eContentplus Audit Certificate Guidance Notes

EUROPEAN COMMISSION Information Society and Media Directorate-General Digital Content and Cognitive Systems eContentplus programme A multiannual Community programme to make digital content in Europe more accessible, usable and exploitable (2005-2008) AUDIT CERTIFICATE GUIDANCE NOTES August 2007 http://ec.europa.eu/econtentplus Table of Contents 1. INTRODUCTION...................................................................................................3 2. GENERAL PRINCIPLES........................3 3. AUDITORS ELIGIBLE TO DELIVER AUDIT CERTIFICATES ..........................3 4. SCOPE AND CONTENT OF AN AUDIT CERTIFICATE .....................................4 5. FORM OF AN AUDIT CERTIFICATE...................................4 6. ANNEX 1: PROPOSED TEMPLATE FOR AN AUDIT CERTIFICATE................5 2 Audit Certificate Guidance Notes 1. INTRODUCTION These guidance notes have been compiled to guide beneficiaries and certifying entities in the preparation of audit certificates under the European Commission’s eContentplus programme. The objective of these guidance notes is to give an overview of the requirements and contractual provisions which are of importance in claiming costs for reimbursement and hence in the certification of financial statements. In the event this information should lead to inconsistencies, the stipulations of the eContentplus grant agreement would take precedence. 2. GENERAL ...