{"id":1678,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1678"},"modified":"2026-10-21T08:57:50","modified_gmt":"2026-10-21T06:57:50","slug":"revision-bidrag","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-bidrag\/","title":{"rendered":"Revision av bidrag och bidragsredovisningar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1678\" class=\"elementor elementor-1678 elementor-27\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7858e5 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c7858e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32a5304 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"32a5304\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da1853c e-con-full ca-split e-flex e-con e-parent\" data-id=\"da1853c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35c265c e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"35c265c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12ad0 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd12ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Revision av bidrag<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6e95a elementor-widget elementor-widget-html\" data-id=\"ef6e95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Redovisa <b>02<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f5653 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"20f5653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Revision av bidrag och bidragsredovisningar<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb9c99 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cb9c99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi granskar din bidragsredovisning och l\u00e4mnar den revisorsrapport som st\u00f6dvillkoren kr\u00e4ver, s\u00e5 att du kan redovisa i tid och med dokumentationen i ordning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b43c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"226b43c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7845 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"24d7845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4489f23 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4489f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3e315 elementor-widget elementor-widget-html\" data-id=\"0b3e315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Redovisa<\/b><\/div><div><small>Geografi<\/small><b>Hela Spanien<\/b><\/div><div><small>Regelverk<\/small><b>Lag 38\/2003 \u00b7 EHA\/1434\/2007<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb6f37a e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fb6f37a\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-39f7d28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"39f7d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe93078 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"fe93078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c6331 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e4c6331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0fa8a6 elementor-widget elementor-widget-html\" data-id=\"f0fa8a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517c1f2 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"517c1f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-492fdd7 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"492fdd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b19f0 elementor-widget elementor-widget-html\" data-id=\"92b19f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Revision av bidrag \u00e4r den granskning som en praktiserande revisor registrerad i Spaniens officiella register \u00f6ver revisorer (ROAC) g\u00f6r av redovisningen av ett offentligt st\u00f6d, enligt art. 74 i kungligt dekret 887\/2006 och ministerief\u00f6rordning EHA\/1434\/2007. Den kr\u00e4vs n\u00e4r st\u00f6dvillkoren eller utlysningen f\u00f6reskriver denna form av redovisning. Den skiljer sig fr\u00e5n revision av \u00e5rsbokslut, som ocks\u00e5 kan vara obligatorisk om organisationen under ett r\u00e4kenskaps\u00e5r tar emot mer \u00e4n 600\u00a0000 \u20ac i bidrag (andra till\u00e4ggsbest\u00e4mmelsen i kungligt dekret 2\/2021).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7e8a elementor-widget elementor-widget-html\" data-id=\"e1d7e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5514fab elementor-widget elementor-widget-html\" data-id=\"5514fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>N\u00e4r ett bidrag redovisas genom en <strong>redovisning av bidraget med revisorsrapport<\/strong> (cuenta justificativa) l\u00e4mnar st\u00f6dmottagaren en verksamhetsrapport och en f\u00f6renklad ekonomisk redog\u00f6relse, och en revisor som \u00e4r registrerad som praktiserande i Spaniens officiella register \u00f6ver revisorer (ROAC) granskar redovisningen med den omfattning som st\u00f6dvillkoren anger (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">art. 74 i kungligt dekret 887\/2006<\/a>). I geng\u00e4ld kan myndigheten minska den information som st\u00f6dmottagaren m\u00e5ste l\u00e4mna.<\/p><p>Arbetet utf\u00f6rs enligt <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">ministerief\u00f6rordning EHA\/1434\/2007 av den 17 maj<\/a>, som reglerar revisorns arbete vid denna typ av granskning. Det \u00e4r ingen revision av r\u00e4kenskaperna och inneh\u00e5ller inget uttalande: revisorn utf\u00f6r vissa best\u00e4mda gransknings\u00e5tg\u00e4rder (kontroll av utgifter och betalningar, deras koppling till verksamheten, f\u00f6rdelningsprinciperna, de tre anbuden n\u00e4r s\u00e5dana kr\u00e4vs och andra int\u00e4kter eller st\u00f6d som finansierar projektet) och rapporterar de iakttagelser som g\u00f6rs, s\u00e5 att den beviljande myndigheten kan bed\u00f6ma redovisningen.<\/p><p>P\u00e5 Controlaudit Auditores Certificados, ett revisionsf\u00f6retag registrerat i ROAC med nr S1604, granskar vi bidragsredovisningar f\u00f6r statliga, regionala och kommunala bidrag och f\u00f6r bidrag som finansieras med EU-medel, \u00e5t st\u00f6dmottagare i hela Spanien. Om din organisation \u00e4ven beh\u00f6ver revidera sitt \u00e5rsbokslut kan du l\u00e4sa om v\u00e5r <a href=\"\/sv\/tjanster\/revision-arsbokslut\/\">revision av \u00e5rsbokslut<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b03f64 elementor-widget elementor-widget-html\" data-id=\"2b03f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>F\u00f6retag som har f\u00e5tt st\u00f6d fr\u00e5n den spanska statsf\u00f6rvaltningen, fr\u00e5n n\u00e5gon av Spaniens regioner eller fr\u00e5n deras innovationsmyndigheter, d\u00e4r st\u00f6dvillkoren kr\u00e4ver en rapport fr\u00e5n en ROAC-revisor.<\/li><li>Mottagare av EU-medel (\u00e5terh\u00e4mtningsplanen, Europeiska regionala utvecklingsfonden FEDER, strategiska projekt PERTE) som ska redovisa med bidragsredovisning och revisorsrapport.<\/li><li>F\u00f6retag och centrum som genomf\u00f6r FoU- och innovationsprojekt \u00f6ver flera \u00e5r, med flera partner eller komplexa personalkostnader.<\/li><li>Stiftelser, f\u00f6reningar, ideella organisationer och konsortier som finansierar sin verksamhet med offentliga bidrag.<\/li><li>Organisationer som under ett r\u00e4kenskaps\u00e5r har f\u00e5tt mer \u00e4n 600\u00a0000 \u20ac i bidrag och dessutom m\u00e5ste revidera sitt \u00e5rsbokslut.<\/li><li>St\u00f6dmottagare som har f\u00e5tt ett f\u00f6rel\u00e4ggande om komplettering eller en efterhandskontroll och beh\u00f6ver ordna underlagen f\u00f6r redovisningen.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfc84 elementor-widget elementor-widget-html\" data-id=\"8bcfc84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Regelverk<\/h2><p>Den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">spanska allm\u00e4nna bidragslagen (lag 38\/2003)<\/a> fastst\u00e4ller st\u00f6dmottagarens skyldigheter: att redovisa att \u00e4ndam\u00e5let har uppfyllts, att underkasta sig kontroll och granskning, att bevara underlagen s\u00e5 l\u00e4nge de kan bli f\u00f6rem\u00e5l f\u00f6r kontroll (art. 14.1) och att beg\u00e4ra in tre anbud n\u00e4r utgiften \u00f6verstiger beloppsgr\u00e4nserna f\u00f6r mindre kontrakt (art. 31.3). Myndighetens r\u00e4tt att besluta om \u00e5terbetalning preskriberas efter fyra \u00e5r (art. 39).<\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 887\/2006<\/a> reglerar bidragsredovisning med revisorsrapport i <strong>art. 74<\/strong>: praktiserande ROAC-revisor, f\u00f6renklad ekonomisk redog\u00f6relse och granskning med den omfattning som st\u00f6dvillkoren anger. Om st\u00f6dmottagaren \u00e4r revisionspliktig g\u00f6rs granskningen av samma revisor, om inte st\u00f6dvillkoren f\u00f6reskriver en annan (art. 74.2); om st\u00f6dmottagaren inte \u00e4r revisionspliktig utser den sj\u00e4lv revisorn, om inte st\u00f6dvillkoren ger den beviljande myndigheten den uppgiften (art. 74.3). Kostnaden f\u00f6r rapporten \u00e4r bara st\u00f6dber\u00e4ttigande om st\u00f6dvillkoren f\u00f6reskriver det och upp till det tak som anges d\u00e4r. Art. 75 till\u00e5ter en f\u00f6renklad bidragsredovisning f\u00f6r bidrag under 60\u00a0000 \u20ac n\u00e4r st\u00f6dvillkoren f\u00f6reskriver det.<\/p><p>F\u00f6r medel fr\u00e5n \u00e5terh\u00e4mtningsplanen kr\u00e4ver <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">ministerief\u00f6rordning HFP\/1030\/2021<\/a> att de organisationer som deltar i genomf\u00f6randet har en plan med \u00e5tg\u00e4rder mot bedr\u00e4gerier och hanterar intressekonflikter (art. 6), samt uppfyller skyldigheter att identifiera mottagaren (art. 8). Regionala st\u00f6d regleras av sina egna st\u00f6dvillkor och utlysningar, som avg\u00f6r redovisningsformen och eventuella gr\u00e4nsv\u00e4rden: de m\u00e5ste l\u00e4sas i varje enskilt fall.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regel<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">St\u00f6dvillkoren kr\u00e4ver bidragsredovisning med revisorsrapport<\/th><td>Art. 74 kungligt dekret 887\/2006 och ministerief\u00f6rordning EHA\/1434\/2007<\/td><td>Rapport fr\u00e5n en praktiserande ROAC-revisor \u00f6ver bidragsredovisningen, med f\u00f6renklad ekonomisk redog\u00f6relse.<\/td><\/tr><tr><th scope=\"row\">Bidrag under 60\u00a0000 \u20ac med f\u00f6renklad redovisning enligt st\u00f6dvillkoren<\/th><td>Art. 75 kungligt dekret 887\/2006<\/td><td>Ingen revisorsrapport kr\u00e4vs; den beviljande myndigheten kontrollerar genom stickprov.<\/td><\/tr><tr><th scope=\"row\">Mer \u00e4n 600\u00a0000 \u20ac i bidrag eller st\u00f6d under ett r\u00e4kenskaps\u00e5r<\/th><td>Andra till\u00e4ggsbest. kungligt dekret 2\/2021 (RLAC)<\/td><td>Lagstadgad revision av \u00e5rsbokslutet f\u00f6r det r\u00e4kenskaps\u00e5ret och f\u00f6r de r\u00e4kenskaps\u00e5r d\u00e5 transaktionerna eller investeringarna genomf\u00f6rs.<\/td><\/tr><tr><th scope=\"row\">St\u00f6dmottagare som \u00e4r revisionspliktig<\/th><td>Art. 74.2 kungligt dekret 887\/2006<\/td><td>Bidragsredovisningen granskas av samma revisor, om inte st\u00f6dvillkoren f\u00f6reskriver en annan.<\/td><\/tr><tr><th scope=\"row\">Medel fr\u00e5n \u00e5terh\u00e4mtningsplanen<\/th><td>Ministerief\u00f6rordning HFP\/1030\/2021, art. 6 och 8<\/td><td>Plan mot bedr\u00e4gerier, hantering av intressekonflikter och identifiering av mottagaren, ut\u00f6ver st\u00f6dvillkoren.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e3a37 elementor-widget elementor-widget-html\" data-id=\"c4e3a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>EU-medel<\/h3><p>Granskning av bidragsredovisningar f\u00f6r st\u00f6d fr\u00e5n \u00e5terh\u00e4mtningsplanen (NextGenerationEU), FEDER och PERTE, med till\u00e4mpning av de s\u00e4rskilda instruktioner som varje f\u00f6rvaltande organ publicerar och kontroll av de krav som g\u00e4ller f\u00f6r dessa medel.<\/p><\/div><div><h3>FoU- och innovationsprojekt<\/h3><p>Kontroll av personalkostnader (redovisade timmar, tidrapporter, timkostnad), externa samarbeten, avskrivningar och indirekta kostnader, med s\u00e4rskild uppm\u00e4rksamhet p\u00e5 uppdelningen mellan projekt\u00e5r och projektpartner.<\/p><\/div><div><h3>Regionala st\u00f6d<\/h3><p>Rapporter f\u00f6r st\u00f6d fr\u00e5n alla Spaniens regioner och deras myndigheter och departement, enligt handb\u00f6ckerna och rapportmallarna f\u00f6r varje utlysning n\u00e4r s\u00e5dana finns.<\/p><\/div><div><h3>Ideella organisationer och konsortier<\/h3><p>Granskning av verksamhets- och projektbidrag i stiftelser, f\u00f6reningar och konsortier, inklusive f\u00f6rdelning av allm\u00e4nna kostnader och samverkan med andra st\u00f6d eller int\u00e4kter.<\/p><\/div><div><h3>Fler\u00e5riga bidrag<\/h3><p>St\u00f6d i projekt som l\u00f6per \u00f6ver flera \u00e5r eller med delredovisningar, d\u00e4r varje rapport samordnas med de tidigare och med de \u00e4ndringar som godk\u00e4nts i beviljandebeslutet.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c092c5 elementor-widget elementor-widget-html\" data-id=\"3c092c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Analys av st\u00f6dvillkoren och beslutet<\/h3><p>Vi l\u00e4ser st\u00f6dvillkoren, utlysningen, beviljandebeslutet och eventuella \u00e4ndringar f\u00f6r att fastst\u00e4lla rapportens omfattning och tidsfristen f\u00f6r redovisning. Det b\u00f6r g\u00f6ras i b\u00f6rjan av projektet, inte i slutet.<\/p><\/li><li><b>02<\/b><h3>Offert och avtal<\/h3><p>Vi skickar en offert anpassad efter omfattningen och undertecknar det avtal som ministerief\u00f6rordning EHA\/1434\/2007 kr\u00e4ver. Om kostnaden f\u00f6r rapporten \u00e4r st\u00f6dber\u00e4ttigande tar vi h\u00e4nsyn till det i tidsplanen.<\/p><\/li><li><b>03<\/b><h3>Mottagande av bidragsredovisningen<\/h3><p>Du tar fram verksamhetsrapporten och den f\u00f6renklade ekonomiska redog\u00f6relsen; vi kontrollerar att de inneh\u00e5ller alla delar som kr\u00e4vs enligt art. 74 och st\u00f6dvillkoren.<\/p><\/li><li><b>04<\/b><h3>Granskningsarbete<\/h3><p>Vi kontrollerar fakturor, betalningsbevis, kostnadsf\u00f6rdelning, tre anbud, andra int\u00e4kter och kraven i st\u00f6dvillkoren. Om st\u00f6dvillkoren till\u00e5ter det anv\u00e4nder vi stickprov. V\u00e4gledande tids\u00e5tg\u00e5ng: en till tre veckor beroende p\u00e5 volym.<\/p><\/li><li><b>05<\/b><h3>Uttalande fr\u00e5n ledningen och rapport<\/h3><p>St\u00f6dmottagaren undertecknar ett skriftligt uttalande och vi l\u00e4mnar rapporten med de utf\u00f6rda gransknings\u00e5tg\u00e4rderna och iakttagelserna, i tid f\u00f6r att den ska kunna l\u00e4mnas in f\u00f6re utg\u00e5ngen av tidsfristen f\u00f6r redovisning.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a616efd elementor-widget elementor-widget-html\" data-id=\"a616efd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Dokumentation och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi kommer att be dig om<\/h3><ul><li>St\u00f6dvillkor, utlysning och beviljandebeslut, med eventuella \u00e4ndringar.<\/li><li>Undertecknad verksamhetsrapport och f\u00f6renklad ekonomisk redog\u00f6relse.<\/li><li>F\u00f6rteckning \u00f6ver utgifter och investeringar, med fakturor och handlingar med motsvarande bevisv\u00e4rde.<\/li><li>Betalningsbevis (kontoutdrag, \u00f6verf\u00f6ringar).<\/li><li>Anbud fr\u00e5n leverant\u00f6rer n\u00e4r utgiften \u00f6verstiger beloppsgr\u00e4nserna f\u00f6r mindre kontrakt.<\/li><li>L\u00f6nespecifikationer, sociala avgifter och tidrapporter f\u00f6r den personal som belastar projektet.<\/li><li>Separat bokf\u00f6ring eller en kontokod som identifierar projektets kostnader.<\/li><li>F\u00f6rteckning \u00f6ver andra int\u00e4kter, st\u00f6d eller bidrag som finansierar samma verksamhet.<\/li><li>Dokumentation om hur den offentliga finansieringen har offentliggjorts och, f\u00f6r EU-medel, den dokumentation mot bedr\u00e4gerier som st\u00f6dvillkoren kr\u00e4ver.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Revisorsrapport \u00f6ver bidragsredovisningen enligt ministerief\u00f6rordning EHA\/1434\/2007 och, i f\u00f6rekommande fall, enligt utlysningens mall.<\/li><li>Granskad f\u00f6renklad ekonomisk redog\u00f6relse som bilaga till rapporten.<\/li><li>Rapportering av avvikelser som uppt\u00e4ckts under arbetet, s\u00e5 att du kan r\u00e4tta dem innan du l\u00e4mnar in.<\/li><li>Rekommendationer f\u00f6r att ordna dokumentationen inf\u00f6r kommande redovisningar eller projekt\u00e5r.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60ae43 elementor-widget elementor-widget-html\" data-id=\"c60ae43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a09f4 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b2a09f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1871\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1871\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">N\u00e4r \u00e4r revisorsrapporten obligatorisk f\u00f6r ett bidrag?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1871\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1871\"><p>N\u00e4r st\u00f6dvillkoren eller utlysningen f\u00f6reskriver bidragsredovisning med revisorsrapport enligt art. 74 i kungligt dekret 887\/2006. Det finns inget enhetligt belopp f\u00f6r alla st\u00f6d: varje st\u00f6dordning best\u00e4mmer sin redovisningsform. L\u00e4s dina st\u00f6dvillkor eller kontakta oss med beviljandebeslutet till hands.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1872\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1872\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vem v\u00e4ljer revisorn?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1872\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1872\"><p>Om din organisation \u00e4r revisionspliktig granskas bidragsredovisningen av samma revisor, om inte st\u00f6dvillkoren f\u00f6reskriver en annan. Om den inte \u00e4r revisionspliktig utser du revisorn, om inte st\u00f6dvillkoren ger den beviljande myndigheten den uppgiften (art. 74.2 och 74.3 i kungligt dekret 887\/2006). Revisorn m\u00e5ste i samtliga fall vara registrerad som praktiserande i ROAC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1873\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1873\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c4r kostnaden f\u00f6r revisorsrapporten st\u00f6dber\u00e4ttigande?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1873\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1873\"><p>Bara om st\u00f6dvillkoren f\u00f6reskriver det och upp till det tak som anges d\u00e4r (art. 74.3 i kungligt dekret 887\/2006). Vissa regionala utlysningar g\u00f6r det; kontrollera din innan du budgeterar projektet.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1874\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1874\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c4r det samma sak som en revision av r\u00e4kenskaperna?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1874\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1874\"><p>Nej. Det \u00e4r en granskning med \u00e5tg\u00e4rder som fastst\u00e4lls i ministerief\u00f6rordning EHA\/1434\/2007, och rapporten anger uttryckligen att den inte inneh\u00e5ller n\u00e5got uttalande om \u00e5rsbokslutet. Den \u00e4r begr\u00e4nsad till redovisningen av ett visst bidrag.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1875\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1875\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Inneb\u00e4r bidrag att \u00e5rsbokslutet m\u00e5ste revideras?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1875\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1875\"><p>Ja, om organisationen under ett r\u00e4kenskaps\u00e5r f\u00e5r offentliga bidrag eller st\u00f6d, eller EU-medel, till ett sammanlagt belopp \u00f6ver 600\u00a0000 \u20ac. D\u00e5 ska det r\u00e4kenskaps\u00e5ret och de \u00e5r d\u00e5 transaktionerna eller investeringarna genomf\u00f6rs revideras (andra till\u00e4ggsbest\u00e4mmelsen i kungligt dekret 2\/2021), och revisorn ska v\u00e4ljas innan det r\u00e4kenskaps\u00e5r som ska revideras har l\u00f6pt ut (fj\u00e4rde till\u00e4ggsbest\u00e4mmelsen).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1876\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1876\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vilka utgifter brukar st\u00e4lla till problem vid granskningen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1876\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1876\"><p>Utgifter som betalats f\u00f6r sent eller kontant utan tillr\u00e4ckligt underlag, saknade tre anbud n\u00e4r s\u00e5dana kr\u00e4vdes, personaltimmar utan tillf\u00f6rlitlig registrering, avdragsgill moms som redovisats som kostnad och utgifter som inte tydligt kan kopplas till den st\u00f6dber\u00e4ttigade verksamheten. Att uppt\u00e4cka dem innan redovisningen l\u00e4mnas in f\u00f6rhindrar partiella \u00e5terkrav.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1877\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1877\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hur l\u00e4nge m\u00e5ste jag spara dokumentationen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1877\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1877\"><p>Enligt lag 38\/2003 ska underlagen bevaras s\u00e5 l\u00e4nge de kan bli f\u00f6rem\u00e5l f\u00f6r granskning och kontroll (art. 14.1.g), och r\u00e4tten att besluta om \u00e5terbetalning preskriberas efter fyra \u00e5r (art. 39). St\u00f6dvillkoren och EU-regler kan f\u00f6reskriva ytterligare tidsfrister, s\u00e5 de b\u00f6r kontrolleras f\u00f6r varje st\u00f6d.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1878\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1878\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Arbetar ni med st\u00f6dmottagare i alla Spaniens regioner?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1878\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1878\"><p>Ja. Vi granskar bidragsredovisningar f\u00f6r st\u00f6dmottagare i hela Spanien, oavsett beviljande myndighet: staten, regionerna, kommunerna eller EU-medel. En stor del av arbetet g\u00f6rs med digital dokumentation. <a href=\"\/sv\/kontakt\/\">Kontakta oss<\/a> s\u00e5 tar vi fram en offert.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"N\\u00e4r \\u00e4r revisorsrapporten obligatorisk f\\u00f6r ett bidrag?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>N\\u00e4r st\\u00f6dvillkoren eller utlysningen f\\u00f6reskriver bidragsredovisning med revisorsrapport enligt art. 74 i kungligt dekret 887\\\/2006. Det finns inget enhetligt belopp f\\u00f6r alla st\\u00f6d: varje st\\u00f6dordning best\\u00e4mmer sin redovisningsform. L\\u00e4s dina st\\u00f6dvillkor eller kontakta oss med beviljandebeslutet till hands.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vem v\\u00e4ljer revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Om din organisation \\u00e4r revisionspliktig granskas bidragsredovisningen av samma revisor, om inte st\\u00f6dvillkoren f\\u00f6reskriver en annan. Om den inte \\u00e4r revisionspliktig utser du revisorn, om inte st\\u00f6dvillkoren ger den beviljande myndigheten den uppgiften (art. 74.2 och 74.3 i kungligt dekret 887\\\/2006). Revisorn m\\u00e5ste i samtliga fall vara registrerad som praktiserande i ROAC.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c4r kostnaden f\\u00f6r revisorsrapporten st\\u00f6dber\\u00e4ttigande?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bara om st\\u00f6dvillkoren f\\u00f6reskriver det och upp till det tak som anges d\\u00e4r (art. 74.3 i kungligt dekret 887\\\/2006). Vissa regionala utlysningar g\\u00f6r det; kontrollera din innan du budgeterar projektet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c4r det samma sak som en revision av r\\u00e4kenskaperna?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. Det \\u00e4r en granskning med \\u00e5tg\\u00e4rder som fastst\\u00e4lls i ministerief\\u00f6rordning EHA\\\/1434\\\/2007, och rapporten anger uttryckligen att den inte inneh\\u00e5ller n\\u00e5got uttalande om \\u00e5rsbokslutet. Den \\u00e4r begr\\u00e4nsad till redovisningen av ett visst bidrag.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Inneb\\u00e4r bidrag att \\u00e5rsbokslutet m\\u00e5ste revideras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja, om organisationen under ett r\\u00e4kenskaps\\u00e5r f\\u00e5r offentliga bidrag eller st\\u00f6d, eller EU-medel, till ett sammanlagt belopp \\u00f6ver 600\\u00a0000 \\u20ac. D\\u00e5 ska det r\\u00e4kenskaps\\u00e5ret och de \\u00e5r d\\u00e5 transaktionerna eller investeringarna genomf\\u00f6rs revideras (andra till\\u00e4ggsbest\\u00e4mmelsen i kungligt dekret 2\\\/2021), och revisorn ska v\\u00e4ljas innan det r\\u00e4kenskaps\\u00e5r som ska revideras har l\\u00f6pt ut (fj\\u00e4rde till\\u00e4ggsbest\\u00e4mmelsen).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilka utgifter brukar st\\u00e4lla till problem vid granskningen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Utgifter som betalats f\\u00f6r sent eller kontant utan tillr\\u00e4ckligt underlag, saknade tre anbud n\\u00e4r s\\u00e5dana kr\\u00e4vdes, personaltimmar utan tillf\\u00f6rlitlig registrering, avdragsgill moms som redovisats som kostnad och utgifter som inte tydligt kan kopplas till den st\\u00f6dber\\u00e4ttigade verksamheten. Att uppt\\u00e4cka dem innan redovisningen l\\u00e4mnas in f\\u00f6rhindrar partiella \\u00e5terkrav.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e4nge m\\u00e5ste jag spara dokumentationen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Enligt lag 38\\\/2003 ska underlagen bevaras s\\u00e5 l\\u00e4nge de kan bli f\\u00f6rem\\u00e5l f\\u00f6r granskning och kontroll (art. 14.1.g), och r\\u00e4tten att besluta om \\u00e5terbetalning preskriberas efter fyra \\u00e5r (art. 39). St\\u00f6dvillkoren och EU-regler kan f\\u00f6reskriva ytterligare tidsfrister, s\\u00e5 de b\\u00f6r kontrolleras f\\u00f6r varje st\\u00f6d.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Arbetar ni med st\\u00f6dmottagare i alla Spaniens regioner?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi granskar bidragsredovisningar f\\u00f6r st\\u00f6dmottagare i hela Spanien, oavsett beviljande myndighet: staten, regionerna, kommunerna eller EU-medel. En stor del av arbetet g\\u00f6rs med digital dokumentation. <a href=\\\"\\\/sv\\\/kontakt\\\/\\\">Kontakta oss<\\\/a> s\\u00e5 tar vi fram en offert.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50e61c elementor-widget elementor-widget-html\" data-id=\"d50e61c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regler som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Lag 38\/2003 av den 17 november 2003, spanska allm\u00e4nna bidragslagen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 887\/2006 av den 21 juli, f\u00f6rordning till den allm\u00e4nna bidragslagen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Ministerief\u00f6rordning EHA\/1434\/2007 av den 17 maj, standard f\u00f6r revisorers granskning av bidragsredovisningar<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021 av den 12 januari, spanska revisionsf\u00f6rordningen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Ministerief\u00f6rordning HFP\/1030\/2021 av den 29 september, f\u00f6rvaltningssystemet f\u00f6r Spaniens plan f\u00f6r \u00e5terh\u00e4mtning, omvandling och resiliens<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information uppdaterad per 2026-10-13. Ers\u00e4tter inte en analys av ditt enskilda fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee31b6 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8ee31b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/ivace-stod-redovisning-revisorsrapport\/\"><small>2026-10-07 \u00b7 Bidrag och EU-medel<\/small><b>St\u00f6d fr\u00e5n IVACE+i: s\u00e5 redovisas de med rapport fr\u00e5n en ROAC-revisor<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/revisorsrapport-redovisning-av-bidrag\/\"><small>2026-10-06 \u00b7 Bidrag och EU-medel<\/small><b>Revisorsrapport till bidragsredovisningen: guide f\u00f6r bidrag i Valenciaregionen<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/avslut-prtr-nextgenerationeu-redovisning-2026\/\"><small>2026-10-06 \u00b7 Bidrag och EU-medel<\/small><b>\u00c5terh\u00e4mtningsplanen avslutas 2026: vad mottagare av NextGenerationEU-medel b\u00f6r f\u00f6rbereda<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b84be2 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"0b84be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93e0ce0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"93e0ce0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c770f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"e4c770f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd71945 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"dd71945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704b11d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"704b11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c512 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e01c512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b98095d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b98095d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ddd71 elementor-widget elementor-widget-html\" data-id=\"a8ddd71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f04c1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"58f04c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3e8ef ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"fa3e8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5f4ed elementor-widget elementor-widget-html\" data-id=\"2d5f4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd5831 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bfd5831\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-398eb33 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"398eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-offentlig-sektor\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997d527 elementor-widget elementor-widget-html\" data-id=\"997d527\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634da65 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"634da65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av offentlig sektor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac89b7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5ac89b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialiserad revision enligt revisionsstandarderna f\u00f6r den spanska offentliga sektorn (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a61179 elementor-widget elementor-widget-html\" data-id=\"1a61179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/span><span>F\u00f6rvaltning av kommuners tillg\u00e5ngar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed01e56 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed01e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9fef765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9fef765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/sarskilda-yttranden\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf0f6c elementor-widget elementor-widget-html\" data-id=\"6bf0f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc0c34 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1dc0c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">S\u00e4rskilda yttranden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d482c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"54d482c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ett brett utbud av s\u00e4rskilda yttranden och bestyrkandetj\u00e4nster anpassade efter dina behov.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d11ec elementor-widget elementor-widget-html\" data-id=\"20d11ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u00d6versiktlig granskning (ISRE 2400)<\/span><span>\u00d6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400)<\/span><span>\u00d6kning och minskning av kapital<\/span><span>Kvittning av fordringar<\/span><span>Apportegendom<\/span><span>Ombildning av bolag<\/span><span>Fusioner och delningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f24495 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2f24495\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12a5023 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12a5023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bcea406 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcea406\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19de14 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a19de14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 revision av bidrag<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82bf77 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c82bf77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c12c17 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"4c12c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e0a4c ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e4e0a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb8a2b ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"bcb8a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Rapport fr\u00e5n ROAC-revisor \u00f6ver bidragsredovisningen (art. 74 kungligt dekret 887\/2006): EU-medel, statliga och regionala st\u00f6d samt FoU-bidrag.<\/p>\n","protected":false},"author":1,"featured_media":304,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1678","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revision av bidrag i Spanien | 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