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EuroCenter kursus Bliv en Ă¸rn til afrapportering i Horizon 2020 Onsdag den 20. november 2019

Bliv en ørn til afrapportering i Horizon 2020 Den 20. november 2019 Scandic Palace Hotel, Rådhuspladsen 57, 1550 København V

Program: 8:30 - 9:00 Registrering og morgenkaffe 9:00 Velkomst Lisa Jørgensen Horizon 2020-projekters livscyklus og afrapportering Marlis Erichsen Et kig på Funding & Tenders Portalen Marlis Erichsen Hvornår er omkostninger støtteberettigede? Lisa Jørgensen Pause Personaleomkostninger Marlis Erichsen

Ca. kl. 13.00 Frokost

Andre direkte omkostninger og tredjeparter Lisa Jørgensen Pause Horizon 2020-revision – proces og konsekvenser Lisa Jørgensen De sidste spørgsmål og afslutning Lisa Jørgensen

16.00 Slut for i dag

Bliv en ørn til afrapportering i Horizon 2020 Onsdag d. 20. november 2019 Deltagerliste Amanda Koppel Andreea Tudora-Mayer Birgit Bohn Britt Heftholm Ravn Ib M.C. Nielsen Ida Norén Partoft Katrina Gillard Kenneth Klitgaard Thomsen Kristian Borup Lynn Askov Maria Athena Campbell Merete Nørby Mette Koch Michael Messerschmidt Nanna Sand Bundgaard Niels Hansen Nini Winther René Nonboe Haugner Rikke Mai Høvring Rikke Nixon Steffen Severinsen Suzanne Maillet Søren Gustafsson Thomas Kjeldahl Jørgensen Tom Hede Markussen

MADE - Manufacturing Academy of Denmark Aarhus Kommune Danmarks Tekniske Universitet SEGES Dansk Institut for Internationale Studier Københavns Universitet CSF-Dynamics Beierholm Sky-Watch A/S DHI A/S Steno Diabetes Center Copenhagen MADE - Manufacturering Academy of Denmark Dansk Institut for Internationale Studier Sky-Watch A/S Københavns Universitet Albertslund Kommune Region Hovedstaden Københavns Universitet Københavns Universitet Økologisk Landsforening Blusense Diagnostics Danmarks Tekniske Universitet Danmarks Tekniske Universitet KK Wind Solutions A/S Cytotrack

Oplægsholdere Lisa Jørgensen Marlis Erichsen

Styrelsen for Forskning og Uddannelse Styrelsen for Forskning og Uddannelse

Horizon 2020-projekters livscyklus og afrapportering

2. Funding and Tenders Portal

3. HvornĂĽr er omkostninger stĂ¸tteberettigede?

4. Personaleomkostninger

5. Andre direkte omkostninger og tredjeparter

6. Revision af afrapporteringer

10 gode rĂĽd

Horizon 2020-projekters 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. euro 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 jegâ&#x20AC;Ś - 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

Funding & Tenders Portal

Roller i Funding & Tenders Portalen - 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 (â&#x20AC;?Legal Entity Authorised Representativeâ&#x20AC;?)

LEAR/ Account Administrator skal oprette FSIGN

Participant Contact tilknytter FSIGN til projektet

Administrativ medarbejder udfylder Financial Statement

Administrativ medarbejder beder FSIGN om underskrift

FSIGN sender Financial Statement til koordinator

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 â&#x20AC;?How Toâ&#x20AC;?

HvornĂĽr er omkostninger stĂ¸tteberettigede?

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 særlige lump sum projekter

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

Evaluering af projektrevision 1. oktober 2019 – 1663 af 9000 projekter er revideret (511 mio. €)

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.

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)

Personaleomkostninger - regnskabsår Personaleomkostninger er ikke nødvendigvis de faktuelle personaleomkostninger, men hele bruttolønnen af det sidste afsluttede regnskabsår Hvis en projektperiode strækker sig over flere regnskabsår, så tager man bruttolønnen fra det senest afsluttede regnskabsår Fx: perioden dækker noget af 2016, hele 2017 og noget af 2018  man afregner med bruttoløn fra 2017

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”)

Timesedler – Minimumskrav – eksempel

Den kommenterede tilskudsaftale

Beregning af ”personnel costs”

”Personnel costs” = Antal registrerede timer x timeløn Timeløn

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.

Antal årlige produktive timer - a

a) 1.720 timer: 1720 gælder for en fuldtidsmedarbejder. Hvis på deltid, så reducér tilsvarende.

Beregning af timelønnen

”Personnel costs” = Antal registrerede timer x timeløn Timeløn

Støtteberettigede lønudgifter Antal årlige produktive timer

Beregning af timelønnen -> personnel costs (a) Støtteberettigede lønudgifter

300.000 kr.

Antal årlige produktive timer

1720

Antal registrerede timer x timeløn

1500 timer x 174,4 kr.

1500 x 174,4 = 261.627 kr.

174,4

Antal årlige produktive timer - b

b) Individuel beregning: Er en formel over de timer, en person rent faktisk har været på arbejde. Altså annual workable hours plus overtime minus fravær (sygefravær, ferie, helligdage andet særligt fravær (fx orlov). Der kan være afvigelser fra tidsregistreringen!!

Antal årlige produktive timer - c

c) Standardberegning: Gennemsnitsbetragtning for alle medarbejdere. Kun hvis det er organisationens normale regnskabspraksis. Fx fordi man har flere H2020 projekter. Her kan man trække flere aktiviteter fra, fx generel training, general meetings. Option b og c må kun bruges, hvis man har ansættelseskontrakter, der viser hvor mange timer man er ansat til.

Antal årlige produktive timer - c

c) Standardberegning - eksempel: Eksempel: 7,4 t/dagen = 1924 t/ året. Minus 9 helligdage og 6 ugers ferie: 1635 timer. 

90%: 1472 timer

Beregning af timelønnen -> personnel costs (c) Støtteberettigede lønudgifter

300.000 kr.

Antal årlige produktive timer

1472

Antal registrerede timer x timeløn

1000 timer x 204 kr.

1000 x 204 = 204.000 kr.

204

Hvilken model skal organisationen vælge?

a) 1.720 timer: + Nemt og ubureaukratisk + Ingen spørgsmål fra revisoren

÷ Giver en lav timeløn for medarbejdere i Danmark

Hvilken model skal organisationen vælge?

b) Individuel beregning: + Giver den reelle timeløn + 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/r ÷ Forudsætter, at institutionen laver beregninger hvert år og kan dokumentere dem

”Sidste afsluttede regnskabsår” eller per måned OBS: timelønnen beregnes hvert regnskabsår eller per måned. Sidste afsluttede regnskabsår Hvis regnskabsåret endnu ikke er afsluttet, skal lønnen fra foregående år bruges. Per måned For at komme endnu tættere på de faktiske omkostninger kan man under visse forudsætninger vælge at bruge den faktiske månedsløn for en given medarbejder. Timelønnen kan ikke rettes senere.

Person Months Antal årlige produktive timer = 1472

1472 / 12 = 122,7 --Medarbejderen har arbejdet 1000 timer: 1000 / 122,7 = 8,15 Person Months

Lump Sum Pilots Særlige regler for afrapportering: • Udelukkende teknisk afrapportering • Mulighed for at flytte beløb mellem arbejdspakker og støttemodtagere, dog kun med amendment. • Dokumentation – udelukkende videnskabelig • Revision – udelukkende af teknisk implementering Værd at vide – Kommissionens vejledning Guide til option II – Budget tilpasset projektet

TIME RECORDING FOR A HORIZON 2020 ACTION

Month:

Title of the action (acronym):

Year:

Grant Agreement No:

BeneficiaryÂ´s / linked third party's name: Type of personnel

Name of the person working on the action:

DAY

(see Art. 6.2.A Grant Agreement)

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:

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]

… 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 â&#x20AC;?tredjeparterâ&#x20AC;?

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

Kontrolbesøg fra EU Checks

Reviews

Project/financial officer læser afrapporteringer, finder mangler og beder om yderligere informationer

Et hold eksperter foretager en teknisk/ videnskabelig vurdering af projektet

 Artikel 22 i Grant Agreement

Audits

Investigations

Egen og/eller EU-revisor undersøger dokumentation for afrapporterede omkostninger

Udføres af EU’s antifraud enhed i tilfælde af begrundet mistanke om f.eks. Svindel

OBS! Enhver af disse former for kontrol kan omfatte tredjeparter (artikel i 10-16 i tilskudsaftalen) Som tilskudsmodtager har man også ansvaret ved Kommissionens kontrol af en tredjepart!

Hyppigst forekommende fejl i rapporteringerne 1. Personaleomkostninger Beregning af den enkelte medarbejders løn 2. Inkonsistent beregning af timeløn Forskellige beregningsmetoder på tværs af organisationen 3. Fejl i brugen af ”in-house consultants” 4. Subcontracting vs. Other Direct Costs 5. Intern fakturering

Ex-post controls First level audit Certificate on the Financial Statements (CFS) For projekter der modtager mere end € 325.000 i støtte

Second level audit Financial audits, by the Common Audit Service, ECA, OLAF

Egen revision (1st level audit) Egen revisor gennemgår projektudgifterne  Revisor efter eget valg  Skal gennemgå alle afrapporterede udgifter  Udgangspunkt i procedurerne i Anneks 5  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 i EU-tilskud  Sammen med den sidste Financial Statement  Skal dække alle projektperioderne  Art. 20.4 tilskudsaftalen

Certificate on the Financial Statement (CFS) Certificate on the Financial Statements er vedlagt Grant Agreement (Annex 5) CFS består af:  Terms of Reference Aftalegrundlaget for egen revisors arbejde  Independent Report of Factual Findings 67 prædefinerede punkter, som revisor skal gennemgå i projektdeltagerens Horizon 2020-regnskab

Hvad skal revisor undersøge?

EU-revision (2nd level audit)

OBS! Omkostninger til revisor er støtteberettigede som ”Other direct costs”

EU-revisionen: 2nd level audit (proces)

Hvad skal en EU-revisor undersĂ¸ge?

http://ec.europa.eu/research/participants/data/r ef/h2020/other/gm/audit/h2020-iap_en.pdf

Audits i Horizon 2020  Omhandler hovedsageligt de finansielle aspekter af projektet  Udføres af Kommissionen selv eller eksterne revisorer  Inkluderer sædvanligvis besøg hos tilskudsmodtager samt desk review  Audit Report efterfulgt af en 30 dages “contradictory procedure”

Audits i Horizon 2020  Kommissionen må kontrollere, undersøge og revidere projektet undervejs og op til to år efter sidste udbetaling (artikel 22)  I tilfælde af revision skal du kunne dokumentere afholdte udgifter i op til fem år efter sidste udbetaling (artikel 18)  "Extension of audit findings” ved systematiske fejl  90 dages contradictory procedure

EU-revision (hvad nu hvisâ&#x20AC;Ś)

Kilde: EC

Reduktion 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

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

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

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): ď&#x201A;ˇ

accounts fiches, journals, trial balances

ď&#x201A;ˇ

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

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

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

(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. (*)

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

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

ď&#x201A;ˇ

either a similar asset as it was priced at the time of the start of the rent of the lease;

ď&#x201A;ˇ

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

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 â&#x20AC;&#x201D; under certain conditions â&#x20AC;&#x201D; 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.

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. 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

deductible / non-deductible

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 â&#x20AC;&#x201C; 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)

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

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 Certificates on the financial statements

Comments

Auditor check

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?

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

Is the accountancy outsourced to a third party? If yes, please indicate the name and address of the third service provider.

Do you have an accrual basis accounting?

Yes / No

What is the name of the accounting system?

Name / Date of implementation

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 â&#x20AC;&#x153;Yesâ&#x20AC;?, 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

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.

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 If No, please justify Yes / No

Yes / No

Yes / No Please detail

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

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

INTERNAL CONTROL TESTING employment contract? ď&#x201A;ˇ

Costs related to public officials

Yes / No

ď&#x201A;ˇ

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?

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

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

Yes / No Please specify

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?

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

ANNEX 5

MODEL FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS

 

For options [in italics in square brackets]: choose the applicable option. Options not chosen should be deleted. For fields in [grey in square brackets]: enter the appropriate data

TABLE OF CONTENTS TERMS OF REFERENCE FOR AN INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH FRAMEWORK PROGRAMME INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH FRAMEWORK PROGRAMME

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Horizon 2020 Research and Innovation Framework Programme This document sets out the ‘Terms of Reference (ToR)’ under which [OPTION 1: [insert name of the beneficiary] (‘the Beneficiary’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Beneficiary [insert name of the beneficiary] (‘the Beneficiary’)] agrees to engage [insert legal name of the auditor] (‘the Auditor’) to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 drawn up by the [Beneficiary] [Linked Third Party] for the Horizon 2020 grant agreement [insert number of the grant agreement, title of the action, acronym and duration from/to] (‘the Agreement’), and to issue a Certificate on the Financial Statements’ (‘CFS’) referred to in Article 20.4 of the Agreement based on the compulsory reporting template stipulated by the Commission. The Agreement has been concluded under the Horizon 2020 Research and Innovation Framework Programme (H2020) between the Beneficiary and [OPTION 1: the European Union, represented by the European Commission (‘the Commission’)][ OPTION 2: the European Atomic Energy Community (Euratom,) represented by the European Commission (‘the Commission’)][OPTION 3: the [Research Executive Agency (REA)] [European Research Council Executive Agency (ERCEA)] [Innovation and Networks Executive Agency (INEA)] [Executive Agency for Small and Medium-sized Enterprises (EASME)] (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).] The [Commission] [Agency] is mentioned as a signatory of the Agreement with the Beneficiary only. The [European Union][Euratom][Agency] is not a party to this engagement. 1.1 Subject of the engagement The coordinator must submit to the [Commission][Agency] the final report within 60 days following the end of the last reporting period which should include, amongst other documents, a CFS for each beneficiary and for each linked third party that requests a total contribution of EUR 325 000 or more, as reimbursement of actual costs and unit costs calculated on the basis of its usual cost accounting practices (see Article 20.4 of the Agreement). The CFS must cover all reporting periods of the beneficiary or linked third party indicated above. The Beneficiary must submit to the coordinator the CFS for itself and for its linked third party(ies), if the CFS must be included in the final report according to Article 20.4 of the Agreement. The CFS is composed of two separate documents: -

The Terms of Reference (‘the ToR’) to be signed by the [Beneficiary] [Linked Third Party] and the Auditor;

By which costs under the Agreement are declared (see template ‘Model Financial Statements’ in Annex 4 to the Grant Agreement).

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

The Auditor’s Independent Report of Factual Findings (‘the Report’) to be issued on the Auditor’s letterhead, dated, stamped and signed by the Auditor (or the competent public officer) which includes the agreed-upon procedures (‘the Procedures’) to be performed by the Auditor, and the standard factual findings (‘the Findings’) to be confirmed by the Auditor.

If the CFS must be included in the final report according to Article 20.4 of the Agreement, the request for payment of the balance relating to the Agreement cannot be made without the CFS. However, the payment for reimbursement of costs covered by the CFS does not preclude the Commission [ Agency,] the European Anti-Fraud Office and the European Court of Auditors from carrying out checks, reviews, audits and investigations in accordance with Article 22 of the Agreement. 1.2 Responsibilities The [Beneficiary] [Linked Third Party]:  must draw up the Financial Statement(s) for the action financed by the Agreement in compliance with the obligations under the Agreement. The Financial Statement(s) must be drawn up according to the [Beneficiary’s] [Linked Third Party’s] accounting and book-keeping system and the underlying accounts and records;  must send the Financial Statement(s) to the Auditor;  is responsible and liable for the accuracy of the Financial Statement(s);  is responsible for the completeness and accuracy of the information provided to enable the Auditor to carry out the Procedures. It must provide the Auditor with a written representation letter supporting these statements. The written representation letter must state the period covered by the statements and must be dated;  accepts that the Auditor cannot carry out the Procedures unless it is given full access to the [Beneficiary’s] [Linked Third Party’s] staff and accounting as well as any other relevant records and documentation. The Auditor:  [Option 1 by default: is qualified to carry out statutory audits of accounting documents in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations].  [Option 2 if the Beneficiary or Linked Third Party has an independent Public Officer: is a competent and independent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary].  [Option 3 if the Beneficiary or Linked Third Party is an international organisation: is an [internal] [external] auditor in accordance with the internal financial regulations and procedures of the international organisation]. The Auditor:  must be independent from the Beneficiary [and the Linked Third Party], in particular, it must not have been involved in preparing the [Beneficiary’s] [Linked Third Party’s] Financial Statement(s);  must plan work so that the Procedures may be carried out and the Findings may be assessed;  must adhere to the Procedures laid down and the compulsory report format;  must carry out the engagement in accordance with this ToR;  must document matters which are important to support the Report;  must base its Report on the evidence gathered;  must submit the Report to the [Beneficiary] [Linked Third Party].

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

The Commission sets out the Procedures to be carried out by the Auditor. The Auditor is not responsible for their suitability or pertinence. As this engagement is not an assurance engagement, the Auditor does not provide an audit opinion or a statement of assurance. 1.3 Applicable Standards The Auditor must comply with these Terms of Reference and with2: -

the International Standard on Related Services (‘ISRS’) 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as issued by the International Auditing and Assurance Standards Board (IAASB); the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA). Although ISRS 4400 states that independence is not a requirement for engagements to carry out agreed-upon procedures, the [Commission][Agency] requires that the Auditor also complies with the Code’s independence requirements.

The Auditor’s Report must state that there is no conflict of interests in establishing this Report between the Auditor and the Beneficiary [and the Linked Third Party], and must specify - if the service is invoiced - the total fee paid to the Auditor for providing the Report. 1.4 Reporting The Report must be written in the language of the Agreement (see Article 20.7). Under Article 22 of the Agreement, the Commission[, the Agency], the European Anti-Fraud Office and the Court of Auditors have the right to audit any work that is carried out under the action and for which costs are declared from [the European Union] [Euratom] budget. This includes work related to this engagement. The Auditor must provide access to all working papers (e.g. recalculation of hourly rates, verification of the time declared for the action) related to this assignment if the Commission [, the Agency], the European Anti-Fraud Office or the European Court of Auditors requests them. 1.5 Timing The Report must be provided by [dd Month yyyy]. 1.6 Other terms [The [Beneficiary] [Linked Third Party] and the Auditor can use this section to agree other specific terms, such as the Auditor’s fees, liability, applicable law, etc. Those specific terms must not contradict the terms specified above.] [legal name of the Auditor] [name & function of authorised representative] [dd Month yyyy] Signature of the Auditor

[legal name of the [Beneficiary][Linked Third Party]] [name & function of authorised representative] [dd Month yyyy] Signature of the [Beneficiary][Linked Third Party]

Supreme Audit Institutions applying INTOSAI-standards may carry out the Procedures according to the corresponding International Standards of Supreme Audit Institutions and code of ethics issued by INTOSAI instead of the International Standard on Related Services (‘ISRS’) 4400 and the Code of Ethics for Professional Accountants issued by the IAASB and the IESBA.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Independent Report of Factual Findings on costs declared under Horizon 2020 Research and Innovation Framework Programme (To be printed on the Auditor’s letterhead)

To [ name of contact person(s)], [Position] [ [Beneficiary’s] [Linked Third Party’s] name ] [ Address] [ dd Month yyyy] Dear [Name of contact person(s)], As agreed under the terms of reference dated [dd Month yyyy] with [OPTION 1: [insert name of the beneficiary] (‘the Beneficiary’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Beneficiary [insert name of the beneficiary] (‘the Beneficiary’)], we [name of the auditor ] (‘the Auditor’), established at [full address/city/state/province/country], represented by [name and function of an authorised representative], have carried out the procedures agreed with you regarding the costs declared in the Financial Statement(s)3 of the [Beneficiary] [Linked Third Party] concerning the grant agreement [insert grant agreement reference: number, title of the action and acronym] (‘the Agreement’), with a total cost declared of [total amount] EUR, and a total of actual costs and unit costs calculated in accordance with the [Beneficiary’s] [Linked Third Party’s] usual cost accounting practices’ declared of [sum of total actual costs and total direct personnel costs declared as unit costs calculated in accordance with the [Beneficiary’s] [Linked Third Party’s] usual cost accounting practices] EUR and hereby provide our Independent Report of Factual Findings (‘the Report’) using the compulsory report format agreed with you. The Report Our engagement was carried out in accordance with the terms of reference (‘the ToR’) appended to this Report. The Report includes the agreed-upon procedures (‘the Procedures’) carried out and the standard factual findings (‘the Findings’) examined.

By which the Beneficiary declares costs under the Agreement (see template ‘Model Financial Statement’ in Annex 4 to the Agreement).

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

The Procedures were carried out solely to assist the [Commission] [Agency] in evaluating whether the [Beneficiary’s] [Linked Third Party’s] costs in the accompanying Financial Statement(s) were declared in accordance with the Agreement. The [Commission] [Agency] draws its own conclusions from the Report and any additional information it may require. The scope of the Procedures was defined by the Commission. Therefore, the Auditor is not responsible for their suitability or pertinence. Since the Procedures carried out constitute neither an audit nor a review made in accordance with International Standards on Auditing or International Standards on Review Engagements, the Auditor does not give a statement of assurance on the Financial Statements. Had the Auditor carried out additional procedures or an audit of the [Beneficiary’s] [Linked Third Party’s] Financial Statements in accordance with International Standards on Auditing or International Standards on Review Engagements, other matters might have come to its attention and would have been included in the Report. Not applicable Findings We examined the Financial Statement(s) stated above and considered the following Findings not applicable: Explanation (to be removed from the Report): If a Finding was not applicable, it must be marked as ‘N.A.’ (‘Not applicable’) in the corresponding row on the right-hand column of the table and means that the Finding did not have to be corroborated by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met the related Finding(s) and those Procedure(s) are not applicable. For instance, for ‘beneficiaries with accounts established in a currency other than euro’ the Procedure and Finding related to ‘beneficiaries with accounts established in euro’ are not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable.

List here all Findings considered not applicable for the present engagement and explain the reasons of the non-applicability. …. Exceptions Apart from the exceptions listed below, the [Beneficiary] [Linked Third Party] provided the Auditor all the documentation and accounting information needed by the Auditor to carry out the requested Procedures and evaluate the Findings. Explanation (to be removed from the Report): - If the Auditor was not able to successfully complete a procedure requested, it must be marked as ‘E’ (‘Exception’) in the corresponding row on the right-hand column of the table. The reason such as the inability to reconcile key information or the unavailability of data that prevents the Auditor from carrying out the Procedure must be indicated below. - If the Auditor cannot corroborate a standard finding after having carried out the corresponding procedure, it must also be marked as ‘E’ (‘Exception’) and, where possible, the reasons why the Finding was not fulfilled and its possible impact must be explained here below.

List here any exceptions and add any information on the cause and possible consequences of each exception, if known. If the exception is quantifiable, include the corresponding amount. ….

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017 Example (to be removed from the Report): 1. The Beneficiary was unable to substantiate the Finding number 1 on … because …. 2. Finding number 30 was not fulfilled because the methodology used by the Beneficiary to calculate unit costs was different from the one approved by the Commission. The differences were as follows: … 3. After carrying out the agreed procedures to confirm the Finding number 31, the Auditor found a difference of _____________ EUR. The difference can be explained by …

Further Remarks In addition to reporting on the results of the specific procedures carried out, the Auditor would like to make the following general remarks: Example (to be removed from the Report): 1. Regarding Finding number 8 the conditions for additional remuneration were considered as fulfilled because … 2. In order to be able to confirm the Finding number 15 we carried out the following additional procedures: ….

Use of this Report This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [Beneficiary] [Linked Third Party] and the [Commission] [Agency], and only to be submitted to the [Commission] [Agency] in connection with the requirements set out in Article 20.4 of the Agreement. The Report may not be used by the [Beneficiary] [Linked Third Party] or by the [Commission] [Agency] for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAF) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] by the [Beneficiary] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [Beneficiary’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest4 between the Auditor and the Beneficiary [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR ______ (including EUR______ of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor

A conflict of interest arises when the Auditor's objectivity to establish the certificate is compromised in fact or in appearance when the Auditor for instance: - was involved in the preparation of the Financial Statements; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Beneficiary in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the Beneficiary’ is to be considered as a reference to ‘the Linked Third Party’.

The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),  ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘beneficiaries with accounts established in a currency other than the euro’ the Procedure related to ‘beneficiaries with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Result Ref

Procedures

Standard factual finding

(C / E / N.A.)

ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE BENEFICIARY IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum of 10 people, or 10% of the total, whichever number is the highest)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures

Standard factual finding

The Auditor sampled ______ people out of the total of ______ people.

A.1

PERSONNEL COSTS

1) The employees were i) directly hired by the Beneficiary in accordance with its national legislation, ii) under the Beneficiary’s sole technical To confirm standard factual findings 1-5 listed in the next column, the Auditor reviewed following supervision and responsibility information/documents provided by the Beneficiary: and iii) remunerated in o a list of the persons included in the sample indicating the period(s) during which they accordance with the worked for the action, their position (classification or category) and type of contract; Beneficiary’s usual practices. o the payslips of the employees included in the sample; o reconciliation of the personnel costs declared in the Financial Statement(s) with the 2) Personnel costs were recorded in the Beneficiary's accounting system (project accounting and general ledger) and payroll system; accounts/payroll system. o information concerning the employment status and employment conditions of personnel included in the sample, in particular their employment contracts or equivalent; 3) Costs were adequately supported o the Beneficiary’s usual policy regarding payroll matters (e.g. salary policy, overtime and reconciled with the accounts policy, variable pay); and payroll records. o applicable national law on taxes, labour and social security and o any other document that supports the personnel costs declared. 4) Personnel costs did not contain any ineligible elements. For the persons included in the sample and working under an employment contract or equivalent act (general procedures for individual actual personnel costs and personnel costs declared as unit costs)

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures

Standard factual finding

The Auditor also verified the eligibility of all components of the retribution (see Article 6 GA) and 5) There were no discrepancies recalculated the personnel costs for employees included in the sample. between the personnel costs charged to the action and the costs recalculated by the Auditor. Further procedures if ‘additional remuneration’ is paid To confirm standard factual findings 6-9 listed in the next column, the Auditor:

6) The Beneficiary paying “additional remuneration” was a non-profit legal entity.

reviewed relevant documents provided by the Beneficiary (legal form, legal/statutory obligations, the Beneficiary’s usual policy on additional remuneration, criteria used for its calculation, the Beneficiary's usual remuneration practice for projects funded under 7) The amount of additional remuneration paid corresponded national funding schemes…); to the Beneficiary’s usual o recalculated the amount of additional remuneration eligible for the action based on the remuneration practices and was supporting documents received (full-time or part-time work, exclusive or non-exclusive consistently paid whenever the dedication to the action, usual remuneration paid for projects funded by national schemes) same kind of work or expertise to arrive at the applicable FTE/year and pro-rata rate (see data collected in the course of was required. carrying out the procedures under A.2 ‘Productive hours’ and A.4 ‘Time recording system’). 8) The criteria used to calculate the

‘ADDITIONAL REMUNERATION’ MEANS ANY PART OF THE REMUNERATION WHICH EXCEEDS WHAT THE PERSON WOULD BE PAID FOR TIME WORKED IN PROJECTS FUNDED BY NATIONAL SCHEMES. IF ANY PART OF THE REMUNERATION PAID TO THE EMPLOYEE QUALIFIES AS "ADDITIONAL REMUNERATION" AND IS ELIGIBLE UNDER THE PROVISIONS OF ARTICLE 6.2.A.1, THIS CAN BE CHARGED AS ELIGIBLE COST TO THE ACTION UP TO THE FOLLOWING AMOUNT: (A)

IF THE PERSON WORKS FULL TIME AND EXCLUSIVELY ON THE ACTION DURING THE FULL YEAR:

UP TO EUR 8 000/YEAR;

additional remuneration were objective and generally applied by the Beneficiary regardless of the source of funding used. 9) The amount of additional remuneration included in the personnel costs charged to the action was capped at EUR 8,000

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures (B)

IF THE PERSON WORKS EXCLUSIVELY ON THE ACTION BUT NOT FULL-TIME OR NOT FOR THE FULL YEAR: UP TO THE CORRESPONDING PRO-RATA AMOUNT OF EUR 8 000, OR

(C)

IF THE PERSON DOES NOT WORK EXCLUSIVELY ON THE ACTION: UP TO A PRO-RATA AMOUNT CALCULATED IN ACCORDANCE TO ARTICLE 6.2.A.1.

Standard factual finding per FTE/year (up to the equivalent pro-rata amount if the person did not work on the action full-time during the year or did not work exclusively on the action).

10) The personnel costs included in the Financial Statement were calculated in accordance with Apart from carrying out the procedures indicated above to confirm standard factual findings 1-5 the Beneficiary's usual cost and, if applicable, also 6-9, the Auditor carried out following procedures to confirm standard factual accounting practice. This findings 10-13 listed in the next column: methodology was consistently used in all H2020 actions. o obtained a description of the Beneficiary's usual cost accounting practice to calculate unit costs;. 11) The employees were charged under the correct category. o reviewed whether the Beneficiary's usual cost accounting practice was applied for the Financial Statements subject of the present CFS; 12) Total personnel costs used in o verified the employees included in the sample were charged under the correct category (in calculating the unit costs were accordance with the criteria used by the Beneficiary to establish personnel categories) by consistent with the expenses reviewing the contract/HR-record or analytical accounting records; recorded in the statutory accounts. Additional procedures in case “unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices” is applied:

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA â&#x20AC;&#x201D; Multi: v5.0 â&#x20AC;&#x201C; 18.10.2017

Result Ref

Procedures o

Standard factual finding

verified that there is no difference between the total amount of personnel costs used in 13) Any estimated or budgeted calculating the cost per unit and the total amount of personnel costs recorded in the element used by the Beneficiary statutory accounts; in its unit-cost calculation were relevant for calculating verified whether actual personnel costs were adjusted on the basis of budgeted or estimated personnel costs and elements and, if so, verified whether those elements used are actually relevant for the corresponded to objective and calculation, objective and supported by documents. verifiable information.

14) The natural persons worked under conditions similar to those of an employee, in To confirm standard factual findings 14-17 listed in the next column the Auditor reviewed particular regarding the way the following information/documents provided by the Beneficiary: work is organised, the tasks that are performed and the premises o the contracts, especially the cost, contract duration, work description, place of work, where they are performed. ownership of the results and reporting obligations to the Beneficiary; For natural persons included in the sample and working with the Beneficiary under a direct contract other than an employment contract, such as consultants (no subcontractors).

o o

15) The results of work carried out belong to the Beneficiary, or, if any other document that supports the costs declared and its registration (e.g. invoices, not, the Beneficiary has accounting records, etc.). obtained all necessary rights to fulfil its obligations as if those results were generated by itself.

the employment conditions of staff in the same category to compare costs and;

16) Their costs were not significantly different from those for staff who performed similar tasks under an employment contract with the Beneficiary.

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures

Standard factual finding 17) The costs were supported by audit evidence and registered in the accounts.

For personnel seconded by a third party and included in the sample (not subcontractors)

18) Seconded personnel reported to the Beneficiary and worked on the Beneficiary’s premises (unless otherwise agreed with their secondment contract(s) notably regarding costs, duration, work description, place of the Beneficiary). work and ownership of the results; 19) The results of work carried out if there is reimbursement by the Beneficiary to the third party for the resource made belong to the Beneficiary, or, if available (in-kind contribution against payment): any documentation that supports the costs not, the Beneficiary has declared (e.g. contract, invoice, bank payment, and proof of registration in its obtained all necessary rights to accounting/payroll, etc.) and reconciliation of the Financial Statement(s) with the fulfil its obligations as if those accounting system (project accounting and general ledger) as well as any proof that the results were generated by itself.. amount invoiced by the third party did not include any profit; If personnel is seconded against if there is no reimbursement by the Beneficiary to the third party for the resource made payment: available (in-kind contribution free of charge): a proof of the actual cost borne by the Third Party for the resource made available free of charge to the Beneficiary such as a statement 20) The costs declared were supported with documentation of costs incurred by the Third Party and proof of the registration in the Third Party's and recorded in the accounting/payroll; Beneficiary’s accounts. The any other document that supports the costs declared (e.g. invoices, etc.). third party did not include any profit.

To confirm standard factual findings 18-21 listed in the next column, the Auditor reviewed following information/documents provided by the Beneficiary: o o

If personnel is seconded free of charge: 21) The costs declared did not exceed the third party's cost as

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures

Standard factual finding

(C / E / N.A.)

recorded in the accounts of the third party and were supported with documentation. A.2

22) The Beneficiary applied method [choose one option and To confirm standard factual findings 22-27 listed in the next column, the Auditor reviewed relevant delete the others] documents, especially national legislation, labour agreements and contracts and time records of the [A: 1720 hours] persons included in the sample, to verify that: [B: the ‘total number of hours o the annual productive hours applied were calculated in accordance with one of the methods worked’] described below, [C: ‘standard annual productive o the full-time equivalent (FTEs) ratios for employees not working full-time were correctly hours’ used correspond to usual calculated. accounting practices] PRODUCTIVE HOURS

If the Beneficiary applied method B, the auditor verified that the correctness in which the total 23) Productive hours number of hours worked was calculated and that the contracts specified the annual workable hours. calculated annually.

were

If the Beneficiary applied method C, the auditor verified that the ‘annual productive hours’ applied 24) For employees not working full-time the full-time when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable equivalent (FTE) ratio was hours’. The Auditor can only do this if the calculation of the standard annual workable hours can correctly applied. be supported by records, such as national legislation, labour agreements, and contracts. If the Beneficiary applied method B. BENEFICIARY'S PRODUCTIVE HOURS' FOR PERSONS WORKING FULL TIME SHALL BE ONE OF THE 25) The calculation of the number FOLLOWING METHODS: of ‘annual workable hours’, A. 1720 ANNUAL PRODUCTIVE HOURS (PRO-RATA FOR PERSONS NOT WORKING FULL-TIME) overtime and absences was verifiable based on the

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures B. THE TOTAL NUMBER OF HOURS WORKED BY THE PERSON FOR THE BENEFICIARY IN THE YEAR (THIS METHOD IS ALSO REFERRED TO AS ‘TOTAL NUMBER OF HOURS WORKED’ IN THE NEXT COLUMN). THE CALCULATION OF THE TOTAL NUMBER OF HOURS WORKED WAS DONE AS FOLLOWS: ANNUAL WORKABLE HOURS OF THE PERSON ACCORDING TO THE EMPLOYMENT CONTRACT, APPLICABLE LABOUR AGREEMENT OR NATIONAL LAW PLUS OVERTIME WORKED MINUS ABSENCES (SUCH AS SICK LEAVE OR SPECIAL LEAVE). C. THE STANDARD NUMBER OF ANNUAL HOURS GENERALLY APPLIED BY THE BENEFICIARY FOR ITS PERSONNEL IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES (THIS METHOD IS ALSO REFERRED TO AS ‘STANDARD ANNUAL PRODUCTIVE HOURS’ IN THE NEXT COLUMN). THIS NUMBER MUST BE AT LEAST 90% OF THE STANDARD ANNUAL WORKABLE HOURS.

‘ANNUAL WORKABLE HOURS’ MEANS THE PERIOD DURING WHICH THE PERSONNEL MUST BE WORKING, AT THE EMPLOYER’S DISPOSAL AND CARRYING OUT HIS/HER ACTIVITY OR DUTIES UNDER THE EMPLOYMENT CONTRACT, APPLICABLE COLLECTIVE LABOUR AGREEMENT OR NATIONAL WORKING TIME LEGISLATION.

Standard factual finding documents provided by the Beneficiary. 25.1) The Beneficiary calculates the hourly rates per full financial year following procedure A.3 (method B is not allowed for beneficiaries calculating hourly rates per month). If the Beneficiary applied method C. 26) The calculation of the number of ‘standard annual workable hours’ was verifiable based on the documents provided by the Beneficiary. 27) The ‘annual productive hours’ used for calculating the hourly rate were consistent with the usual cost accounting practices of the Beneficiary and were equivalent to at least 90 % of the ‘annual workable hours’.

A.3

HOURLY PERSONNEL RATES

28) The Beneficiary applied [choose one option and delete the other]:

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit costs): If the Beneficiary has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Beneficiary provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Beneficiary has indeed used the methodology approved. If so, no further verification is necessary.

Standard factual finding [Option I: “Unit costs (hourly rates) were calculated in accordance with the Beneficiary’s usual cost accounting practices”]

[Option II: Individual hourly rates were applied] If the Beneficiary does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: For option I concerning unit costs and if the Beneficiary applies the o reviewed the documentation provided by the Beneficiary, including manuals and internal methodology approved by the guidelines that explain how to calculate hourly rates; Commission (CoMUC): o recalculated the unit costs (hourly rates) of staff included in the sample following the 29) The Beneficiary used the results of the procedures carried out in A.1 and A.2. Commission-approved methodology to calculate hourly rates. II) For individual hourly rates: It corresponded to the The Auditor: organisation's usual cost o reviewed the documentation provided by the Beneficiary, including manuals and internal accounting practices and was guidelines that explain how to calculate hourly rates; applied consistently for all activities irrespective of the o recalculated the hourly rates of staff included in the sample (recalculation of all hourly source of funding. rates if the Beneficiary uses annual rates, recalculation of three months selected randomly

for every year and person if the Beneficiary uses monthly rates) following the results of For option I concerning unit costs the procedures carried out in A.1 and A.2; and if the Beneficiary applies a (only in case of monthly rates) confirmed that the time spent on parental leave is not methodology not approved by the deducted, and that, if parts of the basic remuneration are generated over a period longer Commission: than a month, the Beneficiary has included only the share which is generated in the month. 30) The unit costs re-calculated by the Auditor were the same as

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures

Standard factual finding

“UNIT COSTS CALCULATED BY THE BENEFICIARY IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING the rates applied by the PRACTICES”: Beneficiary. IT IS CALCULATED BY DIVIDING THE TOTAL AMOUNT OF PERSONNEL COSTS OF THE CATEGORY TO WHICH THE EMPLOYEE BELONGS VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF FTE AND THE ANNUAL TOTAL PRODUCTIVE HOURS OF THE SAME CATEGORY CALCULATED BY THE BENEFICIARY IN ACCORDANCE WITH PROCEDURE A.2. For option II concerning individual HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: hourly rates: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: 31) The individual rates recalculated by the Auditor were A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN the same as the rates applied by EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS the Beneficiary. VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2.(MONTHLY HOURLY RATE).

31.1) The Beneficiary used only one option (per full financial year or per month) throughout each financial year examined. 31.2) The hourly rates do not include additional remuneration.

A.4

TIME RECORDING SYSTEM To verify that the time recording system ensures the fulfilment of all minimum requirements and that the hours declared for the action were correct, accurate and properly authorised and supported by documentation, the Auditor made the following checks for the persons included in the sample that declare time as worked for the action on the basis of time records:

32) All persons recorded their time dedicated to the action on a daily/ weekly/ monthly basis using a paper/computer-based system. (delete the answers that are not applicable)

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures o

description of the time recording system provided by the Beneficiary (registration, authorisation, processing in the HR-system);

its actual implementation;

time records were signed at least monthly by the employees (on paper or electronically) and authorised by the project manager or another manager;

o o o

34) Hours declared were worked within the project period and were consistent with the there were no hours declared as worked for the action if HR-records showed absence due presences/absences recorded in to holidays or sickness (further cross-checks with travels are carried out in B.1 below) ; HR-records. the hours charged to the action matched those in the time recording system.

If the persons are working exclusively for the action and without time records For the persons selected that worked exclusively for the action without time records, the Auditor verified evidence available demonstrating that they were in reality exclusively dedicated to the action and that the Beneficiary signed a declaration confirming that they have worked exclusively for the action. B.1

33) Their time-records were authorised at least monthly by the project manager or other superior.

the hours declared were worked within the project period;

ONLY THE HOURS WORKED ON THE ACTION CAN BE CHARGED. ALL WORKING TIME TO BE CHARGED SHOULD BE RECORDED THROUGHOUT THE DURATION OF THE PROJECT, ADEQUATELY SUPPORTED BY EVIDENCE OF THEIR REALITY AND RELIABILITY (SEE SPECIFIC PROVISIONS BELOW FOR PERSONS WORKING EXCLUSIVELY FOR THE ACTION WITHOUT TIME RECORDS).

Standard factual finding

35) There were no discrepancies between the number of hours charged to the action and the number of hours recorded.

36) The exclusive dedication is supported by a declaration signed by the Beneficiary and by any other evidence gathered.

COSTS OF SUBCONTRACTING 37) The use of claimed subcontracting costs was foreseen in Annex 1 and costs

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

Result Ref

Procedures The Auditor obtained the detail/breakdown of subcontracting costs and sampled ______ cost items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is highest).

Standard factual finding were declared in the Financial Statements under the subcontracting category.

To confirm standard factual findings 37-41 listed in the next column, the Auditor reviewed the 38) There were documents of following for the items included in the sample: requests to different providers, different offers and assessment o the use of subcontractors was foreseen in Annex 1; of the offers before selection of o subcontracting costs were declared in the subcontracting category of the Financial the provider in line with internal Statement; procedures and procurement rules. Subcontracts were o supporting documents on the selection and award procedure were followed; awarded in accordance with the o the Beneficiary ensured best value for money (key elements to appreciate the respect of principle of best value for this principle are the award of the subcontract to the bid offering best price-quality ratio, money. under conditions of transparency and equal treatment. In case an existing framework (When different offers were not contract was used the Beneficiary ensured it was established on the basis of the principle collected the Auditor explains of best value for money under conditions of transparency and equal treatment). the reasons provided by the In particular, Beneficiary under the caption “Exceptions” of the Report. i. if the Beneficiary acted as a contracting authority within the meaning of Directive The Commission will analyse 2004/18/EC (or 2014/24/EU) or of Directive 2004/17/EC (or 2014/25/EU), the Auditor this information to evaluate verified that the applicable national law on public procurement was followed and that the whether these costs might be subcontracting complied with the Terms and Conditions of the Agreement. accepted as eligible) ii. if the Beneficiary did not fall under the above-mentioned category the Auditor verified that the Beneficiary followed their usual procurement rules and respected the Terms and 39) The subcontracts were not Conditions of the Agreement.. awarded to other Beneficiaries of the consortium.

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA â&#x20AC;&#x201D; Multi: v5.0 â&#x20AC;&#x201C; 18.10.2017

Result Ref

Procedures For the items included in the sample the Auditor also verified that: o

the subcontracts were not awarded to other Beneficiaries in the consortium;

there were signed agreements between the Beneficiary and the subcontractor;

there was evidence that the services were provided by subcontractor;

Standard factual finding

40) All subcontracts were supported by signed agreements between the Beneficiary and the subcontractor. 41) There was evidence that the services were provided by the subcontractors.

COSTS OF PROVIDING FINANCIAL SUPPORT TO THIRD PARTIES

C.1

The Auditor obtained the detail/breakdown of the costs of providing financial support to third parties and sampled ______ cost items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is highest). The Auditor verified that the following minimum conditions were met: a) the maximum amount of financial support for each third party did not exceed EUR 60 000, unless explicitly mentioned in Annex 1; b) the financial support to third parties was agreed in Annex 1 of the Agreement and the other provisions on financial support to third parties included in Annex 1 were respected.

42) All minimum conditions were met

(C / E / N.A.)

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

OTHER ACTUAL DIRECT COSTS

D.1

COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES The Auditor sampled ______ cost items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is the highest). The Auditor inspected the sample and verified that:

44) There was a link between the trip and the action.

travel and subsistence costs were consistent with the Beneficiary's usual policy for travel. In this context, the Beneficiary provided evidence of its normal policy for travel costs (e.g. 45) The supporting documents were use of first class tickets, reimbursement by the Beneficiary on the basis of actual costs, a consistent with each other regarding lump sum or per diem) to enable the Auditor to compare the travel costs charged with this subject of the trip, dates, duration policy; and reconciled with time records and o travel costs are correctly identified and allocated to the action (e.g. trips are directly linked accounting. to the action) by reviewing relevant supporting documents such as minutes of meetings, workshops or conferences, their registration in the correct project account, their consistency 46) No ineligible costs or excessive or with time records or with the dates/duration of the workshop/conference; reckless expenditure was declared. o no ineligible costs or excessive or reckless expenditure was declared (see Article 6.5 MGA). DEPRECIATION COSTS FOR EQUIPMENT, INFRASTRUCTURE OR OTHER ASSETS 47) Procurement rules, principles and The Auditor sampled ______ cost items selected randomly (full coverage is required if there are guides were followed. fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is the highest). 48) There was a link between the grant For “equipment, infrastructure or other assets” [from now on called “asset(s)”] selected in the agreement and the asset charged to sample the Auditor verified that: the action. o the assets were acquired in conformity with the Beneficiary's internal guidelines and 49) The asset charged to the action was procedures; traceable to the accounting records o

D.2

43) Costs were incurred, approved and reimbursed in line with the Beneficiary's usual policy for travels.

and the underlying documents.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

o o o

50) The depreciation method used to charge the asset to the action was in line with the applicable rules of the they were entered in the accounting system; Beneficiary's country and the Beneficiary's usual accounting the extent to which the assets were used for the action (as a percentage) was supported by policy. reliable documentation (e.g. usage overview table); they were correctly allocated to the action (with supporting documents such as delivery note invoice or any other proof demonstrating the link to the action)

The Auditor recalculated the depreciation costs and verified that they were in line with the applicable rules in the Beneficiary’s country and with the Beneficiary’s usual accounting policy (e.g. depreciation calculated on the acquisition value).

D.3

51) The amount charged corresponded to the actual usage for the action.

52) No ineligible costs or excessive or The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses, reckless expenditure were declared. excessive or reckless expenditure were declared (see Article 6.5 GA). 53) Contracts for works or services did COSTS OF OTHER GOODS AND SERVICES not cover tasks described in Annex The Auditor sampled ______ cost items selected randomly (full coverage is required if there are 1. fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is highest). 54) Costs were allocated to the correct action and the goods were not placed For the purchase of goods, works or services included in the sample the Auditor verified that: in the inventory of durable o the contracts did not cover tasks described in Annex 1; equipment. o

they were correctly identified, allocated to the proper action, entered in the accounting system (traceable to underlying documents such as purchase orders, invoices and 55) The costs were charged in line with the Beneficiary’s accounting policy accounting); and were adequately supported. the goods were not placed in the inventory of durable equipment;

the costs charged to the action were accounted in line with the Beneficiary’s usual 56) No ineligible costs or excessive or accounting practices; reckless expenditure were declared. For internal invoices/charges only o no ineligible costs or excessive or reckless expenditure were declared (see Article 6 GA). the cost element was charged, without any mark-ups.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

In addition, the Auditor verified that these goods and services were acquired in conformity with the Beneficiary's internal guidelines and procedures, in particular: 57) o if Beneficiary acted as a contracting authority within the meaning of Directive 2004/18/EC (or 2014/24/EU) or of Directive 2004/17/EC (or 2014/25/EU), the Auditor verified that the applicable national law on public procurement was followed and that the procurement contract complied with the Terms and Conditions of the Agreement. o

if the Beneficiary did not fall into the category above, the Auditor verified that the Beneficiary followed their usual procurement rules and respected the Terms and Conditions of the Agreement.

For the items included in the sample the Auditor also verified that: o

the Beneficiary ensured best value for money (key elements to appreciate the respect of this principle are the award of the contract to the bid offering best price-quality ratio, under conditions of transparency and equal treatment. In case an existing framework contract was used the Auditor also verified that the Beneficiary ensured it was established on the basis of the principle of best value for money under conditions of transparency and equal treatment);

SUCH GOODS AND SERVICES INCLUDE, FOR INSTANCE, CONSUMABLES AND SUPPLIES, DISSEMINATION (INCLUDING OPEN ACCESS), PROTECTION OF RESULTS, SPECIFIC EVALUATION OF THE ACTION IF IT IS REQUIRED BY THE AGREEMENT, CERTIFICATES ON THE FINANCIAL STATEMENTS IF THEY ARE REQUIRED BY THE AGREEMENT AND CERTIFICATES ON THE METHODOLOGY, TRANSLATIONS, REPRODUCTION. D.4

AGGREGATED CAPITALISED INFRASTRUCTURE

AND

OPERATING

COSTS

RESEARCH

Procurement rules, principles and guides were followed. There were documents of requests to different providers, different offers and assessment of the offers before selection of the provider in line with internal procedures and procurement rules. The purchases were made in accordance with the principle of best value for money. (When different offers were not collected the Auditor explains the reasons provided by the Beneficiary under the caption “Exceptions” of the Report. The Commission will analyse this information to evaluate whether these costs might be accepted as eligible)

58) The costs declared as direct costs for Large Research Infrastructures (in The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the appropriate line of the Financial the cost accounting methodology of the Beneficiary allowing it to apply the guidelines on direct Statement) comply with the costing for large research infrastructures in Horizon 2020. methodology described in the positive ex-ante assessment report.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA â&#x20AC;&#x201D; Multi: v5.0 â&#x20AC;&#x201C; 18.10.2017

In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59) Any difference between the 58-59 on the next column), methodology applied and the one The Auditor ensured that the beneficiary has applied consistently the methodology that is positively assessed was extensively explained and approved in the positive ex ante assessment; described and adjusted accordingly. In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 60 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 60 on the next column), ď&#x201A;ˇ The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. D.5

60) The direct costs declared were free from any indirect costs items related to the Large Research Infrastructure.

61) The costs of internally invoiced goods and services included in the Financial Statement were calculated The Auditor sampled cost items selected randomly (full coverage is required if there are fewer in accordance with the Beneficiary's than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, usual cost accounting practice. whichever number is highest).

Costs of internally invoiced goods and services

62) The cost accounting practices used to calculate the costs of internally invoiced goods and services were obtained a description of the Beneficiary's usual cost accounting practice to calculate costs applied by the Beneficiary in a of internally invoiced goods and services (unit costs); consistent manner based on reviewed whether the Beneficiary's usual cost accounting practice was applied for the objective criteria regardless of the Financial Statements subject of the present CFS; source of funding.

To confirm standard factual findings 61-65 listed in the next column, the Auditor: o o

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

o o

63) The unit cost is calculated using the actual costs for the good or service recorded in the Beneficiary’s verified that any ineligible items or any costs claimed under other budget categories, in accounts, excluding any ineligible particular indirect costs, have not been taken into account when calculating the costs of cost or costs included in other budget internally invoiced goods and services (see Article 6 GA); categories. ensured that the methodology to calculate unit costs is being used in a consistent manner, based on objective criteria, regardless of the source of funding;

verified whether actual costs of internally invoiced goods and services were adjusted on the 64) The unit cost excludes any costs of basis of budgeted or estimated elements and, if so, verified whether those elements used items which are not directly linked to are actually relevant for the calculation, and correspond to objective and verifiable the production of the invoiced goods information. or service.

verified that any costs of items which are not directly linked to the production of the 65) The costs items used for calculating invoiced goods or service (e.g. supporting services like cleaning, general accountancy, the actual costs of internally administrative support, etc. not directly used for production of the good or service) have invoiced goods and services were not been taken into account when calculating the costs of internally invoiced goods and relevant, reasonable and correspond services. to objective and verifiable information. verified that any costs of items used for calculating the costs internally invoiced goods and

o E

services are supported by audit evidence and registered in the accounts. USE OF EXCHANGE RATES

E.1

a) For Beneficiaries with accounts established in a currency other than euros The Auditor sampled ______ cost items selected randomly and verified that the exchange rates used for converting other currencies into euros were in accordance with the following rules established in the Agreement ( full coverage is required if there are fewer than 10 items, 66) The exchange rates used to convert otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is other currencies into Euros were in highest): accordance with the rules established of the Grant Agreement and there COSTS RECORDED IN THE ACCOUNTS IN A CURRENCY OTHER THAN EURO SHALL BE CONVERTED INTO was no difference in the final figures. EURO AT THE AVERAGE OF THE DAILY EXCHANGE RATES PUBLISHED IN THE C SERIES OF OFFICIAL JOURNAL OF THE EUROPEAN UNION (https://www.ecb.int/stats/exchange/eurofxref/html/index.en.html ), DETERMINED OVER THE CORRESPONDING REPORTING PERIOD.

Grant Agreement number: [insert number] [insert acronym] [insert call identifier] H2020 Model Grant Agreements: H2020 General MGA — Multi: v5.0 – 18.10.2017

IF NO DAILY EURO EXCHANGE RATE IS PUBLISHED IN THE OFFICIAL JOURNAL OF THE EUROPEAN UNION FOR THE CURRENCY IN QUESTION, CONVERSION SHALL BE MADE AT THE AVERAGE OF THE MONTHLY ACCOUNTING RATES ESTABLISHED BY THE COMMISSION AND PUBLISHED ON ITS WEBSITE (http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm ), DETERMINED OVER THE CORRESPONDING REPORTING PERIOD. b) For Beneficiaries with accounts established in euros The Auditor sampled ______ cost items selected randomly and verified that the exchange rates used for converting other currencies into euros were in accordance with the following rules established in the Agreement ( full coverage is required if there are fewer than 10 items, 67) The Beneficiary applied its usual otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is accounting practices. highest): COSTS INCURRED IN ANOTHER CURRENCY SHALL BE CONVERTED INTO EURO BY APPLYING THE BENEFICIARY’S USUAL ACCOUNTING PRACTICES.

[legal name of the audit firm] [name and function of an authorised representative] [dd Month yyyy] <Signature of the Auditor>