La Commissione europea ha pubblicato la versione 2.2 del Certificate on the financial statements (CFS).
Le principali novità di questa nuova versione sono:
Changes to the checklist:
- Clarifications on sampling methodology for all cost categories.
- Special option for sampling of subcontracting costs (6.2.B) added for CEF.
- Clarifications for development costs (6.2.C.2) added.
- Physical inspection for consumables (6.2.C.3) removed.
- Procedures for CEF and LIFE special cost categories (6.2.D.[X]) added.
- Option to include CFS costs in future financial statements added.