Common use of of the Grant Agreement Clause in Contracts

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission for any other purpose, nor may it be distributed to any other parties. The European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission REA for any other purpose, nor may it be distributed to any other parties. The European Commission REA may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves and the REA reserve the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel CostsCosts 1.Recalculate hourly personnel and overhead rates for personnel (full coverage if less than 20 employees, otherwise a sample of minimum 20, or 20% of employees, whichever is the greater), indicate the number of productive hours used and hourly rates. Where sampling is used, selection should be random with a view to producing a representative sample. 'Productive hours' represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The auditor obtained the calculation of the productive hours after inspecting all necessary records, national legislation, labour agreements, contracts, any other relevant documentation. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the beneficiary). The auditor sampled employees out of the total of employees. For each employee in the sample of , the Auditor obtained the personnel costs (salary and employer's costs) from the payroll system together with the productive hours from the time records of each employee. For each employee selected, the Auditor recomputed the hourly rate by dividing the actual personnel costs by the actual productive hours, which was then compared to the hourly rate charged by the Beneficiary. No exceptions were noted. The average number of productive hours for the employees selected was . The productive hours calculation corresponds to the usual accounting practice of the beneficiary. If the productive hours or costs of personnel cannot be identified, they should be listed (together with the amounts) as exceptions in the main report. If the productive hours calculation does not correspond to the usual accounting practice of the beneficiary, this should be listed as an exception in the main report.

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission for any other purpose, nor may it be distributed to any other parties. The European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel CostsCosts 1. Recalculate hourly personnel and overhead rates for personnel (full coverage if less than 20 employees, otherwise a sample of minimum 20, or 20% of employees, whichever is the greater), indicate the number of productive hours used and hourly rates. Where sampling is used, selection should be random with a view to producing a representative sample. 'Productive hours' represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The auditor obtained the calculation of the productive hours after inspecting all necessary records, national legislation, labour agreements, contracts, any other relevant documentation. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the beneficiary). The auditor sampled employees out of the total of employees. For each employee in the sample of , the Auditor obtained the personnel costs (salary and employer's costs) from the payroll system together with the productive hours from the time records of each employee. For each employee selected, the Auditor recomputed the hourly rate by dividing the actual personnel costs by the actual productive hours, which was then compared to the hourly rate charged by the Beneficiary. No exceptions were noted. The average number of productive hours for the employees selected was . The productive hours calculation corresponds to the usual accounting practice of the beneficiary. If the productive hours or costs of personnel cannot be identified, they should be listed (together with the amounts) as exceptions in the main report. If the productive hours calculation does not correspond to the usual accounting practice of the beneficiary, this should be listed as an exception in the main report.

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission for any other purpose, nor may it be distributed to any other parties. The European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission JU for any other purpose, nor may it be distributed to any other parties. The European Commission JU may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiaryBeneficiary; - is a director, trustee or partner of the beneficiaryBeneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission FCH JU for any other purpose, nor may it be distributed to any other parties. The European Commission FCH JU may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission including the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists interest exists4 between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission FCH JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission FCH JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission BONUS EEIG for any other purpose, nor may it be distributed to any other parties. The European Commission BONUS EEIG may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, European Anti Fraud Office and Office, the European Court of AuditorsAuditors and the relevant National Funding Institutions. This Report relates only to the Financial BONUS Cost Statement(s) specified above and does not extend to any other financial statements reporting forms of the Beneficiary. No conflict of interest4 interest exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission BONUS EEIG reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission BONUS EEIG reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission for any other purpose, nor may it be distributed to any other parties. The European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel CostsCosts 1.Recalculate hourly personnel and overhead rates for personnel (full coverage if less than 20 employees, otherwise a sample of minimum 20, or 20% of employees, whichever is the greater), indicate the number of productive hours used and hourly rates. Where sampling is used, selection should be random with a view to producing a representative sample. 'Productive hours' represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The auditor obtained the calculation of the productive hours after inspecting all necessary records, national legislation, labour agreements, contracts, any other relevant documentation. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the beneficiary). The auditor sampled employees out of the total of employees. For each employee in the sample of , the Auditor obtained the personnel costs (salary and employer's costs) from the payroll system together with the productive hours from the time records of each employee. For each employee selected, the Auditor recomputed the hourly rate by dividing the actual personnel costs by the actual productive hours, which was then compared to the hourly rate charged by the Beneficiary. No exceptions were noted. The average number of productive hours for the employees selected was . The productive hours calculation corresponds to the usual accounting practice of the beneficiary. If the productive hours or costs of personnel cannot be identified, they should be listed (together with the amounts) as exceptions in the main report. If the productive hours calculation does not correspond to the usual accounting practice of the beneficiary, this should be listed as an exception in the main report.

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission JU for any other purpose, nor may it be distributed to any other parties. The European Commission JU may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Beneficiary; - is a director, trustee or partner of the Beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission Clean Sky JU for any other purpose, nor may it be distributed to any other parties. The Clean Sky JU or the European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) methodology specified above and does not extend to any other financial statements constitute a report on the Financial Statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. Yours sincerely [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed Clean Sky Grant agreement – Annex VII – Form E Doc n°08CS/GB 18 March 2010/GAP01 Statements to be made by the Auditor Beneficiary and corresponding procedures carried out by the Auditor. The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission Clean Sky JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission Clean Sky JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard Statements to be made by the Beneficiary and corresponding procedures to be carried out by the Auditor with examples of factual finding findings. For a methodology to be considered compatible with the requirements of the Grant Agreement a positive answer should be provided to all of the statements below regarding the Beneficiary's methodology. Any exception should be highlighted in the main summary of the Report. Statement to be made by Beneficiary Procedure to be carried out by the Auditor & factual findings The methodology described below has been in use since [date]. The next planned alteration to the methodology used by the Beneficiary will be from [date] Procedure: The Auditor has inspected records and basis for exception reporting Personnel Costsdocuments which support the date given by the Beneficiary. Finding: The dates given by the Beneficiary are consistent with the management information provided by the Beneficiary. Personnel

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission FCH JU for any other purpose, nor may it be distributed to any other parties. The European Commission FCH JU may only disclose this Report to others who have regulatory rights of access to it, in particular particular, the European Commission (including the European Anti Fraud Office Office) and the European Court of Auditors. This Report relates only to the Financial Statement(s) methodology specified above and does not extend to any other financial statements constitute a report on the Financial Statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. Yours sincerely [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed Document FCH XX Xxxxx Agreement FCH JU – Annex VI – Form E 15 JUNE 2010 Statements to be made by the Auditor Beneficiary and corresponding procedures carried out by the Auditor. The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission FCH JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission FCH JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard Statements to be made by the Beneficiary and corresponding procedures to be carried out by the Auditor with examples of factual finding and basis for findings. For a methodology to be considered compatible with the requirements of the Grant Agreement a positive answer should be provided to all of the statements below regarding the Beneficiary's methodology. Any exception reporting Personnel Costsshould be highlighted in the main summary of the Report. Statement to be made by Beneficiary Procedure to be carried out by the Auditor & factual findings

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission Clean Sky JU for any other purpose, nor may it be distributed to any other parties. The Clean Sky JU or the European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) methodology specified above and does not extend to any other financial statements constitute a report on the Financial Statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. Yours sincerely [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed Statements to be made by the Auditor Beneficiary and corresponding procedures carried out by the Auditor. The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission Clean Sky JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission Clean Sky JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard Statements to be made by the Beneficiary and corresponding procedures to be carried out by the Auditor with examples of factual finding findings. For a methodology to be considered compatible with the requirements of the Grant Agreement a positive answer should be provided to all of the statements below regarding the Beneficiary's methodology. Any exception should be highlighted in the main summary of the Report. Statement to be made by Beneficiary Procedure to be carried out by the Auditor & factual findings The methodology described below has been in use since [date]. The next planned alteration to the methodology used by the Beneficiary will be from [date] Procedure: The Auditor has inspected records and basis for exception reporting Personnel Costsdocuments which support the date given by the Beneficiary. Finding: The dates given by the Beneficiary are consistent with the management information provided by the Beneficiary. Personnel

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission REA for any other purpose, nor may it be distributed to any other parties. The European Commission REA may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costscosts Management costs heading

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission Clean Sky JU for any other purpose, nor may it be distributed to any other parties. The Clean Sky JU or the European Commission may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) methodology specified above and does not extend to any other financial statements constitute a report on the Financial Statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. Yours sincerely [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed Clean Sky Joint Undertaking Grant Agreement for Partners – Annex VII – Form E Statements to be made by the Auditor Beneficiary and corresponding procedures carried out by the Auditor. The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission Clean Sky JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission Clean Sky JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard Statements to be made by the Beneficiary and corresponding procedures to be carried out by the Auditor with examples of factual finding findings. For a methodology to be considered compatible with the requirements of the Grant Agreement a positive answer should be provided to all of the statements below regarding the Beneficiary's methodology. Any exception should be highlighted in the main summary of the Report. Statement to be made by Beneficiary Procedure to be carried out by the Auditor & factual findings The methodology described below has been in use since [date]. The next planned alteration to the methodology used by the Beneficiary will be from [date] Procedure: The Auditor has inspected records and basis for exception reporting Personnel Costsdocuments which support the date given by the Beneficiary. Finding: The dates given by the Beneficiary are consistent with the management information provided by the Beneficiary. Personnel

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission REA for any other purpose, nor may it be distributed to any other parties. The European Commission REA may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission IMI JU for any other purpose, nor may it be distributed to any other parties. The European Commission IMI JU may only disclose this Report to others who have regulatory rights of access to it, in particular the European Anti Fraud Office and the European Court of Auditors. This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists interest exists4 between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission IMI JU reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission IMI JU reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs

of the Grant Agreement. This Report may not be relied upon by the Beneficiary or by the European Commission REA for any other purpose, nor may it be distributed to any other parties. The European Commission REA may only disclose this Report to others who have regulatory rights of access to it, in particular the European Commission, the European Anti Fraud Office and the European Court of Auditors. FP7 Grant Agreement – Annex VII – Form D This Report relates only to the Financial Statement(s) specified above and does not extend to any other financial statements of the Beneficiary. No conflict of interest4 exists between the Auditor and the Beneficiary in establishing this Report. The fee paid to the Auditor for providing the Report was € . We look forward to discussing our Report with you and would be pleased to provide any further information or assistance which may be required. [legal name of the audit firm] [[name and function of an authorised representative] <dd Month yyyy>,<Signature of the Auditor> 4 A conflict of interest arises when the auditor's objectivity to establish the certificate is compromised in fact or in appearance when the auditor for instance: - was involved in the preparation of the Financial Statements (Forms C); - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the beneficiary; - is a director, trustee or partner of the beneficiary; - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Procedures performed by the Auditor The Auditor designs and carries out his work in accordance with the objective and scope of this engagement and the procedures to be performed as specified below. When performing these procedures the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations or any others deemed necessary in carrying out these procedures. The European Commission reserves the right to issue guidance together with example definitions and findings to guide the Auditor in the nature and presentation of the facts to be ascertained. The European Commission reserves the right to vary the procedures by written notification to the Beneficiary. The procedures to be performed are listed as follows: Procedures Standard factual finding and basis for exception reporting Personnel Costs