESEARCH AND INNOVATION Directorate J - Common Support Centre J.2 - Common audit service The Head of Unit
Annex II to the Letter of Announcement INTERNAL CONTROL QUESTIONNAIRE GENERAL INFORMATION 1. Organisation (legal name) 2. Address (street, postal code, city, country) 3. Website Name 4. Key contact
Function Telephone E-mail
5. Organisation legal form (type of company and juridical status) 6. 'Contracting authority' within the meaning of Directive 2004/18/EC or a ‘Contracting entity’ within the meaning of Directive 2004/17/EC?
Yes / No
7. Date of foundation 8. National registration number (if any) 9. Is the organisation registered for VAT? If yes state VAT registration number. 10. Specify if 'deductible' or 'non-deductible' VAT status.
deductible / non-deductible
11. Brief description of the organisational / corporate structure 12. Is the organisation small, medium-sized or large? 13. Brief description of the core activities of the organisation 14. Does the organisation retain all supporting documents and accounting records for the
1
project(s) subject to audit at the address stated at 2 above? 15. Description of cost/profit centre structure (with an indication where the action is carried out) 16. Has your entity participated during the audited periods in other EU programmes, including Structural Funds, Social Fund, etc.?
Yes / No
17. List of ICT systems used to manage the actions 18. Is your entity a linked third party?
Yes / No
19. Did you receive assets as in-kind contribution from third parties for the projects included in the audit scope?
Yes / No
20. Did you receive assets, goods or services from the State for free specifically in relation to the audited action?
Yes / No
Do you have a procedure to avoid that such items are included in the H2020 cost claims?
Yes / No
GENERAL INFORMATION – MAIN LEGAL REFERENCES Governing legal and financial regulation National tax law National law for digital or digitalised accounting documents Legal basis for the accounting rules in the country (e.g. national accounting law) Legal basis for public procurement (if applicable) Legal framework for basic salary and mandatory components (i.e. taxes, social securities) Legal basis for recognising durable assets (specify also the legal threshold) National standards for the required requisites (date, document number, amount, currency) for the underlying (limited to invoices, debit notes, credit notes). Other relevant legal basis (please specify)
2
GENERAL INFORMATION - KEY FIGURES Financial Information (‘000’ Eur) – taken from certified annual accounts (*) Revenue / Income
201N
201N+1
201N+2
Total revenue / income
EU/EURATOM grants EU/EURATOM grants (in % of total revenues)
(*) Financial information audited by (insert name of certifying auditor).
DESCRIPTION OF ACCOUNTING SYSTEM
Accounting System Date of implementation Accounting basis Reporting currency Action (project) accounting
Insert name of accounting system Insert year of implementation Accrual/cash EUR, other Yes/No
TIME RECORDING SYSTEM (including the procedure to record absence)
Time recording system frequency Time recording system name (if applicable) Date of implementation Integrated with accounting system Full time recording system Filled in by each concerned employee Certification by designated officer
Monthly, daily Insert product name Insert year of implementation Yes/No Yes/No Yes/No Yes/No Name and function/department of authorised persons per action
PRODUCTIVE HOURS CALCULATION AND HOURLY RATE CALCULAITON
Costs for employees were declared on the basis of the individual actual personnel costs unit costs (e.g. average costs)
Yes / No Yes / No
3
Calculation of annual productive hours options: 1720 fixed hours; Individual annual productive hours; Standard annual productive hours. Is this number is at least 90% of the ‘standard annual workable hours’?
Yes / No Yes / No Yes / No Yes / No
In case of standard/individual number of productive hours, fill in the below table (with an example in case of individual number of productive hors): Productive hours calculation
Year 201X
Total days in a year
365
Less: Weekends
104
Less: Annual Holidays
-
Less: Statutory Holidays
-
Workable days per year (a)
XXX
Plus: Overtime
-
Less: Illness
-
Less: Special leave
-
Productive days per year (b) Hours per day (c)
XXX X
Workable hours per year= (a)*(c)
XXXX
Productive hours per year= (b)*(c)
XXXX
Give a short description on how the hourly rate is calculated (give details of calculation with one practical example of one employee which costs have been charged to one of the audited actions):
INTERNAL CONTROL TESTING Tests
Comments
Auditor check
Certificates on the financial statements
4
INTERNAL CONTROL TESTING 1
Are the accounts of the Organisation audited by a chartered Yes / No accountant or a public authority? Name/Company of the auditor?
2
Is the auditor issuing the Certificates on the financial statements Yes / No the same auditor certifying the annual accounts of the organisation?
Name/Company of the auditor? 3
If the answer to the question 2 is "No", on what basis did the organisation decide to assign another auditor?
Accounting system 4
Who is in charge of the accountancy of the organisation?
Name and function/department of authorised persons per action
5
Is the accountancy outsourced to a third party? If yes, please indicate the name and address of the third service provider.
6
Do you have an accrual basis accounting?
Yes / No
7
What is the name of the accounting system?
Name / Date of implementation
8
Do you have an action accounting, i.e., do you have tools/functions Yes / No allowing the organisation:
Name and address of the service provider.
a) to follow the income and expenditure of each action individually? Please specify (name of the tool, etc) b) to have ledgers / financial reports with only the income and expenditure associated with a specific action? Please specify (code of the specific action, etc.) 9
Frequency for recording transactions
Frequency: (daily, weekly, monthly, etc.)
10 If the accounting software is not equipped with analytical tools / Yes / No functions, does the organisation use Excel (or equivalent tools) to track the income and expenditure associated with a specific action? 11 If the answer to the question 10 is “Yes�, does the organisation Yes / No regularly reconcile the Excel spreadsheets or equivalent with the Frequency: (daily, weekly, general ledger accounts? How frequently? monthly, etc.) 12 Have the usual cost accounting practices been set up for a specific Yes / No donor? Was the usual cost accounting applied in other 5 non H2020
Yes / No
5
INTERNAL CONTROL TESTING actions? 13 Usual accounting practices for recording of costs incurred in other Please specify currency that its local currency. Financial statements 14 Who prepares the financial statements for each action?
Name and function of authorised persons per action
15 Are each action's financial statements approved by a responsible Yes / No action manager? Name and function/department of authorised persons per action 16 Are each action's financial statements (form C) countersigned by Yes / No an authorised financial officer? Name and function/department of authorised persons per action 17 Who, in your organisation is responsible for: a) initiate the Name and purchases; b) launch the payments; c) record the transaction? function/department of authorised persons per action 18 If accounting established in other currency than the euro, what is the exchange rate used to convert into euro? Conflict of interest 19 Do you have internal written procedures for avoidance of conflict Yes / No of interest (e.g. by defining specific criteria that need to be met)? Procurement 20 Is there a formal procurement policy? Since when?
Yes / No Date
21 In No to point 20, do you have a specific approach when selecting Yes / No the (sub-) contractor(s)/ suppliers? Please detail 22 If No in point 21, provide any justifications which can ensure that Please detail the costs are compliant with the principle of best value for money or selection on lowest price.
6
INTERNAL CONTROL TESTING 23 What are the thresholds used? (e.g. the procedure foresees for Please specify awarding of bids above 10 000 EUR to collect 3 offers)
24 Written internal procedure for procurement in terms of publicity of Yes / No the tender (e.g. appropriate media, sufficient deadline for reply, Please specify etc.). 25 Confirm that the tendering conditions or the minimum Yes / No requirements for the offers were not modified after the publication of the tender or if it was the case the modifications have been published in the same manner as the initial tender and notified to all bidders which already submitted its offer and these bidders were given the possibility to re-submit the offer. 26 Confirm that the evaluation of the offers was carried out based on the criteria published in the tender (e.g. no new criteria and conditions are added at evaluation stage). 27 Confirm that price is one of the criteria based on which the offers' evaluations was carried out. 28 Confirm that the entity offering lowest price has been awarded the highest score for the price criteria. 29 Confirm that the entity offering lowest price has been awarded the highest score for the price criteria.
30 If No to point 28, confirm that the award decision contains a justification about the criteria which explain the choice of another bidder than the one offering lowest price. 31 Confirm that the (sub-)contract is awarded to the entity ranked first in the selection process.
32 Confirm that the applied procurement procedure does not discriminate purchases for EU-funded and non-EU funded activities of the Beneficiary. 33 Is the (sub-)contract concluded with an affiliated entity? 34 If Yes to point 33, confirm if a framework contract exists or the affiliate is your usual provider.
Yes / No
Yes / No
Yes / No
Yes / No If No, please justify Yes / No
Yes / No
Yes / No
Yes / No Please detail
7
INTERNAL CONTROL TESTING Time records 35 Timesheets or declaration for exclusive work on the action?
Specify
36 Internal guidelines/procedures for time recording follow-up (if Yes / No available) Describe shortly the time recording process. 37 Is the time-recording system computer-based?
Yes /No
Personnel costs 38 Certified methodology for claiming personnel costs
Yes / No
39 Do you have formal (written) policies or guidelines for Yes / No employment matters like salaries, other compensation and benefits, leave etc.? 40 Procedures for calculation of remuneration components according Please detail for each to national legislation: applicable component the legal basis: contracts / collective agreements or relevant national legislation
Basic remuneration (please see definition in AMGA).
[Please detail the components]
Bonuses
Yes/No
a) Is the bonus directly linked to the participation in the EU Yes / No / NA action? b) Is the bonus determined on the basis of criteria which are established and documented in the internal regulations of the Yes / No / NA beneficiary (e.g. remuneration practices). c) Is the bonus paid based on the overall financial performance of the organisation? d) Is the bonus based on commercial targets or fund raising Yes / No / NA targets? Yes / No /NA If yes please explain
Additional remuneration (please see definition in AMGA).
Yes / No
8
INTERNAL CONTROL TESTING Explain with an example the different remuneration components for Permanent employee Temporary employee (if different from above) Natural persons with direct contract (if applicable) Seconded staff (if applicable) SME owner (if applicable) 41 Have you included in the personnel costs calculation end-of- Yes / No contract indemnities? If yes please explain the legal ground (individual work, contracts, collective labour agreement, etc.) 42 Have you included in the personnel costs calculation dividends Yes / No (profit distribution)? If yes please explain 43 Procedure for overtime policy
Yes / No If yes, please explain shortly
44 Claimed personnel costs in the periods in the audit scope for one of If yes, please provide the following situations: details under each applicable situation and refer to the relevant national law or collective labour agreement
Teleworking
Yes / No If yes, detail procedure
Are there teleworking agreements in place?
Yes / No
Benefits in kind (company car, lunch vouchers, other coupons Yes / No with purchasing power, subscriptions for sport centres, etc.) If yes, specify
Recruitment costs (job analysis, announcement, evaluation, Yes / No selection, etc.) If yes, specify
Remuneration of students including PhD (scholarship, Yes / No internship or other similar agreement (not employees)) If yes, specify
Academic fees exempted for students
Any parental leave taken Are parental leave payments Yes / No mandatory under national law, under the relevant collective labour agreement (e.g. statutory maternity pay) or under the Yes / No
Yes / No
9
INTERNAL CONTROL TESTING employment contract? 
Costs related to public officials
Yes / No

Supplementary contracts
Yes / No
45 Have you claimed unit costs for personnel?
Yes / No If yes, please provide a description of the methodology
46 Have you claimed personnel costs for natural persons working Yes / No under a direct contract? 47 If Yes to point 46, which option you selected for the hourly rate: a) the hourly rates specified in the contract; b) the global amount specified in the contract divided by the number of hours to be worked under that contract.
Yes / No Yes / No
48 Have you claimed personnel costs for seconded staff by third Yes / No party? 49 If Yes to point 48, have you reimbursed the costs to the third party Yes / No (i.e. not for free)? 50 Have you claimed personnel costs for providing trans-national or Yes / No virtual access to research infrastructure? Travel and subsistence 51 Is there a formalized policy or internal guideline for reimbursement Yes / No of travel expenses (prior authorisation, cost claims, daily Date allowances, etc.)? Since when? Please provide a short description of the travel policy.
52 If No to point 51, confirm that you applied identical approach for Yes / No all travel arrangements claimed on the action during the controlled period - same class for flights and train journeys, same Please detail classification of hotels, same per diems applied (if this option is used) for the same category of staff involved in the project. 53 Were travel costs and related subsistence allowances claimed Yes / No based on per diems/fixed fees? 54 Are the travel agency's fees explicitly defined in the internal Yes / No procedures? Please detail 55 Do the internal procedures for travel and subsistence define the Yes / No thresholds for hotel and daily allowances?
10
INTERNAL CONTROL TESTING Contributions in-kind 56 Do you have assets contributed in-kind (against payment or for Yes / No free)? 57 If Yes to point 56, provide an explanation as to why they were Please detail necessary to implement the action. Internal invoicing for shared resources 58 Do you have internal invoicing for shared resources?
Yes / No
Durable equipment, infrastructure 59 Has the organisation designed a method to allocate expenses to the Please specify project based on the degree of use of the equipment? 60 Valuation rules for accounting treatment of equipment
Please specify
61 What is your usual depreciation policy and method?
Please specify
Other goods and services 62 Are all purchases supported by authorised purchase orders, original Yes / No invoices and proof of payments? 63 Have you charged self-produced consumables with an accounting Yes / No / NA value in the inventory of the beneficiary (i.e. not internally invoiced costs for goods and services)? 64 What is your valuation method for stocks' consumption (LIFO, Please specify FIFO, etc.) 65 Goods or services were charged to the action through any Yes / No apportionment method (approximation, distribution keys, etc.)? Internally invoiced goods and services 66 Have you declared costs for internally invoiced goods and services: Yes / No a) self-produced consumables;
Yes / No
b) use of specific research devices or research facilities;
Yes / No
c) specialised premises for hosting the research specimens used for Yes / No the action; d) standardised testing or research processes;
Yes / No
11
INTERNAL CONTROL TESTING e) hosting services for visiting researchers participating in the Yes / No action; f) other.
Please, describe.
67 Are the unit costs of goods or services internally invoiced Yes / No calculated according to the usual cost accounting practices? Please attach a short description of the usual cost accounting practices for calculating unit costs. Any deviation from the usual cost accounting practices should be highlighted. 68 Have you used budgeted or estimated amounts for calculating the Yes / No unit costs? 69 Have the unit amounts been calculated by excluding any ineligible Yes / No costs or costs already included in other budget categories (i.e. indirect costs)? 70 Is the cost item used exclusively for the internally invoiced good or Yes / No service? 71 If No to point 70, please explain how do you determine the share used for the good or service? Receipts 72 Has any other income been generated by the project(s)?
Yes / No
Financial support to third parties 73 Did you provide financial support in accordance with the Yes / No conditions set out in Annex 1 ECGA? 74 If Yes to point 73, the financial support may take the form of: (a) financial donation to natural persons (e.g. allowance, scholarship, fellowship); (b) financial donation to legal persons (e.g. non-repayable financial assistance to local NGOs);
Yes / No Yes / No
(c) seed money to start-ups or microcredit; (d) or other forms.
Yes / No Please specify
12
INTERNAL CONTROL TESTING Overheads 75 Do you perform an overheads' calculation (for internal reporting Yes / No purposes, for reporting on projects not funded by the EU budget, etc.)? 76 If Yes to point 75, please provide the figures relevant for the audited period(s). 77 Have you received EU operating grant to finance the operation and Yes / No running costs of an entity? Capitalised and operating costs of large research infrastructure Access costs for transnational or virtual access to research infrastructure 78 Do you declare access costs on actual or unit costs basis?
Please specify
79 Do you have an approved methodology by EC for charging costs Yes / No for Large Research Infrastructures or costs of clinical trials or energy efficiency measures based on unit costs?
13