Guidance Notes for Beneficiaries and Auditors: Update available
On 3 September 2009, the European Commission issued a revised version of the Guidance Notes for Beneficiaries and Auditors on FP7 audit certification issues.
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. The 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 second update of the document. The following modifications, product of experience, new developments and feedback from users, have been introduced:
– the adoption by the Commission on 23 June 2009 of the acceptability criteria for the assessment of average personnel costs methodologies (Part I - 5.4 and Annex II)
– the particular case of average personnel costing methodologies for physical persons and SME owners who do not receive a salary (Part I – 5.3.4)
– additional information/explanations and/or rewording further to questions raised through the Research Enquiry Service.