Ndependent audit report

CONCLUSIONS

On the basis of the financial control, in accordance with the programme described above, we consider that we have obtained reasonable assurance that the financial report of project no…… title: …………. , start date ………, end date……., gives a true and fair view of the expenses, income and investments incurred/made by …………………(name of the co-ordinating beneficiary and of the associated beneficiaries) in connection with the abovementioned project within the time limit laid down by the Commission and in accordance with the LIFE+ Programme Common Provisions, the national legislation and accounting rules, with the exception of ………..(mention any costs which gave rise to uncertainty).

……….(Auditor)

……… (Reg. no. in the auditors’ association)

………. (Signature and date)

Annexes:

1. Model form for calculating the hourly or daily cost of personnel

2. Details of costs found ineligible (if not already listed under 6.3.1 to 6.3.9)

ANNEX 1

CALCULATION OF THE HOURLY OR DAILY COST
Salaried worker		…………………………………………………………………………..
Year		………….
Gross monthly salary
	January			0
	February			0
	March			0
	April			0
	May			0
	June			0
	July			0
	August			0
	September			0
	October			0
	November			0
	December			0
	13^th month			0
	14^th month			0
A. TOTAL SALARY						0
Obligatory social charges
	……………………..			0
	……………………..			0
	……………………..			0
B. TOTAL OBLIGATORY SOCIAL CHARGES						0
C. COST OF SALARY + SOCIAL CHARGES							0
D. Number of hours (or working days) per year (explain the method of calculation)
							0
HOURLY OR DAILY COST (C/D)							#DIV/0!

1 Persons governed by public law may leave the audit of project expenditure to their supervising financial controller

2 Or the role carried out, if the beneficiary is a legal person governed by public law.

3 To be assessed in particular on the basis of the tendering and selection procedures for suppliers or service providers.

4 In accordance with the Decision/Agreement as amended by any supplementary agreements.

5 In general, the estimated total costs are higher than the eligible costs because only depreciated costs of durable are considered eligible (CP art. 25.6).

6 This expenditure is set out in the section on audit results.

7 The sample should include salaries for every category of personnel and each participating body (co-ordinating beneficiary and associated beneficiaries). The minimum percentage is left to the auditor’s discretion but should be such as to provide sufficient assurance that the declared costs are real and in accordance with the CP.

See Annex 1: Model form for calculating the hourly or daily cost of personne.

8 At the auditor’s discretion, but such as to provide sufficient assurance of the accuracy of the declared costs.

9 Must be paid before sending the final report to the Commission

10 All beneficiaries shall apply their internal accounting standard to calculate the depreciated eligible amount, taking into account the date of purchase, the duration of the project and the rate of actual use for the purposes of the project. However the depreciated eligible amount will be limited to the following ceilings: 25% of the total purchase costs costs for infrastructure, 50% of the total purchase costs for equipment. LIFE+ Env. and Governance and LIFE+ Biodiversity: 100% of the total costs of prototypes. LIFE+ Nature: 100% for public authorities or NGOs if the beneficiaries undertake to continue the definitive assignment of the goods to activities of nature conservation beyond the end of the project.

11 For organisations required to have an inventory of durable goods.

12 At the auditor’s discretion, but such as to provide sufficient assurance of the accuracy of the declared costs, and no less than 10% of the total costs declared by each beneficiary.

13 At the auditor’s discretion, but such as to provide sufficient assurance of the accuracy of the declared costs, and no less than 10% of the total costs declared by each beneficiary.

14 Under Article 6.1 all beneficiaries must keep all the supporting documents relating to expenditure, income and revenue of the project which have been declared to the Commission.