The participants of the professional event attended by more than 100 people, representatives of Hungarian universities, research institutes and businesses - received first-hand information from the representatives of the European Commission, who also replied to the questions raised.
Currently, Hungarian participants concerned with Horizon 2020 have little experience as for the audits of H2020 projects, because up to now only eight such audits have been closed at national level and further three are on-going. Therefore, the main focus of the event was the preparation for the audits carried out by EU inspectors, since the audits of the projects funded by the current framework programme are carried out out by 2025. All the participants need to know the criteria auditors apply when inspecting the supporting documents underlying the costs accounted for, the method of sampling and the types of the further sources of information they use.
Since due to the nature of H2020 projects, the accounting of personal costs is the major source of error, similarly to the event we organised last year, this year we again dedicated a presentation to this issue with great emphasis put on the eligibility of project-based wage supplements. The “lump sum pilot” was put on the agenda as a new issue, this is a scheme within which the accounting of projects is not based on factual costs, but on a lump sum related to the work package and agreed with the funding provider in advance.
The presentations of the workshop can be downloaded:
David MEJUTO-GAYOSO (European Commission): Personnel costs including project based remuneration PDF (2 584 KB)
- Gheorghe BANCOS (European Commission): Indicative Audit Programme: Personnel costs PDF (1 757 KB)
- Gheorghe BANCOS (European Commission): Indicative Audit Programme: Subcontracting & other direct cost PDF (926 KB)
- David MEJUTO-GAYOSO (European Commission): Lumps sum grants PDF (1 347 KB)
- Gheorghe BANCOS (European Commission): Audit process, Audit Strategy, Most common Errors PDF (3 110 KB)