The European Commission finally released the Indicative Audit Programme (IAP) for Horizon Europe. This document is “designed for EU auditors as a guide for financial audits in EU Grants”. It can also helps Beneficiaries to understand how the auditors are going to analyse their costs declaration.

Unfortunately, the audit unit from the DG Research and Innovation still did not published the audit templates in the reference documents and more particularly the Annex 3 of the Letter of Announcement: the “Detailed Cost Breakdown“.

This table is particularly important as during an audit, the Beneficiary is requested to fill in this document so that auditors can verify and compare the costs declared for the audit and the details of the cost declaration. Filling in this table at the time of the audit requests a lot of time and a potential important risk of errors in the transfer of the data. One table will be requested for each reporting period audited.

For your convenience, EFMC developped an example of the “Detailed Cost Breakdown” for Horizon Europe projects based on the one provided by the audit unit for H2020. You can find it here.

If you need some more information, please do not hesitate to contact us.