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Indicative Audit Programme available
The Indicative Audit Programme (IAP) has been published by the Commission on 15 July. This document is designed as a guide for financial audits in EU grants.
It is based on the corporate EU Model Grant Agreement that is used for all EU Programmes for the 2021-2027 EU financial framework and describes the context, objectives and standard procedures to ensure the conformity of project expenditure.
Together with the EU Grants AGA — Annotated Grant Agreement, it helps to explain the cost eligibility rules and the standards applied.
It is primarily designed for EU auditors, but can also be used as reference tool for other EU services, beneficiaries, etc.
Be aware: this is just a guide. It aims to define general principles and standards. The actual audits will be based on audit checklists and sampling methods that will be adapted to each programme and audit, and that may differ depending on factors such as type of funding programme, type of stakeholders, complexity, type of grant, type of action, specific risk factors, etc.
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