    {"id":22435,"date":"2024-03-04T10:02:30","date_gmt":"2024-03-04T09:02:30","guid":{"rendered":"https:\/\/new.eraportal.sk\/horizont-europa\/?post_type=aktualita&#038;p=22435"},"modified":"2024-03-04T10:02:30","modified_gmt":"2024-03-04T09:02:30","slug":"osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii","status":"publish","type":"aktualita","link":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/","featured_media":0,"template":"","tags":[212],"oblast-horizont":[180,181,182,183,184,185],"class_list":["post-22435","aktualita","type-aktualita","status-publish","hentry","tag-dokument","oblast-horizont-financne-otazky","oblast-horizont-klaster-1-zdravie","oblast-horizont-klaster-2-kultura-tvorivost-a-inkluzivna-spolocnost","oblast-horizont-klaster-3-civilna-bezpecnost-pre-spolocnost","oblast-horizont-klaster-4-digitalizacia-priemysel-a-vesmir","oblast-horizont-klaster-5-klima-energetika-a-mobilita"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa\" \/>\n<meta property=\"og:description\" content=\"Povinnos\u0165 predlo\u017ei\u0165 CFS spr\u00e1vu maj\u00fa v\u0161etci pr\u00edjemcovia grantov Horizontu Eur\u00f3pa, ktor\u00fdch grant presiahne prahov\u00fa hranicu 430 tis\u00edc eur.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/\" \/>\n<meta property=\"og:site_name\" content=\"Horizont Eur\u00f3pa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/\",\"url\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/\",\"name\":\"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa\",\"isPartOf\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#website\"},\"datePublished\":\"2024-03-04T09:02:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/eraportal.sk\/horizont-europa\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Aktuality\",\"item\":\"https:\/\/eraportal.sk\/horizont-europa\/aktuality-archiv\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#website\",\"url\":\"https:\/\/eraportal.sk\/horizont-europa\/\",\"name\":\"Horizont Eur\u00f3pa\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eraportal.sk\/horizont-europa\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#organization\",\"name\":\"Horizont Eur\u00f3pa\",\"url\":\"https:\/\/eraportal.sk\/horizont-europa\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/eraportal.sk\/horizont-europa\/wp-content\/uploads\/sites\/4\/2024\/02\/Favicon_HEU.png\",\"contentUrl\":\"https:\/\/eraportal.sk\/horizont-europa\/wp-content\/uploads\/sites\/4\/2024\/02\/Favicon_HEU.png\",\"width\":512,\"height\":512,\"caption\":\"Horizont Eur\u00f3pa\"},\"image\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/","og_locale":"sk_SK","og_type":"article","og_title":"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa","og_description":"Povinnos\u0165 predlo\u017ei\u0165 CFS spr\u00e1vu maj\u00fa v\u0161etci pr\u00edjemcovia grantov Horizontu Eur\u00f3pa, ktor\u00fdch grant presiahne prahov\u00fa hranicu 430 tis\u00edc eur.","og_url":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/","og_site_name":"Horizont Eur\u00f3pa","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/","url":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/","name":"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii - Horizont Eur\u00f3pa","isPartOf":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/#website"},"datePublished":"2024-03-04T09:02:30+00:00","breadcrumb":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/osvedcenie-o-financnych-vykazoch-cfs-je-publikovane-v-novej-verzii\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/eraportal.sk\/horizont-europa\/"},{"@type":"ListItem","position":2,"name":"Aktuality","item":"https:\/\/eraportal.sk\/horizont-europa\/aktuality-archiv\/"},{"@type":"ListItem","position":3,"name":"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii"}]},{"@type":"WebSite","@id":"https:\/\/eraportal.sk\/horizont-europa\/#website","url":"https:\/\/eraportal.sk\/horizont-europa\/","name":"Horizont Eur\u00f3pa","description":"","publisher":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eraportal.sk\/horizont-europa\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/eraportal.sk\/horizont-europa\/#organization","name":"Horizont Eur\u00f3pa","url":"https:\/\/eraportal.sk\/horizont-europa\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/eraportal.sk\/horizont-europa\/#\/schema\/logo\/image\/","url":"https:\/\/eraportal.sk\/horizont-europa\/wp-content\/uploads\/sites\/4\/2024\/02\/Favicon_HEU.png","contentUrl":"https:\/\/eraportal.sk\/horizont-europa\/wp-content\/uploads\/sites\/4\/2024\/02\/Favicon_HEU.png","width":512,"height":512,"caption":"Horizont Eur\u00f3pa"},"image":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/#\/schema\/logo\/image\/"}}]}},"acf":{"nadpis":"Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch (CFS) je publikovan\u00e9 v novej verzii","opis":"Eur\u00f3pska komisia po d\u00f4kladnej kontrole zverejnila revidovan\u00fa \u0161abl\u00f3nu pre\u00a0<strong><a href=\"https:\/\/eraportal.sk\/wp-content\/uploads\/2024\/02\/cfs_en-39.docx\" target=\"_blank\" rel=\"noreferrer noopener\">Osved\u010denie o finan\u010dn\u00fdch v\u00fdkazoch<\/a>\u00a0(Certificate on the Financial Statement CFS)<\/strong>.\r\nAktu\u00e1lna verzia obsahuje oproti p\u00f4vodnej verzii aj detailn\u00e9 dohodnut\u00e9 postupy aud\u00edtora (Agreed-upon Procedures \u2013 AUP).\r\n\r\n\u0160abl\u00f3na CFS je k dispoz\u00edcii na Port\u00e1li FTO v sekcii\u00a0<a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/portal\/screen\/how-to-participate\/reference-documents?selectedProgrammePeriod=2021-2027&amp;selectedProgramme=HORIZON\" target=\"_blank\" rel=\"noreferrer noopener\">\u201eReference Documents\u201c.<\/a>\r\n\r\n<strong>Povinnos\u0165 predlo\u017ei\u0165 t\u00fato CFS spr\u00e1vu<\/strong>\u00a0maj\u00fa v\u0161etci pr\u00edjemcovia grantov Horizontu Eur\u00f3pa, ktor\u00fdch grant\u00a0<strong>presiahne prahov\u00fa hranicu 430 tis\u00edc eur.<\/strong>\u00a0Cie\u013eom je vykona\u0165\u00a0<a href=\"https:\/\/eraportal.sk\/horizont-europa\/heu-pravidla-financovania\/#tabs_desc_64370_4\" target=\"_blank\" rel=\"noreferrer noopener\">dohodnut\u00e9 postupy t\u00fdkaj\u00face sa opr\u00e1vnenosti n\u00e1kladov<\/a>\u00a0a pr\u00edpadne aj v\u00fdnosov deklarovan\u00fdch v dohode o\u00a0grante pod\u013ea najvy\u0161\u0161\u00edch profesion\u00e1lnych \u0161tandardov.\r\n\r\n&nbsp;\r\n\r\nZdroj:EK, 28. 2.2024, mak","kratky_opis":"Povinnos\u0165 predlo\u017ei\u0165 CFS spr\u00e1vu maj\u00fa v\u0161etci pr\u00edjemcovia grantov Horizontu Eur\u00f3pa, ktor\u00fdch grant presiahne prahov\u00fa hranicu 430 tis\u00edc eur.","oblast":["180","181","182","183","184","185"],"zobrazit_velke_v_newsletteri":false,"reminder":false,"newsletter_thumbnail":null},"_links":{"self":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality\/22435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality"}],"about":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/types\/aktualita"}],"acf:term":[{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/185"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/184"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/183"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/182"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/181"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/180"}],"wp:attachment":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/media?parent=22435"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/tags?post=22435"},{"taxonomy":"oblast-horizont","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont?post=22435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}