Примери за използване на Cost statements на Английски и техните преводи на Български
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Audit certification of cost statements 7.14.
Desk reviews of cost statements before reimbursement of expenditure 7.26.
Audit certification of cost statements 7.31.
Certification of cost statements helps to reduce the level of error for the FPs as a whole.
Ex-ante desk reviews of cost statements 7.18.
The ex post controls carried out on behalf of the Commission did detect a number of deficiencies in the cost statements.
Audit certification of cost statements under FP6 5.28.
Systems related to regularity of transactions Ex-ante desk checks of cost statements 5.25.
Certification of cost statements does not eliminate all errors 8.18.
Errors have been identified in amounts registered in the accounting system as pre-financings and invoices/cost statements.
Desk controls of cost statements essentially focus on formal aspects.
For FP7 steps have already been taken to strengthen the quality of the audit certification of cost statements(see paragraph 7.17).
Most of the errors concern invoices or cost statements recorded for the wrong amounts. Cut-off procedure 1.32.
In 32(52%) of cases, the certifying auditor had issued an unqualified opinion,whereas the Court found serious errors in the cost statements.
Certain grants are paid on submission of cost statements by the beneficiaries(3).
This situation shows that the Authority should reinforce contract management andthe moni toring of the remittance of reports and cost statements.
The risk to regularity of payments made on the basis of cost statements is therefore assessed by the Court as high(3).
Most errors concern the reimbursement by the Commission of overstated eligible costs declared by beneficiaries in their cost statements.
FP7 beneficiaries must provide audit certificates with their cost statements if the EU contribution to their project exceeds 375 000 euro.
In these cases, cost statements are to be certified by an external auditor independent from the contractor or by a competent public officer in the case of certain public bodies.
The Court continues to find that,in most cases for which it has identified significant errors in cost statements, the certifying auditor has given an unqualified opinion.
Audit certification of project cost statements The EU financial rules require that cost statements above a certain threshold have to be accompanied by an audit certificate.
Before reimbursing the declared expenditure for interim andfinal payments to projects, the Commission performs desk checks of the cost statements submitted by beneficiaries.
The Commission makes accounting and arithmetical checks to ensure that cost statements and audit certificates have been submitted in accordance with the grant agreement.
In 9 cases where the independent auditor had certified that the declared costs met the eligibility criteria,the Court found a significant level of error in the cost statements.
Ex ante checks include the certification of the cost statements by an independ- ent auditor contracted by the KIC partner and some desk checks carried out by the financial officers in the EIT.
The Certificate of Financial Statement(ÔCFSŐ) requested from KIC partners claiming reimbursement of more than 325 000 euros shall contribute to the InstituteŐs ex ante verification of cost statements.
For projects financed under the Framework Programmes which are based on cost statements, the Commission is currently not in a position to perform a coherent ex-ante desk check in this respect.
In the case of cost statements submitted for the final reporting period of a project, the Commission does not always check if any further adjustments may be required before it makes the final payment.
Furthermore, as already mentioned in the Court's 2009 Annual Report,some directorates-general did not comply with the requirement to register the invoices and cost statements within five working days of receipt.