Common use of AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH Clause in Contracts

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply 21 with the methodology Ref Procedures Standard factual finding Result (C / E / N.A.) In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  • The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of 58) The costs declared as direct costs for Large Research Infrastructures (in the Ref Procedures Standard factual finding Result (C / E / N.A.) the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 5958-60 59 on the next column), The Auditor ensured that the Partner partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 60 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 60 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner Beneficiary allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner beneficiary has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  • The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ex-ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the KIC Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 5958-60 59 on the next column), The Auditor ensured that the KIC Partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 60 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 60 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 5958) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ex-ante assessment report.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of the cost accounting methodology of the Partner Beneficiary allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex-ante assessment report. Ref Procedures Standard factual finding Result (C / E / N.A.) The Auditor ensured that the Partner beneficiary has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 5960) Any difference between the methodology applied and the one positively assessed was extensively described and adjusted accordingly. 61) The direct costs declared as direct were free from any indirect costs for items related to the Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment reportInfrastructure.

AGGREGATED CAPITALISED AND OPERATING COSTS OF RESEARCH. INFRASTRUCTURE The Auditor ensured the existence of a positive ex-ante assessment (issued by the EC Services) of 59) The costs declared as direct costs for Large Research Infrastructures (in the Ref Procedures Standard factual finding Result (C / E / N.A.) the cost accounting methodology of the Partner allowing it to apply the guidelines on direct costing for large research infrastructures in Horizon 2020. In the cases that a positive ex-ante assessment has been issued (see the standard factual findings 59-60 on the next column), The Auditor ensured that the Partner partner has applied consistently the methodology that is explained and approved in the positive ex ante assessment; In the cases that a positive ex-ante assessment has NOT been issued (see the standard factual findings 61 on the next column), The Auditor verified that no costs of Large Research Infrastructure have been charged as direct costs in any costs category; In the cases that a draft ex-ante assessment report has been issued with recommendation for further changes (see the standard factual findings 61 on the next column),  The Auditor followed the same procedure as above (when a positive ex-ante assessment has NOT yet been issued) and paid particular attention (testing reinforced) to the cost items for which the draft ex-ante assessment either rejected the inclusion as direct costs for Large Research Infrastructures or issued recommendations. 59) The costs declared as direct costs for Large Research Infrastructures (in the appropriate line of the Financial Statement) comply with the methodology described in the positive ex- ante assessment report.