UKRO would like to provide subscribers with an update summary on the audit requirements for Marie Skłodowska-Curie Actions (MSCA) projects funded under the Horizon Europe Programme, as communicated at a training event for MSCA National Contact Points. This event was organised by the Research Executive Agency (REA).
Background and Issue in Question
The European Commission (EC) can choose to audit MSCA projects for up to five years after the final payment date. Audited projects are either randomly selected by the EC’s Central Audit Service or if irregularities and/or issues have been raised, with the Central Audit Service.
REA is working on an indicative audit guide for the MSCA schemes under Horizon Europe, to be published at a later date.
In the meantime, subscribers can refer to the indicative audit guide for MSCA schemes under Horizon 2020, and/or our key summary notes below.
Key summary notes
In accordance with Article 20 of the MSCA Horizon Europe Model grant Agreement, beneficiaries must keep records and other supporting documents to demonstrate correct implementation of the action in line with the MSCA funding rules.
The auditors will focus on verifying evidence that actions triggering the reimbursement of the researcher’s unit costs have taken place and that they have been correctly declared. The auditors will not look at the institutional unit costs, as once the eligibility of these research unit costs has been confirmed, the EC will accept the Institutional Costs.
- The auditors will check whether the MSCA fellows have received the full amount of the living allowance, mobility, and family allowance (if applicable), minus the mandatory deductions under national law. Beneficiaries can use the fellow’s employment contract, payslips, bank statements, and other accounting records to demonstrate that the fellow received the full allowance(s) they were entitled to.
- The auditors will be looking for evidence that the correct unit costs for the fellow have been declared. Evidence to this effect could include lab books, travel records, publications, emails, or any other kind of appropriate documentation. Timesheets can be used to detail the fellow’s time spent on the action, but they are not mandatory.
- Auditors will check whether the recruited researchers fulfill the MSCA mobility criterion for the respective MSCA scheme. Beneficiaries can use various documentation, including ID cards, residence permits or registration documentation, lease agreements, and tax records.
- Auditors will confirm that recruited researchers and staff members involved in an MSCA action meet all eligibility criteria. Beneficiaries can use a multitude of documents to confirm the fellow’s eligibility, such as documentation showing when the fellow’s doctoral degree was awarded; work contracts or job descriptions; birth certificates of the child(ren); medical documentation and other relevant information depending on the fellow’s situation.
In addition, researchers must be recruited in line with the Specific Rules for the Recruitment and Working Conditions of Researchers set out in Annex 5 of the Horizon Europe Annotated Model Grant Agreement. The EC must also be acknowledged as the funding body for the action in accordance with Article 17 of the Horizon Europe Model Grant Agreement.
- Auditors will check whether Doctoral Networks or COFUND beneficiaries have published their job advertisements on the EURAXESS platform at least. Beneficiaries should keep evidence to that effect, such as screenshots of the job advertisements.
- Auditors will check whether researchers have been recruited in an open, transparent, impartial, merit-based and equitable process.
- Auditors will check whether the hosting institutions informed the fellows about their rights as MSCA researchers in line with the MSCA Guidelines on Supervision, and the European Charter for Researchers.
- The auditors will look for evidence that the fellows were treated and supported the same as locally recruited researchers (e.g. equal access to facilities, same working time and vacation conditions) by the beneficiary, to ensure that fellows were treated in line with the MSCA Guidelines.
Auditors have reported that the most common mistakes they found during an audit were either clerical errors or inaccurate reporting of parts of the action.
These include the incorrect encoding of the start date, lack of reporting that the project was terminated early, lack of reporting that the fellows working arrangements had changed, or the fellow was working on other premises than the ones declared.
In view of these common mistakes, subscribers are advised to ensure that they have reported on the action correctly, and if doubt during the project implementation, contact the EC Project Officer for guidance. In addition, UKRO has provided REA guidance on the reporting of suspensions and part-time work in ongoing MSCA Postdoctoral Fellowships projects, how family allowances should be requested during an ongoing MSCA Postdoctoral Fellowships project and an update on time records for MSCA recruited researchers.
Further Resources
The EC is providing a general audit overview and audit resources as part of the online manual.
Slides and recordings from the UKRO MSCA Audit Information Webinar are available on the event page.
In case of questions, please contact the MSCA NCP at mariecurie-uk@ukro.ac.uk