Audits in Horizon 2020

The audits prescribed in Horizon 2020 are designed to ensure that the project is in compliance with the relevant Grant Agreement (GA) and is carried out correctly.


There are different types of audits, which have different purposes and are carried out by different bodies:

 
Certificate on the Financial Statements (CFS)

More information can be found on our thematic page "Certificate on the Financial Statements (CFS)"


Certificate on the Methodology (CoMUC)

This certificate is optional and serves to confirm that the method used by the beneficiary for calculating average personnel costs is in compliance with the Horizon 2020 rules. Since average personnel costs are not frequently applied in Austrian Horizon 2020 projects this audit option is rarely used.

 
Audit by the EU Commission

The focus of this 'second level audit' is usually on the financial aspects of project implementation. Such audits may be conducted either by members of the EU Commission or by external auditors.

Please note: Audits may also be extended to include third parties.

Any non-eligible costs revealed by the audit will be reclaimed or deducted from the next interim payment. If systematic errors are detected, the findings from the audit may also be extended to other projects or periods ("extension of findings"). Audits may also have other financial and administrative consequences.

Please note: The beneficiary concerned must preserve all records/evidence and documents from the start to the end of the audit (including "follow-up").

The costs incurred as part of the audit are, in principle, eligible for funding under Horizon 2020.
 

Procedure

  1. Notification by the EU Commission via the Funding & Tender Opportunities Portal or by registered letter
  2. Examination of documents (desk review)
  3. Additional on-the-spot visit, if required
  4. Draft of audit report (findings)
  5. The beneficiary concerned is given 30 days to formally notify observations (‘contradictory audit procedure‘).
  6. Final audit report and 'letter of audit conclusions' (LoC)
  7. If required: follow-up (e.g. in the event of cost rejection, reduction in funding)

Please note: Any cost adjustments necessary as a result of the audit will be made by the EU Commission itself.

 
More information
can be found …

 
Audit by the European Court of Auditors

This 'third level audit' conducted by the European Court of Auditors serves to review the work of the EU Commission and may also include the beneficiaries and any third parties involved.

Contact

Mag. Martin Baumgartner
Mag. Martin Baumgartner
National Contact Point: Legal and financial matters
T +43 5 7755 4008
martin.baumgartner@ffg.at
Mag. Tamara-Katharina Mitiska
Mag. Tamara-Katharina Mitiska
Expert: Legal and financial matters
T +43 5 7755 4009
tamara-katharina.mitiska@ffg.at
Robert Worel
Robert Worel
Assistant
T +43 5 7755 4611
robert.worel@ffg.at