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Q: ERC - When may the cost of Certificate on Financial Statements (CFS) be charged to an ERC funded project?
A: Costs related to a Certificate on Financial Statements (CFS) may be charged to the reporting period when the certificate is posted, as far as the costs are recorded in the accounts of the beneficiary. For the last period costs can be estimated Still, point 5 of Form C explains that the CFS should indicate the cost of the certificate for that period even though its cost will not be claimed in the current reporting period but included in the declaration of eligible costs in the next reporting period.
For further information please see : Form C
Category : ERC - Cost Management for Grants ( Financial statements )