Pielikums Nr.1
Iepirkuma „ES kultūras kontaktpunkta darbības
2008.gada gala atskaites finanšu pārskata audits”
tehniskajai specifikācijai
[legal name of the audit firm], established in [full address/city/state/province/country) represented for signature
of this audit certificate by [[name and function of an authorised representative], hereby certify that:
We have performed an audit relating to the costs declared in the Financial Statements of the Final
Report of [name of beneficiary] hereinafter referred to as beneficiary, to which this audit certificate is
attached, and which is to be presented to the Education, Audiovisual and Culture Executive Agency;
We confirm that our audit was carried out in accordance with generally accepted auditing standards
respecting ethical rules and on the basis of the relevant provisions of the above referred contract and
its annexes. The above mentioned Financial Statements were examined and all tests of the
supporting documentation and accounting records deemed necessary were carried out in order to
obtain reasonable assurance that, in our opinion, based on our audit:
All the costs are eligible and directly connected with the subject of the agreement as provided for in the
estimated budget annexed to it;
They are generated during the period of eligibility for Community funding, specified in the grant agreement;
They are reasonable, justified and comply with the principles of sound financial management, in particular in
terms of value for money and cost-effectiveness;
They are actually incurred by the beneficiary and recorded in his accounts in accordance with generally
accepted accounting principles, and are declared in accordance with the requirements of the applicable tax
and social legislation;
They are identifiable and verifiable and backed up by original supporting documents;
Travel, accommodation, daily allowance costs for staff are in line with the beneficiary’s usual practices on
travel costs or do not exceed the scales approved annually by the Community, as referred to in the
Guidelines for CCP operating grants;
The purchase of equipment (new or second-hand) is performed in accordance with the tendering, tax and
accounting rules applicable to the beneficiary;
The rules related equipment’s depreciation applicable for equipment purchased using Community funding
are obeserved, in accordance with the provisions of the Article II.12.2 of the operating grant agrement;
Euro exchange rates, as specified in the Section 9 of the Guidelines for the CCP operating grants, were
The operating grant provided to the beneficiary did not generate profit.
In case, if beneficiary is receiving multiple grants from the European Community, it has to be reflected in the table below:
EC Programme
Amount of the grant
* A beneficiary is entitled to receive one operating grant per budgetary year and this may not be accumulated with other EU grants, with an exception of
the same type of grant for similar activities concerning other Community programmes. If this is the case, beneficiary has reflected it in his accounts in
order to establish the distinction between the eligible costs related to different grants to be awarded to the same beneficiary and provided a proof that
there was no double financing.
Signature and stamp of the auditor