Horizon 2020 and Horizon Europe

The Horizon 2020 Research & Innovation Framework Programme is implemented by several Directorate-Generals, Executive Agencies (EASME, INEA, REA and EREA), Joint Undertakings, the European Institute for Innovation and Technology (EIT) Knowledge Innovation Communities (KICs), Public-Private Partnerships etc. The programme has therefore a particularly complex structure.

There are several specific forms of cooperation for the public and private sector : Joint Undertakings JUs (BBI, IMI, ECSEL, FCH, SESAR, etc), Joint Programme Initiatives (Water, Oceans, Climate, etc), Joint Research Programmes such as EUREKA, COST, Eurostars, etc) and contractual Public-Private Partnerships cPPPs (Photonics, Robotics, 5G, etc).

The financial guidelines included in the grant agreement are particularly detailed and the eligibility guide (Annotated Model Grant Agreement (AMGA) for H2020 and Corporate Model Grant Agreement (MGA) for Horizon Europe) are extremely detailed and subject to amendments on a regular basis. As specialists we are fully aware of how to comply with the AMGA eligibility requirements and how to avoid annoying surprises afterwards.

The EU audit rights are executed in first instance via the required Certificate of Financial Statements (CFS). A separate CFS must be submitted for each beneficiary and linked third party that requests a total of 325.000 euro or more as reimbursement of actual costs and unit costs.

The successor of Horizon 2020 under the new Multi-Annual Financial Framework (MFF) 2021-2027 is Horizon Europe. This new EU Research & Innovation Framework Programme (FP9) will entail some specific changes to the eligibility rules and changes with respect to the audit approach. One of these changes will be the introduction of a “Systems and Processes Audit” (SPA). This audit will allow certain Horizon Europe grant beneficiaries to choose for an audit of their internal system and procedures (tests of controls and tests of transactions) and reduce or eliminate the need for a classic CFS in view of the single audit principle for those beneficiaries.

Did you know that...

the Annotated Model Grant Agreement (AMGA) changes regularly and is the most detailed and extensive EU manual on eligibility rules for EU funds. It is therefore of utmost importance to understand these rules thoroughly before the start of your project. Early advice will very easily pay back itself by avoiding errors.