A:

The simple answer is 'No'

The Commission official answer is:

"...The audit certificate certifies that costs incurred in a given reporting period (and declared in the Form C) meet the eligibility criteria stipulated in Article II.19 of the FP6 model contract and are by definition contained in the management activity. As an audit certificate is not linked to costs incurred in a particular activity (except for management) and relates to the sum of costs incurred in all activities it is not possible to charge their costs to other activities.

Furthermore, Article II.26 of the FP6 model contract stipulates that “the cost of this certification is an eligible cost under the activity relating to Management of the consortium”...."