{"id":24304,"date":"2024-08-09T07:15:10","date_gmt":"2024-08-09T05:15:10","guid":{"rendered":"https:\/\/eraportal.sk\/horizont-europa\/?post_type=aktualita&#038;p=24304"},"modified":"2024-08-07T09:58:23","modified_gmt":"2024-08-07T07:58:23","slug":"nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa","status":"publish","type":"aktualita","link":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/","featured_media":0,"template":"","tags":[212],"oblast-horizont":[180,678,274],"class_list":["post-24304","aktualita","type-aktualita","status-publish","hentry","tag-dokument","oblast-horizont-financne-otazky","oblast-horizont-horizont-europa","oblast-horizont-pravne-otazky"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa<\/title>\n<meta name=\"description\" content=\"Audity E\u00da na roky 2021 -2027\" \/>\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\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa\" \/>\n<meta property=\"og:description\" content=\"Audity E\u00da na roky 2021 -2027\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/\" \/>\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\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/\",\"url\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/\",\"name\":\"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa\",\"isPartOf\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/#website\"},\"datePublished\":\"2024-08-09T05:15:10+00:00\",\"description\":\"Audity E\u00da na roky 2021 -2027\",\"breadcrumb\":{\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/#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\":\"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa\"}]},{\"@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":"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa","description":"Audity E\u00da na roky 2021 -2027","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\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/","og_locale":"sk_SK","og_type":"article","og_title":"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa","og_description":"Audity E\u00da na roky 2021 -2027","og_url":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/","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\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/","url":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/","name":"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa - Horizont Eur\u00f3pa","isPartOf":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/#website"},"datePublished":"2024-08-09T05:15:10+00:00","description":"Audity E\u00da na roky 2021 -2027","breadcrumb":{"@id":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-prirucka-pre-financne-audity-v-grantoch-eu-na-roky-2021-2027-vratane-programu-horizont-europa\/#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":"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa"}]},{"@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":"Nov\u00e1 pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v grantoch E\u00da na roky 2021-2027 vr\u00e1tane programu Horizont Eur\u00f3pa","opis":"Eur\u00f3pska komisia zverejnila <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/guidance\/indicative-audit-programme_en.pdf\">Orienta\u010dn\u00fd program auditu (IAP)<\/a> pre granty E\u00da a teda aj pre<a href=\"https:\/\/eraportal.sk\/horizont-europa\/\" target=\"_blank\" rel=\"noopener\"> program Horizont Eur\u00f3pa na roky 2021 - 2027<\/a>. Tento dokument je \u201eur\u010den\u00fd sk\u00f4r pre aud\u00edtorov E\u00da ako pr\u00edru\u010dka pre finan\u010dn\u00e9 audity v r\u00e1mci grantov E\u00da\u201c. M\u00f4\u017ee tie\u017e v\u00fdrazne pom\u00f4c\u0165 aj pr\u00edjemcom grantov Horizont Eur\u00f3pa pochopi\u0165, ako bud\u00fa aud\u00edtori analyzova\u0165 ich vyhl\u00e1senie o opr\u00e1vnen\u00fdch n\u00e1kladoch. Vych\u00e1dza zo vzorovej grantovej dohody <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/agr-contr\/general-mga_horizon-euratom_en.pdf\" target=\"_blank\" rel=\"noopener\">tzv. MGA<\/a>, ktor\u00e1 sa pou\u017e\u00edva pre v\u0161etky programy E\u00da ako finan\u010dn\u00fd r\u00e1mec E\u00da na roky 2021 - 2027 a opisuje kontext, ciele a \u0161tandardn\u00e9 postupy na zabezpe\u010denie s\u00faladu projektov\u00fdch v\u00fddavkov. Spolu s dokumentom <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/guidance\/aga_en.pdf\" target=\"_blank\" rel=\"noopener\">Annotated Grant Agreement<\/a> pom\u00e1ha vysvetli\u0165 n\u00e1klady a pravidl\u00e1 opr\u00e1vnenosti n\u00e1kladov a uplat\u0148ovan\u00e9 normy.\r\n<h4>Audity EK s\u00fa zvy\u010dajne finan\u010dn\u00e9 audity, a preto sa zameriavaj\u00fa na:<\/h4>\r\n- kontrolu vyk\u00e1zan\u00fdch n\u00e1kladov (subjektov, ktor\u00e9 m\u00f4\u017eu vyk\u00e1za\u0165 n\u00e1klady; v praxi len pr\u00edjemcovia grantu alebo pridru\u017een\u00e9 subjekty; spolu \"\u00fa\u010dastn\u00edci\")\r\n- z\u00edska\u0165 ubezpe\u010denie o ich opr\u00e1vnenosti a pou\u017eit\u00fdch metodik\u00e1ch a postupoch.\r\n\r\nNa z\u00e1klade predlo\u017een\u00fdch dokumentov aud\u00edtori pripravia audit (presk\u00famaj\u00fa dokumenty, z\u00edskaj\u00fa preh\u013ead o \u00fa\u010dastn\u00edkovi a jeho grantoch, obozn\u00e1mia sa s pr\u00e1vnymi dokumentmi, skontroluj\u00fa osved\u010denia o predch\u00e1dzaj\u00facich auditoch at\u010f.\r\nSkuto\u010dn\u00e9 audity EK bud\u00fa vych\u00e1dza\u0165 z kontroln\u00fdch zoznamov auditu a met\u00f3d v\u00fdberu vzoriek, ktor\u00e9 bud\u00fa prisp\u00f4soben\u00e9 ka\u017ed\u00e9mu programu a auditu a ktor\u00e9 sa m\u00f4\u017eu l\u00ed\u0161i\u0165 v z\u00e1vislosti od faktorov, ako je typ programu financovania, typ zainteresovanej strany, typ grantu, typ projektu, \u0161pecifick\u00e9 rizikov\u00e9 faktory at\u010f. Aj v tomto pr\u00edpade ide len o pr\u00edru\u010dku, ktorej <strong>cie\u013eom je vymedzi\u0165 v\u0161eobecn\u00e9 z\u00e1sady a normy<\/strong>. O\u010dak\u00e1va sa, \u017ee oddelenie auditu z Eur\u00f3pskej komisie pre v\u00fdskum a inov\u00e1cie postupne zverejn\u00ed aj vzory auditov v referen\u010dn\u00fdch dokumentoch, a to najm\u00e4 v pr\u00edlohe \u201ePodrobn\u00fd rozpis n\u00e1kladov\u201c.\r\nT\u00e1to tabu\u013eka je mimoriadne d\u00f4le\u017eit\u00e1, preto\u017ee po\u010das auditu sa od prij\u00edmate\u013ea grantu vy\u017eaduje, aby tento dokument vyplnil, aby aud\u00edtor mohol overi\u0165 a porovna\u0165 n\u00e1klady deklarovan\u00e9 na audit a podrobnosti vo vyhl\u00e1sen\u00ed o n\u00e1kladoch. Vyplnenie tejto tabu\u013eky v \u010dase auditu si vy\u017eaduje ve\u013ea \u010dasu a existuje potenci\u00e1lne v\u00fdznamn\u00e9 riziko ch\u00fdb pri vypl\u0148ovan\u00ed \u00fadajov, aj ke\u010f pre ka\u017ed\u00e9 kontrolovan\u00e9 vykazovacie obdobie sa bude vy\u017eadova\u0165 len jedna tabu\u013eka.\r\n\r\n&nbsp;\r\n\r\n7.8. 2024, mak\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;","kratky_opis":"Eur\u00f3pska komisia vydala pr\u00edru\u010dku pre E\u00da audity a program Horizont Eur\u00f3pa - Orienta\u010dn\u00fd program auditu (IAP).","oblast":["180","678","274"],"zobrazit_velke_v_newsletteri":false,"reminder":false,"newsletter_thumbnail":null},"_links":{"self":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality\/24304","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\/274"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/678"},{"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=24304"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/tags?post=24304"},{"taxonomy":"oblast-horizont","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont?post=24304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}