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:
- Use the CFS template, as it is available on Funding & Tenders Portal
- Fill in only the parts of the CFS template that are compatible with the CEF MGA
- 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
- Disregard the part of the template referring to category E (Indirect costs)
- Consult and apply the guidance already provided on CINEA’s website