What is the certification of expenditure ?
It is the certificate issued by the National certifying body after the 1st level control has been performed. The certifying body checks the correct delivery of the products and services co-financed, the reality and eligibility of expenditure claimed and that national and community rules, especially Commission Regulation (EC) 448/2004, have been respected. The certifying body will then issue and countersign a so-called certification of expenditure, stating that the documents submitted are complete and have been checked for accuracy in contents and accounting terms: 1. the products and services to be delivered by the project partner have been delivered; 2. the expenditure claimed has been paid and is supported by receipted invoices or accounting documents of equivalent probative value; 3. the project complies with the subsidy contract and the applicable national and Community rules, in particular as regards public procurement, State aid, protection of the environment and equality of oppo
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