The European Commission has recently released the Indicative Audit Programme. This guide outlines the procedures to be followed during the audit process for projects directly funded by the European Commission.

This document is particularly relevant for beneficiaries required to issue a Certificate for Financial Statements when the EU contribution exceeds €430,000.

With the corporate version of the Grant Agreement, this guide applies to all programs directly managed by the European Commission. However, there may be specificities that do not apply to Horizon Europe. It is based on the Grant Agreement as well as the Annotated Grant Agreement Guide.

The guide provides the steps involved in the audit procedure and serves as an indicative reference. As a complement to this document, it is also recommended to consult the Certificate for Financial Statements.

The Indicative Audit Programme is available for consultation here.