Service 02 — Sample Analysis

What Do We Actually Find Before an Audit?
Real Outputs, Representative Data.

The gap analysis, finding reports, and funding leverage calculations below are real outputs from our Incentive Defense engagements. The data comes from a representative R&D Center profile based on scenarios we frequently encounter in Turkish manufacturing.

This is not a process narrative. This is a sample of the analysis you receive when we apply it to your R&D Center.

120+

Projects Managed

€35.5M+

Incentives Defended

Ministry Audits

Zero

Loss

21 Years

R&D Experience

Sample R&D Center Profile

This profile represents a typical client structure operating in the automotive supplier industry with a 5746 R&D Center certificate.

SectorAutomotive Supplier

Scale480 employees, 54 R&D staff

R&D Budget€3.2M / year

Active Projects11 projects (under 5746 scope)

5746 StatusR&D Center — Year 6

Last Audit18 months ago (next one in ~6 months)

What's Typically in This Profile?

The R&D team is experienced, files are "ready" — but in the last audit, the auditor questioned a project's R&D content and requested additional explanation. Management says "never again." Also, there are projects in the portfolio eligible for TÜBİTAK applications, but nobody applied — team capacity was insufficient, no outside perspective.

What's Required?

About 10–12 hours total from your team. Duration: 3–4 weeks. The remaining analysis is conducted entirely by Luminairo.

Project Start & Completion Reports

Technical files of active and completed projects — as-is.

Personnel Lists & Classification

Personnel distribution and project assignments.

Incentive Structure & Audit History

5746 scope, current incentive amounts, past audit notes if available.

TÜBİTAK/EU Project History

Current or past TÜBİTAK/EU applications and results, if any.

Interviews with Project Leaders

~30-minute structured interview per project.

Compliance Score Guide

Portfolio Compliance Score is measured on a 0–100 scale. 90+: audit-resilient. 70–89: correctable gaps exist. <70: high finding risk in audit. In our experience, Turkish R&D Centers' initial measurement average falls between 55–65 — meaning most centers carry risk without knowing it.

Output — Key Findings

Findings that emerge at the end of the engagement are reported in three categories. Typical findings in this sample:

Critical — We See This in Every Engagement

Project 04 and Project 05: No R&D qualification justification

Start reports include technical feasibility but don't directly answer "why is this project R&D." The Ministry auditor looks for efforts to overcome uncertainty, not technical capability. If the question "where is the boundary of existing knowledge?" isn't answered, the project looks like standard product development. Total risk exposure: classification of 10 FTEs can be questioned — annual incentive impact ~€285K.

Critical — Personnel Drift

Personnel classification inconsistency in Project 02 and Project 05

Some personnel shown as working in R&D were also engaged in non-R&D activities during the same period. 5 people are shown as full-time R&D while activity records show 30-40% weekly production support. In an audit, this distinction is questioned on a per-project basis.

Structural Risk — Present in Most R&D Centers

Completion reports at indefensible standard

3 completed projects have completion reports in "project objectives achieved" format — no answer to the auditor's question "how was the technological uncertainty overcome?" A good completion report answers even the questions the auditor doesn't ask.

Opportunity — Often Goes Unnoticed

3 projects meet TÜBİTAK TEYDEB application criteria

Project 01, Project 03, and one upcoming project meet TÜBİTAK 1501 or 1507 criteria. All run on 5746 incentive only. Additional application doesn't require opening a new project — it requires reframing existing work from the reviewer's perspective. Estimated additional funding potential: €340K–520K.

Output — Remediation Roadmap & Risk Reduction

4 Weeks

Total Duration

Critical Actions

62 → 91+

Compliance Score

€285K

Risk Reduction

+€430K

Funding Leverage

For each finding: who does what, when it's done — priority, timeline, and responsibility clearly defined. We plan backwards from the audit date.

Project	Remediation Action	Priority	Duration	Owner
P-04	R&D qualification justification — format that answers "where is the technological uncertainty?" from the file	Critical	1 week	Luminairo + Project Leader
P-04	Personnel reclassification — activity records of 5 people to be corrected.	Critical	3 days	Luminairo + HR
P-05	Start report revision — adding R&D justification, establishing evidence chain	Critical	1 week	Luminairo + Project Leader
P-02	Personnel drift correction — updating weekly activity distribution of 3 borderline people	High	2 days	Internal Team (with Luminairo guidance)

All Projects	Completion report template creation	High	3 days	Luminairo
All Projects	Monthly internal audit checklist	Standard	1 day	Internal Team
Portfolio	Audit simulation	Critical	1 day	Luminairo + Full Team

+5 more actions — full remediation plan included in engagement

Book a Call →

Countdown to Audit Date — Risk Reduction Timeline

Week 1

Critical Fixes — P-04 & P-05

R&D qualification justification, personnel reclassification, start report revision. Score impact: 62 → 74.

Week 2

High Priority — P-02 & Documentation

Personnel drift correction, completion report template creation, evidence chain standardization. Score impact: 74 → 84.

Week 3

System Setup & Fine-Tuning

Monthly internal audit checklist, new project opening template, periodic reporting format. Score impact: 84 → 89.

Week 4

Audit Simulation

Real-conditions simulation with the Ministry auditor's typical query flow. Score impact: 89 → 91+.

Expected Audit Window

~6 months away — team ready, files audit-compliant.

Output — Funding Leverage Analysis

We evaluate portfolio projects against TÜBİTAK TEYDEB and EU framework programs. We don't chase opportunistic grants — we build defensible applications aligned with portfolio priorities.

Current vs. Optimized Funding Structure

Current State

€3.2M

5746 incentive only
TÜBİTAK/EU: €0

→

Optimized Structure

€3.2M + €430K

5746 preserved + TÜBİTAK 1501
+ 1 project EU Horizon eligible

+€430K Additional Funding

Through reframing existing projects — without opening new ones

How Does Additional Funding Potential Emerge?

Among projects already running in the portfolio, there are works that meet TÜBİTAK 1501 or 1507 application criteria. All run on 5746 incentive only. Making an additional application doesn't require opening a new project — it requires reframing existing work from the reviewer's perspective. We build applications from the evaluator's point of view.

What Do You Receive?

Compliance & Risk Summary

Management view summarizing compliance gaps and priority intervention areas.

Audit Risk View

Brief risk view showing fragile areas in audit and strengthening priorities.

Strengthened Technical Documentation

Defensible technical file structure and reusable internal work standard.

Audit Preparation Note

Preparation note summarizing critical question areas and required corrections.

Additional Funding Strategy

Concise strategy note showing additional funding opportunities from the current portfolio.

Follow-Up & Sustainability Notes

Brief follow-up and sustainability framework to prevent the same gaps from recurring.

Does Your R&D Center Show These Symptoms?

How many of these apply to your R&D Center?

Some projects' R&D qualification justification is not strong enough to explain to an auditor.

Some Article 3/1 personnel periodically shift to production support.

Completed projects' reports are in "objectives achieved" format — no narrative of technological uncertainty.

There are TÜBİTAK-eligible projects in the portfolio but no applications have been made.

In the last audit, at least one topic required additional explanation or correction.

3+ symptoms: Your R&D Center is likely carrying audit risk without knowing it. → Request a free call

1–2 symptoms is still a structural risk signal — especially if an audit is approaching. → Request a call

Your R&D Center looks above average — congratulations. There may still be additional funding opportunities.

Does Your R&D Center Face the Same Risks?

The finding report, remediation roadmap, and funding leverage above are real engagement outputs. We used representative data because we can't share client data yet. But the tools and process are the same.

In a free 20-minute call, let's hear about your situation.

Request a Free Call

What Do We Actually Find Before an Audit?Real Outputs, Representative Data.