The European Commission has published the long-awaited “Indicative Audit Programme” document. This document is a guide for financial audits in EU grants, including Horizon Europe Programme. It is based on the corporate EU Model Grant Agreement used for all EU Programmes for the 2021-2027 financial framework and describes the context, objectives, and standard procedures to ensure the cost eligibility.
The document is primarily designed for EU auditors but can also be used as a reference tool for other EU services, CFS practitioners, beneficiaries, and others.