Research service EU Auditing
Auditing of EU Funded Projects
EU funded projects must be audited by an independent body within the scope of a First Level Control (FLC). FLC can be carried out in accordance with the relevant requirements either by the respective Internal Auditing staff unit or an external auditor.
The Heidelberg University Internal Auditing staff unit offers a certification of EU projects as an additional service. However, to gain a certificate is only part of a successful audit. The close-to-science auditing, as well as the subsequent consulting services provided by the Internal Auditing staff unit are intended to create added value and provide stimulation for continual improvements as regards the auditee’s project execution.
EU Audit Certificates from the Internal Audit
The Internal Audit staff unit at Heidelberg University stands out insofar as it executes EU audits. The entire process is divided into assignment, implementation, and certification:
These so-called first-level audits represent an ex-post control and must be carried out by internal audit within 60 weekdays of the end of the project as part of the submission and preparation of the financial statements respectively.
The purpose of the audit certificate (Certificate on the Financial Statements) is to provide evidence of the correct accounting of the reimbursable costs in the project. Thereby, it is confirmed that the expenses claimed meet the EU funding requirements.
The Internal Auditing staff unit aims by means of the audits to ensure a long-term and sustainable service. Constant quality assurance and steady adjustments, which go along with it, enable Heidelberg University to further develop and ensure its efficiency.