Common use of Use of this Report Clause in Contracts

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [Partner] [Linked Third Party] and the [Commission] [Agency], and only to be submitted to the [Commission] [Agency] in connection with the requirements set out in Article 16 of the Specific Agreement. The Report may not be used by the [Partner] [Linked Third Party] or by the [Commission] [Agency] for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAF) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] by the [Partner] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [Partner’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 between the Auditor and the Partner [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR (including EUR of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partner; - is a director, trustee or partner of the Partner; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Partner in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the Partner’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [KIC Partner] [Linked Third Party] and the [Commission] [Agency]EIT, and only to be submitted to the [Commission] [Agency] EIT in connection with the requirements set out in Article 16 of the Specific Agreement. The Report may not be used by the [KIC Partner] [Linked Third Party] or by the [Commission] [Agency] EIT for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] EIT may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAFXXXX) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] EIT by the [KIC Partner] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [KIC Partner’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 interest4 between the Auditor and the KIC Partner [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR ______ (including EUR EUR______ of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partner; - is a director, trustee or partner of the Partner; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission EIT reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the KIC Partner in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the KIC Partner’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),, ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘KIC Partners with accounts established in a currency other than the euro’ the Procedure related to ‘KIC partners with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Ref Procedures Standard factual finding Result (C / E / N.A.) A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE KIC PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum of 10 people, or 10% of the total, whichever number is the highest) The Auditor sampled ______ people out of the total of ______ people.

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [Partner] [Linked Third Party] and the [Commission] [Agency], and only to be submitted to the [Commission] [Agency] in connection with the requirements set out in Article 16 13.4 of the Specific Agreement. The Report may not be used by the [Partner] [Linked Third Party] or by the [Commission] [Agency] for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAF) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] by the [Partner] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [Partner’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 interest46 between the Auditor and the Partner [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR (including EUR of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 46 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partner; - is a director, trustee or partner of the Partner; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Partner in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the Partner’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),,  ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘partners with accounts established in a currency other than the euro’ the Procedure related to ‘partners with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Ref Procedures Standard factual finding Result (C / E / N.A.) A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum Ref Procedures Standard factual finding Result (C / E / N.A.) of 10 people, or 10% of the total, whichever number is the highest) The Auditor sampled people out of the total of people.

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [PartnerBeneficiary] [Linked Third Party] and the [Commission] [Agency]EURAMET, and only to be submitted to the [Commission] [Agency] EURAMET in connection with the requirements set out in Article 16 20.4 of the Specific Agreement. The Report may not be used by the [PartnerBeneficiary] [Linked Third Party] or by the [Commission] [Agency] EURAMET for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] EURAMET may only disclose the Report to authorised parties, in particular to the Commission, the European Anti-Fraud Office (OLAFXXXX) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] EURAMET by the [PartnerBeneficiary] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [PartnerBeneficiary’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 interest4 between the Auditor and the Partner Beneficiary [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR (including EUR of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partnerbeneficiary; - is a director, trustee or partner of the Partnerbeneficiary; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. EMPIR Grant Agreement Annex 5 Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission EURAMET reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Partner Beneficiary in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the PartnerBeneficiary’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),,  ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘beneficiaries with accounts established in a currency other than the euro’ the Procedure related to ‘beneficiaries with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Ref Procedures Standard factual finding Result (C / E / N.A.) A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE BENEFICIARY IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum of 10 people, or 10% of the total, whichever number is the highest) The Auditor sampled people out of the total of people. Ref Procedures Standard factual finding Result (C / E / N.A.)

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [Partner] [Linked Third Party] and the [Commission] [Agency]EIT, and only to be submitted to the [Commission] [Agency] EIT in connection with the requirements set out in Article 16 of the Specific Agreement. The Report may not be used by the [Partner] [Linked Third Party] or by the [Commission] [Agency] EIT for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] EIT may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAF) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] EIT by the [Partner] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [Partner’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 interest4 between the Auditor and the Partner [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR (including EUR of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partner; - is a director, trustee or partner of the Partner; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission EIT reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Partner in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the Partner’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),,  ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘Partners with accounts established in a currency other than the euro’ the Procedure related to ‘partners with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Ref Procedures Standard factual finding Result (C / E / N.A.) A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum Ref Procedures Standard factual finding Result (C / E / N.A.) of 10 people, or 10% of the total, whichever number is the highest) The Auditor sampled people out of the total of people.

Use of this Report. This Report may be used only for the purpose described in the above objective. It was prepared solely for the confidential use of the [Partner] [Linked Third Party] and the [Commission] [Agency]EIT, and only to be submitted to the [Commission] [Agency] EIT in connection with the requirements set out in Article 16 of the Specific Agreement. The Report may not be used by the [Partner] [Linked Third Party] or by the [Commission] [Agency] EIT for any other purpose, nor may it be distributed to any other parties. The [Commission] [Agency] EIT may only disclose the Report to authorised parties, in particular to the European Anti-Fraud Office (OLAFXXXX) and the European Court of Auditors. This Report relates only to the Financial Statement(s) submitted to the [Commission] [Agency] EIT by the [Partner] [Linked Third Party] for the Agreement. Therefore, it does not extend to any other of the [Partner’s] [Linked Third Party’s] Financial Statement(s). There was no conflict of interest45 interest4 between the Auditor and the Partner [and Linked Third Party] in establishing this Report. The total fee paid to the Auditor for providing the Report was EUR (including EUR of deductible VAT). We look forward to discussing our Report with you and would be pleased to provide any further information or assistance. [legal name of the Auditor] [name and function of an authorised representative] [dd Month yyyy] Signature of the Auditor 45 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; - stands to benefit directly should the certificate be accepted; - has a close relationship with any person representing the Partner; - is a director, trustee or partner of the Partner; or - is in any other situation that compromises his or her independence or ability to establish the certificate impartially. Agreed-upon procedures to be performed and standard factual findings to be confirmed by the Auditor The European Commission EIT reserves the right to i) provide the auditor with additional guidance regarding the procedures to be followed or the facts to be ascertained and the way in which to present them (this may include sample coverage and findings) or to ii) change the procedures, by notifying the Partner in writing. The procedures carried out by the auditor to confirm the standard factual finding are listed in the table below. If this certificate relates to a Linked Third Party, any reference here below to ‘the Partner’ is to be considered as a reference to ‘the Linked Third Party’. The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:  ‘C’ stands for ‘confirmed’ and means that the auditor can confirm the ‘standard factual finding’ and, therefore, there is no exception to be reported.  ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific procedure (e.g. because it was impossible to reconcile key information or data were unavailable),,  ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not applicable. For instance, for ‘Partners with accounts established in a currency other than the euro’ the Procedure related to ‘partners with accounts established in euro’ is not applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and Procedure(s) for additional remuneration are not applicable. Ref Procedures Standard factual finding Result (C / E / N.A.) A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to carry out the procedures indicated in the consecutive points of this section A. (The sample should be selected randomly so that it is representative. Full coverage is required if there are fewer than 10 people (including employees, natural persons working under a direct contract and personnel seconded by a third party), otherwise the sample should have a minimum Ref Procedures Standard factual finding Result (C / E / N.A.) of 10 people, or 10% of the total, whichever number is the highest) The Auditor sampled people out of the total of people.