fp7-guidelines-audit-certififcation-en

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 ...