European Court of Auditors’ annual report: personnel costs remain the main source of errors in research projects
16/10/2026
In November 2026, the Czech Legal and Financial NCPs updated three thematic documents containing questions and answers from the European Commission and relevant executive agencies on the legal and financial aspects of Horizon Europe. The documents provide new interpretations and practical clarifications of the rules on participation, cost eligibility and project implementation.
The General FAQs include new information on, for example, restrictions on the participation of certain foreign entities in Horizon Europe, the assessment of participants’ ownership structures, and clarifications concerning lump sum grants.
The FAQs on Personnel Costs provide, among other things, further clarifications on the application of the horizontal ceiling of 215 days. New questions also address unit costs for owners of small and medium-sized enterprises (SME owners).
The FAQs on MSCA and ERC include clarifications on parallel employment during secondments in MSCA RISE/Staff Exchanges projects and the possibility for seconded persons to work fully remotely from abroad in ERC projects.
Newly added questions and answers are marked with a special symbol in each document for easy identification![]()
The documents are based on responses from the European Commission and the relevant executive agencies to specific questions concerning the rules of the Horizon Europe programme.
16/10/2026
16/10/2026
07/10/2026