fp7-guidelines-audit-certififcation-en
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fp7-guidelines-audit-certififcation-en

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CERTIFICATES ISSUED BY EXTERNAL AUDITORS GUIDANCE NOTES FOR BENEFICIARIES AND AUDITORS MATERIALS PREPARED BY THE WORKING GROUP ON CERTIFICATE ON THE METHODOLOGY UNDER FP7: DG RESEARCH DG INFORMATION SOCIETY AND MEDIA DG ENERGY DG MOBILITY AND TRANSPORT DG ENTERPRISE AND INDUSTRY DG BUDGET STVERSION 1 JULY 2010 Disclaimer This guide is aimed at assisting beneficiaries and auditors. It is provided for information purposes only and its contents are not intended to replace consultation of any applicable legal sources or the necessary advice of a legal expert, where appropriate. Neither the Commission nor any person acting on its behalf can be held responsible for the use made of these guidance notes. Introduction These guidance notes have been compiled to guide research beneficiaries and external auditors in the preparation of Certificates on the Financial Statements and on the Methodology for calculating personnel costs/indirect costs under the 7th RTD Framework Programme (FP7). In particular, the document considers the following topics and related issues: 1- FP7 model Grant Agreement ; 2- Guide to Financial Issues Relating to FP7 Indirect Actions ; - Frequently asked questions (FAQs) received by the European Commission from external auditors, beneficiaries and the Commission’s operational services. The FAQ will be published in a separate document on CORDIS. The objective of these ...

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CERTIFICATES ISSUED BY EXTERNAL AUDITORS

GUIDANCE NOTES FOR BENEFICIARIES AND AUDITORS



MATERIALS PREPARED BY
THE WORKING GROUP ON CERTIFICATE ON THE METHODOLOGY UNDER FP7:
DG RESEARCH
DG INFORMATION SOCIETY AND MEDIA
DG ENERGY
DG MOBILITY AND TRANSPORT
DG ENTERPRISE AND INDUSTRY
DG BUDGET

STVERSION 1 JULY 2010

Disclaimer
This guide is aimed at assisting beneficiaries and auditors. It is provided for information purposes only and its contents
are not intended to replace consultation of any applicable legal sources or the necessary advice of a legal expert, where
appropriate. Neither the Commission nor any person acting on its behalf can be held responsible for the use made of these
guidance notes.






Introduction
These guidance notes have been compiled to guide research beneficiaries and external
auditors in the preparation of Certificates on the Financial Statements and on the
Methodology for calculating personnel costs/indirect costs under the 7th RTD Framework
Programme (FP7).
In particular, the document considers the following topics and related issues:
1- FP7 model Grant Agreement ;
2- Guide to Financial Issues Relating to FP7 Indirect Actions ;
- Frequently asked questions (FAQs) received by the European Commission
from external auditors, beneficiaries and the Commission’s operational
services. The FAQ will be published in a separate document on CORDIS.
The objective of these guidance notes is to give an overview of the requirements and
provisions which are of importance in claiming costs for reimbursement and hence in the
Certification on the Financial Statements and on the Methodology. These guidance notes
do not reflect an official position of the Commission; only the provisions of the signed
Grant Agreement are binding.
The text of this document is valid as of the present date however it may be updated if
necessary to reflect developments in the Certificate on the Financial Statements and on the
Methodology procedures as they occur.
This document is composed of Part I dealing with the Certificates on the Methodology,
Part II covering the Certificates on the Financial Statements and Part III which is a
common glossary for both types of Certificates.
This is the third update of the Guidance Notes for Beneficiaries and Auditors on FP7 audit
certification issues. The following modifications, product of experience, new
developments and feedback from users, have been introduced:
– the validity of the Certificate on the Methodology for both personnel and indirect costs
(Part I - 5.2.2) and the validity of the Certificate on the Methodology for average
personnel costs (Part I – 5.3.1)
– the particular case of average personnel costing methodologies for physical persons
and SME owners who do not receive a salary (Part I – 5.3.3)
– additional information on time-recording requirements (Part I – 6.4.1)

1 See in particular Articles II.4 and II.14-II.19 of Annex II (General Conditions, Part B) of the model
grant agreement:
http://cordis.europa.eu/fp7/calls-grant-agreement_en.html
2 See in particular Part A, Section 2 of the FP7 Guide to Financial Issues:
ftp://ftp.cordis.europa.eu/pub/fp7/docs/financialguide_en.pdf

2 – clarification on the submission of Certificates on the Financial Statements before the
threshold of EUR 375,000 is reached (Part II – 4)
– additional information/explanations and/or rewording further to questions raised
through the Research Enquiry Service.
On 29 April 2010 the Commission has adopted a Communication to the European
Parliament, the Council, the European Economic and Social Committee and the
Committee of the Regions on "Simplifying the implementation of the research framework
programmes" (COM (2010) 187) ("Communication on Simplification"). Further
adaptations which may result from this Communication will be taken into account in a
future update of the Guidance Notes for Beneficiaries and Auditors on FP7 audit
certification.
It has to be noted that the entry into force of the Lisbon Treaty in December 2009 has
affected the terminology of legal framework of the FP7. Above all, the European
Community has been replaced by the European Union/Euratom. The FP7 model of the
grant agreement has been modified accordingly. Any reference to the following
terminology "the Community", "the financial contribution of the Community", "the EC
contribution" or "EC-project" still used in this document shall be now understood
respectively as "the Union/Euratom", "the financial contribution of the Union/Euratom"
"the EU/Euratom contribution", or "EU/Euratom-project".
In the same vein, Article 248 of the Treaty on the European Community, referring in
particular to the right of the Court of Auditors to carry out audits has been replaced by
Article 287 of the Lisbon Treaty.


3 Table of Contents

1. GENERAL PRINCIPLES................................................................................................................ 7
2. AUDITORS ELIGIBLE TO DELIVER THE CERTIFICATE ON THE FINANCIAL
STATEMENTS AND ON THE METHODOLOGY (COM AND COMAV) ...................................8
3. REIMBURSEMENT OF THE COSTS OF THE CERTIFICATES................................................. 10
4. PRACTICAL HINTS FOR BENEFICIARIES AND ESSENTIAL BACKGROUND
DOCUMENTS .............................................................................................................................. 11
PART I: CERTIFICATES ON THE METHODOLOGY......................................... 12
1. REASONS FOR INTRODUCING THE CERTIFICATION ON THE METHODOLOGY.............. 13
2. ADVANTAGES OF THE USE OF THE CERTIFICATION ON THE METHODOLOGY ............ 14
3. SCOPE AND CONTENT OF THE CERTIFICATE ON THE METHODOLOGY ......................... 15
4. FORM OF THE CERTIFICATE ON THE METHODOLOGY - ANNEX VII............................... 16
5. SUBMISSION OF THE CERTIFICATE ON THE METHODOLOGY .......................................... 17
5.1 Steps to be followed............................................................................ 17
5.2 Specific provisions for the Certificate on the Methodology for both personnel and
indirect costs (CoM)........................................... 19
5.2.1 Criteria for submission of the CoM..................................... 19
5.2.2 Consequences of the acceptance and use of the Certificate on the
Methodology for both personnel and indirect costs (CoM): ................................. 20
5.2.3 Consequences of the rejection by the Commission:............. 21
5.3 Specific provisions for the Certificate on the Methodology on average personnel
costs ................................................................................................................................... 21
5.3.1 Consequences of the acceptance and use of the certificate on the average
personnel costs (CoMAv): .................................................................................. 21
5.3.2 Consequences of the rejection by the Commission.............. 23
5.3.3 Specific case of physical persons and SME owners who do not receive a
salary ................................................................................................................. 23
5.4 Acceptability criteria for average personnel cost methodologies: Commission
Decision COM(2009)4705 adopted on 23 June 2009.......................... 25
6 PROCEDURES FOR CERTIFICATES ON THE METHODOLOGY ACCORDING TO
ANNEX VII - FORM E ................................................................................................................. 27
6.1 How should the beneficiary fill out Form E?....... 27
6.2 When can the auditor decide to adapt the model findings in the right-hand column
and when should he report an exception? ........................................................................... 27
6.3 Use of the methodology by the beneficiary.......... 28
6.4 Personnel ........................................................................................................................... 29
6.4.1 Existence of time recording and number of productive hours.............................. 29
6.4.2 Components of the personnel costs of the beneficiary.......................................... 31
4 6.4.3 Correct calculation of hourly rates...................................................................... 33
6.5 Overheads/Indirect Costs.................................... 36
6.5.1 Components of overheads/ indirect costs............................................................. 36
6.5.2 Exclusion of ineligible items (including shared costs) from indirect costs ........... 38
6.5.3 Use of estimates in the simplified indirect cost calculation.................................. 40
6.5.4 Allocation of indirect costs to the project ............................................................ 41
PART II: CERTIFICATES ON THE FINANCIAL STATEMENTS....................... 43
1. THE CHANGE IN APPROACH FOR CERTIFYING COSTS CLAIMED........

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