A recent audit has now confirmed issues with the Luxembourg Science Center's billing, with missing time sheets and other irregularities in the Center's management.
After RTL Today already reported on the key takeaways of the KPMG audit of the Luxembourg Science Centre (LSC) – which was commissioned by the Education Ministry – a few weeks ago, the full document has now been made public. According to the audit, KMPG was unable to confirm that the hours billed by the Center's founder and president Nicolas Didier were "real and tangible" after checking the books, with the invoices in question being made by Didier's own firm GGM11 and amounting to €1.9 million.
The highest amount was €1.4 million for the planning of the second extension phase of the Center, with close to half of the billed hours going to a single employee. However, the time sheets for this employee did not exist and were only created retrospectively for the 2018–2022 period after KPMG asked requested them in the context of the audit.
"In conclusion, although the former GGM11 workshop manager is the first billing item for phase two, we are unable to confirm either the nature of the work provided or the hourly volumes worked", KPMG notes while drawing attention to further discrepancies such as excessive multiplier rates.
The audit also questions the use of the OAI rate – usually billed by members of the Order of Architects and Consulting Engineers – although no official OAI member was involved in the project. Parts of these services amounted to €250,000 and have already been paid to Didier's own son among others.
KPMG officials underline that they did not evaluate potential consequences according to tax regulation, civil law, or penal law. And while not making a direct accusation of personal enrichment against Didier, they question the business model of GGM11, which has no clients other than the LSC.
A future for Science Center: Only without Nicolas Didier, say MPs
The parliamentary committees for Education and Budget Control discussed the audit regarding the Science Center on Monday.
"After the Luxembourg Science Center accepted the Ministry of Education's conditions for a convention, it is up to the non-profit to implement it," said Minister Claude Meisch following the parliamentary committee session on Monday afternoon.
Governance of the Science Center was a focal point of criticism. Founder and president Nicolas Didier also serves as General Director and owns the company GGM11, whose only client is the Science Center.
When asked whether Didier should remain in a leadership position following accusations of poor management, Minister Meisch initially gave an evasive response. He noted that association members determine the board of directors, who then appoint the General Director. However, the new convention stipulates that one person cannot hold both president and general director roles and that the state must have two representatives on the board of the Luxembourg Science Center (LSC). These state representatives "will have a clear mandate to advocate that it would be beneficial, and in the interest of the LSC, for Nicolas Didier to no longer hold a leading role," Meisch stated.
MP Meris Šehović of the Green Party (déi gréng) emphasised that the KPMG audit revealed significant structural dysfunctions. He pointed out overbillings and that the working hours billed by Nicolas Didier's company cost far less than what was charged to the Science Center and thus the state. "The state ultimately paid seven times more than what the hour cost GGM11," Šehović explained. The pressing question now is where all that money went and whether substantial tax funds have been misappropriated since 2015.
The Ministry of Education has referred the Science Center case to the public prosecutor's office, indicating potential legal consequences, noted MP Franz Fayot of the Luxembourg Socialist Workers' Party (LSAP). MP Fred Keup of the Alternative Democratic Reform Party (adr) suggested that "something has gone awry," the affair could become political, raising questions about what Minister Claude Meisch knew and his involvement.
LSAP MP Franz Fayot also questioned whether the Ministry's conditions for the Science Center were adequate. He found the Minister's assurance that two delegates would be sent to the board of directors to be "relatively relaxed" and potentially ineffective in guaranteeing Ministry decision-making power. "Considering that the Luxembourg state funds the Science Center, without which it wouldn't exist," Fayot stressed, "an absolute condition must be the resolution of the conflict of interest."
Another condition for the convention between the Science Center and the state is the integration of personnel and materials from Nicolas Didier's company, GGM11, into the Science Center. MP Sven Clement of the Pirate Party highlighted that the €1.9 million invoice GGM11 billed the non-profit remains unpaid. The state stipulated that these invoices should not be paid as there was no assignment or financing commitment from the state. "If the beneficial owner of GGM11 continues to influence the non-profit, there will always be a conflict of interest," Clement argued, warning that this could lead to potential blackmail situations.
MP Stéphanie Weydert of the Christian Social People's Party (CSV) emphasised the need for a thorough governance overhaul to enable a fresh start. The MPs collectively believe that this will only be possible without Nicolas Didier's involvement.
