Ndependent audit report

Audit methodology

4.1 Verification of the implementation of the project on the basis of an examination of the coherence between the Grant Agreement (+ any supplementary agreements) and the project documents. The actions carried out and the declared expenditure will be compared with the actions set out in the Grant Agreement and with the provisional budget.

4.2 Verification of the eligibility of the declared costs on the basis of the following criteria:

The costs:

• 
  are identifiable and verifiable
  

• 
  have been provided for in the provisional budget of the project or have been authorised through an amendment to the grant agreement
  
• 
  are directly linked to, and necessary for carrying out the project
  
• 
  are reasonable and cost-effective (³)
  
• 
  have been incurred during the lifetime of the project
  
• 
  have been recorded in the beneficiaries’ accounts or tax documents
  
• 
  have been paid (with the exception of the invoice from the independent auditor)
  
• 
  are in accordance with the Common Provisions for the LIFE+ Programme.
  

VAT amounts:

• 
  are supported by a statement from the competent national authority or by a recent VAT statement.
  

4.3 Verification of the declaration of all project income

The audit will focus on:

interest on pre-financing payments

all sources of co-financing

other income (sale of products, services and publications, etc.).

For public organisations only :

if the co-financing and the salaries of civil servants/long term staff complies with the common provisions

4.4 Verification of the origin of the participants’ financing

Verification that the project does not benefit either directly or indirectly from support from the Structural Funds or other Community financial instruments.

5. General project information ( ⁴)

Project Grant agreement reference n°: …………….
Supplementary agreements: ……………………
Project co-ordinating beneficiary: ……………
Project associated beneficiaries: ……………
Project objective: ……………
Project duration (in months): ………………
Start date: ......................
End date: ......................
Approved budget:

Total costs: …………

Eligible costs: …………
Subsidy as % of eligible costs: ………….
Maximum subsidy: ……………….
Initial budget (⁵) approved or amended by supplementary agreement:

Breakdown by category	Total costs in €	Eligible costs in €
Personnel
Travel and subsistence expenses
External assistance
Durable goods
Infrastructure
Equipment
Prototypes
Land/rights purchase
Consumables
Other costs
Overheads
TOTAL

If applicable: for the conversion of ……….to €, the exchange rate is ………as at the date of ………. (CP art. 29.5)

Consolidated statement of expenditure (⁶) submitted to the auditor:

Breakdown by category	Total costs in €	Eligible costs in €
Personnel
Travel and subsistence expenses
External assistance
Durable goods
Infrastructure
Equipment
Prototypes
Land/rights purchase
Consumables
Other costs
Overheads
TOTAL

6.