Guide to Financial Issues relating to FP7 Indirect Actions - KoWi

e consistent with the beneficiary's usual accounting practices. Averages calculated according to
the certified and accepted methodology are deemed not to differ significantly from actual
personnel costs.
For more information on acceptability criteria for the Certificate on average personnel costs
(CoMav) please refer to point II.14.1 of this Guide.
For the submission and approval of the CoMAv the following stages can be identified:
1. Submission of the certificate on average personnel costs
The certificate must be submitted in the form of a report of factual findings prepared
and certified by an independent external auditor (or by a competent public officer for
public bodies, secondary and higher education establishments and research
organisations 15 ) in accordance with the part relating to personnel costs of Form E in
Annex VII to ECGA.
The certificate can be submitted at any time during the implementation of FP7 but at
the earliest on the start date of the first grant agreement signed by this beneficiary
under FP7. This certificate can be introduced only by electronic mail to the following
functional mailbox:
RTD-FP7-Average-Personnel-Rate-Certification@ec.europa.eu
2. Acceptance or rejection of the certificate by the Commission services
• The Commission will endeavour to accept or reject the certificate within 60
calendar days. The absence of a response within the 60 days of receipt of the
request cannot be considered as an acceptance. This period can be longer in
particular if some clarification or additional information is needed.
Consequences of the acceptance and use of the certificate on the average personnel costs:
- Once the certificate is accepted, the approved CoMav will be valid for all FP7 grant
agreements signed by the beneficiary after the date of approval. The approved
methodology may also be used retroactively for all ongoing FP7 grant agreements signed
by the beneficiary before the date of approval of the CoMav. This retroactive effect will be
applicable only to projects for which the period of submission of the final reports is not
elapsed at the time of the notification of the CoM approval (i.e. time-limit for retroactive
effect: end date of the project + 60 days).
- The certificate is valid for the entire period of FP7 unless the beneficiary's methodology
changes fundamentally or if an audit or other control performed by the Commission
services or on its behalf demonstrates a lack of compliance with the certified methodology
and/or any significant abuse.. The beneficiary has to declare any change in its
methodology. A beneficiary that has been found guilty of making false declarations or has
seriously failed to meet its obligations under this grant agreement shall be liable to
financial penalties according Article II. 25 of the ECGA.
15 Cf. Article II.4 of ECGA.
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