Common use of E SGA) Clause in Contracts

E SGA). If you have received an operating grant during this reporting period, you cannot claim indirect costs, unless you can demonstrate that the operating grant does not cover any costs of the action. This is the theoretical amount of EU contribution that the system calculates automatically (by multiplying the reimbursement rate by the total costs declared). The amount you request (in the column 'requested EU contribution') may be less. See Article 4 SGA for the forms of costs Flat rate : 25% of eligible direct costs, from which are excluded: direct costs of subcontracting, costs of in-kind contributions not used on premises, direct costs of financial support, and unit costs declared under budget category F if they include indirect costs (see Article 5.2.E SGA) Only specific unit costs that do not include indirect costs ANNEX 4 MODEL FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS  For options [in italics in square brackets]: choose the applicable option. Options not chosen should be deleted.  For fields in [grey in square brackets]: enter the appropriate data TABLE OF CONTENTS TERMS OF REFERENCE FOR AN INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 2 INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 5 Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Horizon 2020 Research and Innovation Framework Programme This document sets out the ‘Terms of Reference (ToR)’ under which [OPTION 1: [insert name of the partner] (‘the Partner’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Partner [insert name of the partner] (‘the Partner’)] agrees to engage [insert legal name of the auditor] (‘the Auditor’) to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 drawn up by the [Partner] [Linked Third Party] for the Horizon 2020 specific agreement [insert number of the specific agreement, title of the action, acronym and duration from/to] (‘the Agreement’), and to issue a Certificate on the ‘Financial Statements (CFS)’ referred to in Article 13.4 of the Specific Agreement based on the compulsory reporting template stipulated by the Commission. The Agreement has been concluded under the Horizon 2020 Research and Innovation Framework Programme (H2020) between the Partner and [OPTION 1: the European Union, represented by the European Commission (‘the Commission’)][ OPTION 2: the European Atomic Energy Community (Euratom,) represented by the European Commission (‘the Commission’)][OPTION 3: the [Research Executive Agency (REA)] [European Research Council Executive Agency (ERCEA)] [Innovation and Networks Executive Agency (INEA)] [Executive Agency for Small and Medium-sized Enterprises (EASME)] (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).] The [Commission] [Agency] is mentioned as a signatory of the Agreement with the Partner only. The [European Union][Euratom][Agency] is not a party to this engagement.

E SGA). If you have received an operating grant during this reporting period, you cannot claim any indirect costs, unless you can demonstrate that the operating grant does not cover any costs of the action. This is the theoretical amount of EU contribution that the system calculates automatically (by multiplying the reimbursement rate by the total costs declared). The amount you request (in the column 'requested EU contribution') may have to be lessless (e.g. if you are above budget, if the 90% limit (see Article 17 SGA) is reached, etc). See Article 4 SGA for the forms of costs Flat rate : 25% of eligible direct costs, from which are excluded: direct costs of subcontracting, costs of in-kind contributions not used on premises, direct costs of financial support, and unit costs declared under budget category F if they include indirect costs (see Article 5.2.E SGA) Only specific unit costs that do not include indirect costs ANNEX 4 MODEL FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS  For options [in italics in square brackets]: choose the applicable option. Options not chosen should be deleted.  For fields in [grey in square brackets]: enter the appropriate data TABLE OF CONTENTS TERMS OF REFERENCE FOR AN INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 2 INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 5 Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Horizon 2020 Research and Innovation Framework Programme This document sets out the ‘Terms of Reference (ToR)’ under which [OPTION 1: [insert name of the partner] (‘the Partner’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Partner [insert name of the partner] (‘the Partner’)] agrees to engage [insert legal name of the auditor] (‘the Auditor’) to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 Statement(s)37 drawn up by the [Partner] [Linked Third Party] for the Horizon 2020 specific agreement [insert number of the specific agreement, title of the action, acronym and duration from/to] (‘the Agreement’), and to issue a Certificate on the ‘Financial Statements (CFS)’ referred to in Article 13.4 of the Specific Agreement based on the compulsory reporting template stipulated by the Commission. The Agreement has been concluded under the Horizon 2020 Research and Innovation Framework Programme (H2020) between the Partner and [OPTION 1: the European Union, represented by the European Commission (‘the Commission’)][ OPTION 2: the European Atomic Energy Community (Euratom,) represented by the European Commission (‘the Commission’)][OPTION 3: the [Research Executive Agency (REA)] [European Research Council Executive Agency (ERCEA)] [Innovation and Networks Executive Agency (INEA)] [Executive Agency for Small and Medium-sized Enterprises (EASME)] (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).] The [Commission] [Agency] is mentioned as a signatory of the Agreement with the Partner only. The [European Union][Euratom][Agency] is not a party to this engagement.

E SGA). If you have received an operating grant during this reporting period, you cannot claim any indirect costs, unless you can demonstrate that the operating grant does not cover any costs of the action. This is the theoretical amount of EU contribution that the system calculates automatically (by multiplying the reimbursement rate by the total costs declared). The amount you request (in the column 'requested EU contribution') may have to be lessless (e.g. if you are above budget, if the 90% limit (see Article 17 SGA) is reached, etc). See Article 4 SGA for the forms of costs Flat rate : 25% of eligible direct costs, from which are excluded: direct costs of subcontracting, costs of in-kind contributions not used on premises, direct costs of financial support, and unit costs declared under budget category F if they include indirect costs (see Article 5.2.E SGA) Only specific unit costs that do not include indirect costs ANNEX 4 MODEL FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS  For options [in italics in square brackets]: choose the applicable option. Options not chosen should be deleted.  For fields in [grey in square brackets]: enter the appropriate data TABLE OF CONTENTS TERMS OF REFERENCE FOR AN INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 2 INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 5 ERROR! BOOKMARK NO Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Horizon 2020 Research and Innovation Framework Programme This document sets out the ‘Terms of Reference (ToR)’ under which [OPTION 1: [insert name of the partner] (‘the Partner’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Partner [insert name of the partner] (‘the Partner’)] agrees to engage [insert legal name of the auditor] (‘the Auditor’) to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 Statement(s)43 drawn up by the [Partner] [Linked Third Party] for the Horizon 2020 specific agreement [insert number of the specific agreement, title of the action, acronym and duration from/to] (‘the Agreement’), and to issue a Certificate on the ‘Financial Statements (CFS)’ referred to in Article 13.4 of the Specific Agreement based on the compulsory reporting template stipulated by the Commission. The Agreement has been concluded under the Horizon 2020 Research and Innovation Framework Programme (H2020) between the Partner and [OPTION 1: the European Union, represented by the European Commission (‘the Commission’)][ OPTION 2: the European Atomic Energy Community (Euratom,) represented by the European Commission (‘the Commission’)][OPTION 3: the [Research Executive Agency (REA)] [European Research Council Executive Agency (ERCEA)] [Innovation and Networks Executive Agency (INEA)] [Executive Agency for Small and Medium-sized Enterprises (EASME)] (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).] The [Commission] [Agency] is mentioned as a signatory of the Agreement with the Partner only. The [European Union][Euratom][Agency] is not a party to this engagement.

E SGA). If you have received an operating grant during this reporting period, you cannot claim any indirect costs, unless you can demonstrate that the operating grant does not cover any costs of the action. This is the theoretical amount of EU contribution that the system calculates automatically (by multiplying the reimbursement rate by the total costs declared). The amount you request (in the column 'requested EU contribution') may be less. See Article 4 SGA for the forms of costs Flat rate : 25% of eligible direct costs, from which are excluded: direct costs of subcontracting, costs of in-kind contributions not used on premises, direct costs of financial support, and unit costs declared under budget category F if they include indirect costs (see Article 5.2.E SGA) Only specific unit costs that do not include indirect costs ANNEX 4 MODEL FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS  For options [in italics in square brackets]: choose the applicable option. Options not chosen should be deleted.  For fields in [grey in square brackets]: enter the appropriate data TABLE OF CONTENTS TERMS OF REFERENCE FOR AN INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER A GRANT AGREEMENT FINANCED UNDER THE HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 2 INDEPENDENT REPORT OF FACTUAL FINDINGS ON COSTS DECLARED UNDER HORIZON 2020 RESEARCH AND INNOVATION FRAMEWORK PROGRAMME 5 Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Horizon 2020 Research and Innovation Framework Programme This document sets out the ‘Terms of Reference (ToR)’ under which [OPTION 1: [insert name of the partner] (‘the Partner’)] [OPTION 2: [insert name of the linked third party] (‘the Linked Third Party’), third party linked to the Partner [insert name of the partner] (‘the Partner’)] agrees to engage [insert legal name of the auditor] (‘the Auditor’) to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 drawn up by the [Partner] [Linked Third Party] for the Horizon 2020 specific agreement [insert number of the specific agreement, title of the action, acronym and duration from/to] (‘the Agreement’), and to issue a Certificate on the ‘Financial Statements (CFS)’ referred to in Article 13.4 of the Specific Agreement based on the compulsory reporting template stipulated by the Commission. The Agreement has been concluded under the Horizon 2020 Research and Innovation Framework Programme (H2020) between the Partner and [OPTION 1: the European Union, represented by the European Commission (‘the Commission’)][ OPTION 2: the European Atomic Energy Community (Euratom,) represented by the European Commission (‘the Commission’)][OPTION 3: the [Research Executive Agency (REA)] [European Research Council Executive Agency (ERCEA)] [Innovation and Networks Executive Agency (INEA)] [Executive Agency for Small and Medium-sized Enterprises (EASME)] (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).] The [Commission] [Agency] is mentioned as a signatory of the Agreement with the Partner only. The [European Union][Euratom][Agency] is not a party to this engagement.