Financial report rejected by the EC

[servansod]

• DESY: see narrative :heavy_check_mark: and resubmitted
• PSI: done and resubmitted :heavy_check_mark:
• UKRI: arguing no need to update, see narrative :heavy_check_mark: and resubmitted
• Diamond:
  • signatures - see narrative :heavy_check_mark:
  • missing factual findings: auditor is checking and will come back to Diamond by the 5h of June :hourglass_flowing_sand: :warning:
• SOLEIL:
  • fixed reporting of auditor's fee :heavy_check_mark:
  • new template and other fixes in progress :hourglass_flowing_sand: :warning:

[servansod]

Following your request for revision of the financial report for ExPaNDS, we have carefully reviewed the points raised and would like to address each of them accordingly.

• for DESY: Regarding the contradiction in auditor's responsibilities, in both FP7 and Horizon 2020, as well as in the forthcoming Horizon Europe, the German Federal Ministry of Education and Research confirms that the audit offices of the Helmholtz institutions, which are designated as internal auditors, act as so-called 'competent public officers' for the issuance of certificates on the financial statements and on methodology according to Article 36 (1) of Regulation (EU) No. 1290/2013. Accordingly, there is no contradiction in the responsibilities of the auditors at DESY being internal Auditor as well as a Public Officer.

• for PSI: We have corrected the amount for the auditor's fee in the system to align with the Independent Report. This discrepancy arose due to an oversight on our part, as we mistakenly assumed it to be a lump sum. We confirm that the VAT associated with the auditor's fee is non-deductible. Regarding findings 10-13, we have included the updated information from the Auditor in the revised CFS, which confirms the completion of the requested procedures.

• for Diamond: Regarding the signatures on the documents, please note that it is the policy of the audit firm, Grant Thornton, to sign their reports using their firm name rather than the name of the individual audit partner. This practice is consistent with their standard procedure, which we have previously encountered and accepted. Concerning procedures A.2 and A.3, the auditor has made the necessary updates to the CFS which we resubmitted in the system, along with the signed ToR.

• for UKRI: Upon careful consideration, we believe that the current wording, "final Financial Statements," does not contradict the terms specified in the ToR. Therefore, we propose maintaining the existing wording to avoid modifying the current agreement.

• for SOLEIL: We have revised the financial report to report the auditor's fees under the "Other goods and services" category. Concerning the template used and procedures A.3, B.1 and D.1, the auditor has made the necessary updates to the CFS which we resubmitted in the system.

Should you require any further clarification or have additional concerns, please do not hesitate to contact us. We are looking forward to your feedback on the technical part.

[servansod]

Report resubmitted with requested revisions on 2023-06-06.