The MPG has a regular need for audit services for various funded projects. The subject of this call is therefore the award of a framework call contract for the procurement of services:

1) in the area of the cost assessment of research projects according to the EU framework program for research and innovation ("Horizon 2020") including the creation of audit certificates as evidence of the appropriate use of funds (see lot 1) and

2) in the area of verification of proof of use for projects funded by the Alexander von Humboldt Foundation ("AvH 2020"), including confirmation of the use of funds in accordance with the conditions (see lot 2) divided into the two lots mentioned above. In both lots, the execution of the order is reserved for the professional profile of the auditor (cf. § 44 VgV).

Lot 1 is a framework agreement (RV) with an RV partner for the procurement of regularly required services in the area of cost assessment of research projects according to the EU framework program for research and innovation ("Horizon 2020") including the creation of audit certificates Proof of the appropriate use of funds advertised.

The execution of the order is reserved for the professional profile of the auditor.

The services to be provided include the certification of the projects of the EU framework program "Horizon 2020" in accordance with their requirements for Horizon 2020 in the Annotated Model Grant Agreement, published e.g. B. in the portal of the EU Commission Funding & Tender opportunities at: https://ec.europa.eu/info/funding-tenders/opportunities/portal/screen/how-to-participate/reference-documents;programCode=H2020

The contractor (AN) is responsible for the following services:

Cost check i. V. m. associated cost center and, if applicable, cost objects. The methodology for carrying out the audit procedures includes, among other things, surveys and analyzes, (new) calculations, comparisons, checks of the mathematical correctness, checking of records and documents and is essentially based on the EU guidelines.

The test procedures to be carried out include e.g. B .:

a. Examination of the submitted examination documents for completeness within 5 calendar days after placing the order and receipt of the examination documents;

b. If the submitted examination documents are found to be incomplete, the missing documents are requested in order to allow the examination results to be submitted 14 days after the order has been placed;

c. Examination of personnel costs in accordance with the specifications of "Horizon2020" among others

- (New) calculation of hourly rates for staff remuneration and overhead costs,

- Review and description of time recording for employees,

- examination of employment contracts;

d. if necessary, examination of sub-contracts (confirmation whether in accordance with prescribed procedures);

e. Examination of the depreciable assets and investments claimed in the project;

f. Verification of the determination of indirect costs and confirmation; that certain non-billable costs are not included in the overhead;

G. Checking the otherwise direct costs, such as B. Travel expenses, conference fees, operating materials etc., investments and their project affiliation as well as the timely and value-based distribution to the project;

H. Review of adjustments from previous accounting periods;

i. Creation of an independent expenditure audit report (certificate) about the cost statement of the audited projects according to the model guidelines of the EU.

Furthermore:

- Create a report on 1.7. every year and informs the general administration in the event of serious violations of the EU requirements;

- The Contractor must guarantee the professional and timely and careful execution of the advertised services (in accordance with the requirements of the EU and in accordance with the contract documents). He has to observe all relevant legal regulations and professional regulations;

- The proper and complete commissioned audit certificates must be available to the client (AG) at the latest 20 calendar days after the individual order confirmed by the AN and the transmission of the documents by the AG or after the start of the on-site inspection, unless there is one shorter processing time is agreed. Non-compliance can lead to compensation for disadvantages;

- The contractor is solely responsible for observing the relevant and up-to-date regulations and provisions relevant to the requirement-based creation of the audit certificates - here in particular the EU.

See detailed service description in Section 5.2 of the tender documents. For information on those authorized to call from the RV see also chapter 1.7.3 of the VU.

Lot 2 is a framework agreement (RV) with an RV partner for the procurement of regularly required services in the area of verification of proof of use for projects funded by the Alexander von Humboldt Foundation ("AvH 2020").

The execution of the order is reserved for the professional profile of the auditor.

The services to be provided include checking the proof of use of the Alexander von Humboldt projects, including confirmation of the use of funds in accordance with the requirements of the project, e.g. B. published on the website of the Alexander von Humboldt Foundation under the following links:

- https://www.humboldt-foundation.de/web/institut partnership.de

- https://www.humboldt-foundation.de/web/kovalevskaja-preis.html

- https://www.humboldt-foundation.de/web/max-planck-humboldt-forschungspreis.html

The contractor (AN) is responsible for the following contract services:

a. Examination of the submitted examination documents (intermediate evidence, proof of use) for completeness within 5 calendar days after placing the order and receipt of the examination documents;

b. If the submitted examination documents are found to be incomplete, the missing documents are promptly requested in order to allow the examination results to be submitted 14 days after the order has been placed;

c. Confirmation of the conformity of the bookings and receipts,

d. Confirmation of the appropriate, economical and economical use of the prize money,

e. Checking personnel costs (e.g. no regular staff, checking employment contracts),

f. Examination of the administrative expenses,

G. Checking the investments made in the project,

H. Examination of research and development contracts or forwarding of project funds, if available in the project (confirmation of compliance with the legal requirements regarding funding),

i. Examination of the determination and booking of the administration fee,

j. Checking the timely and accounting-related assignment to the project,

k. Examination of the availability of the technical report.

Furthermore:

- The Contractor must guarantee the professional and timely and careful execution of the advertised services (in accordance with the respective terms of use). He has all the relevant statutory regulations and professional codes, in particular auditor regulations and the professional statutes for auditors and sworn accountants - or the respective comparable, national regulations; in each case in the currently valid version - to be observed;

- The submission date for the interim evidence verified by the contractor is the 30.4. every financial year; The submission date for the proof of use verified by the Contractor over the entire project period is four (4) months after the end of the project;

- The proper and fully verified proof of use must be available to the client at the latest 20 calendar days after the individual order confirmed by the contractor and the submission of the inspection documents by the client or after the start of the on-site inspection, unless a shorter processing time has been agreed. Non-compliance can lead to compensation for disadvantages;

- The Contractor is solely responsible for observing the relevant rules and regulations relevant to the requirements-based examination and confirmation of the evidence of use.

See detailed service description in Chapter 5.3 of the tender documents. For information on those entitled to call from the framework agreement, cf. also chap. 1.7.3 of the insurance company.