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.

La versione 2.2 del Certificate on the financial statements (CFS) è disponibile cliccando qui.

Fonte: Commissione europea