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n grccment number: 2019 - 1943 / 00 | _ 001
N4ulri bcneficiar.ie-s model agreement: December 201 g

II.20.3 conditions to determine the compliance of cost accounting practices

Ir.20.3.1 In the case of points (0,(g) and (h) of Articre il.20.2, the
does nor need to
identify the actual eligible costs covered, but it rnuit ens
e cost accounting
practices used fbr the purpose of declaring eligible costs
npliance with the
following conditions:
(a) the cost accounting practices used constltute its usual cost accounting practices and are
applied in a consistent manner, based on objective criteria indelendent from the
source offunding;

(b) the costs declared can be directly reconciled rvith the amounts recorded in its general
accounts: and

(c) the categories of costs used for the purpose of determining the costs declared are
exclr"rsive of any ineligible cost or costs covered by other foims of grant as provided
lbr in Arricle t.3.2.

rl'20'3'2 lf the Special Cond.itions so provicle,-the ficiary may submit to the Agency a request
asking it to assess the compliance of its r-r cost accodnting practices. lf-required by the
Special Conditions, the request must be accompanied by a certificate on the compliance of
the cost accottnting practices ('certificate on the compliance of the cost accounting
practices').

The certit-icate on the compliance of tlre cost accounting practices must be:

(a) produced by an approved auditor or, if the beneficiary is a pgblic body, by a
competent and independent publi : officer; and

(b) drawn up in accordance with Annex Vlll.

The cemificate tnttst certify that the beneficiary's. cost accounting practices used for the purpose of
declaring eligible costs comply with the conditions laid down in Article II.20,3.1 and with the
additional conditions that may be raid down in the Special conditions.

II'20'3'3 lf the Agency has confirmed that the beneficiary's usual cost accounting practices are in
compliance, costs declared in application of these practices may not be cf,ailenge d ex post,
ifl

(a) the practices actually used comply with those approved by the Agency; and

(b) tlre beneficiary did not conceal any infonnation forthe purpose of the approval of its
cost accou nting practices.

ARTICLE II.21 ELIGIBILITY OF COSTS OF ENTITIES AFFILIATED TO THE
BENEFICIARIES -

lf the Special Conditions contain a provisiorr on entities atllliated to the beneficiaries, costs incurrcd
by such an entity ar.e eligible. ifi

(a) they satisfy the satne conditions under Afiicles 11.19 and 11.20 as apply to the beneficiar.y; and

Annex ll
26