Community Research and Development Information Service - CORDIS

 

Audit and certification policy

Sixth Framework Programme (FP6) - © European UnionSeventh Framework Programme (FP7) - © European Union

FP6 - Results and consequences

Regarding to the rules for participation in EU research projects the Commission, or any representative authorised by it, shall have the right to carry out scientific, technological and financial audits on the participants, in order to ensure that the indirect action is being or has been performed under the conditions claimed and in accordance with the terms of the contract. Pursuant to Article 248(2) of the Treaty, the Court of Auditors may verify the use of the Community's financial contribution.

The audit contributes to the protection of the DG's financial interests, by reducing the financial risks linked to the execution of cost-shared contracts. In this context, the audit sector organises and undertakes financial audits in order to assess and verify the legality and regularity of costs claimed by the participants in EU research projects. Based on the experience gained in the audit field, the audit sector also takes up an advisory role for the DG regarding cost eligibility issues and supports the implementation of audit results by means of advice, monitoring and reporting.

As well as corrections, sanctions may also be applicable:

  1. the Commission will claim liquidated damages proportionate to the overstated amounts,
  2. any breach of contractual obligations may give rise to additional financial penalties,
  3. any intentional overstatement of costs may lead to exclusion from future grants, administrative sanctions and even criminal court proceedings.

 

Please look at the awareness leaflet [PDF] on the new and reinforced RDGs' common audit strategy.

Annex III of the Letter of Conclusion (cases of extrapolation)

As stated in the Letter of Conclusion for cases of extrapolation, beneficiaries need to provide the Commission with a duly completed copy of Annex III. Please download the document [DOC], fill it in and return to the Commission following the instructions given in the Letter of Conclusion itself.

Last updated on: 2009-03-17