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European Climate, Infrastructure and Environment Executive Agency

The latest CFS template (available on Funding & Tenders Portal), published on 15 April 2024, does not cover the cost categories:

  • D2 (Studies)
  • D3 (Synergetic elements)
  • D4 (Works in outermost regions)
  • D5 (Land purchase)

as described in the CEF Model Grant Agreement (CEF MGA).

The template also includes a category E (Indirect costs), which is not applicable for CEF. 

The Commission will soon rectify the situation. Meanwhile, the auditors are advised to:

  1. Use the CFS template, as it is available on Funding & Tenders Portal
  2. Fill in only the parts of the CFS template that are compatible with the CEF MGA
  3. For the parts that are not compatible with the CEF MGA (i.e. for cost categories D2-D5) use the box “Further remarks” of the template to explain the audits performed, with the following instructions
    • Category D2, D3 and D4: The auditor shall verify that eligibility conditions of costs categories A to C are fulfilled
    • Category D5: The auditor shall verify that land acquisition costs fulfil the general eligibility conditions and are calculated on the basis of the costs actually incurred
  4. Disregard the part of the template referring to category E (Indirect costs)
  5. Consult and apply the guidance already provided on CINEA’s website