Guidelines for the financial audit of EU grants: Indicative audit programme

Dear colleagues!

Please find below the Indicative Audit Programme (IAP) manual, which was published on 15 July by the European Commission’s Directorate-General for Research and Innovation.

The manual is a guide for conducting financial audits of European Union (EU) grants. The document is based on the EU Corporate Model Grant Agreement, which is used for all EU programmes for the period 2021-2027, and describes the context, objectives and standard procedures to ensure that project costs are in line with the budget. Together with the EU Grants AGA (Annotated Grant Agreement ), it helps to explain the rules of cost eligibility and the standards that apply.

The guide is available here: https://ec.europa.eu/info/funding-tenders/opportunities/docs/2021-2027/common/guidance/indicative-audit-programme_en.pdf.