and recalculated the personnel costs for employees included in the sample. There were no discrepancies between the personnel costs charged to the action and the costs recalculated by the Auditor. Further procedures if ‘additional remuneration’ is paid To confirm standard factual findings 6-9 listed in the next column, the Auditor: reviewed relevant documents provided by the Beneficiary (legal form, legal/statutory obligations, the Beneficiary’s usual policy on additional remuneration, criteria used for its calculation, the Beneficiary's usual remuneration practice for projects funded under national funding schemes…); recalculated the amount of additional remuneration eligible for the action based on the supporting documents received (full-time or part-time work, exclusive or non-exclusive dedication to the action, usual remuneration paid for projects funded by national schemes) to arrive at the applicable FTE/year and pro-rata rate (see data collected in the course of carrying out the procedures under A.2 ‘Productive hours’ and A.4 ‘Time recording system’). ‘Additional remuneration’ means any part of the remuneration which exceeds what the person would be paid for time worked in projects funded by national schemes. If any part of the remuneration paid to the employee qualifies as "additional remuneration" and is eligible under the provisions of article 6.2.A.1, this can be charged as eligible cost to the action up to the following amount: (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000/YEAR; The Beneficiary paying “additional remuneration” was a non-profit legal entity. The amount of additional remuneration paid corresponded to the Beneficiary’s usual remuneration practices and was consistently paid whenever the same kind of work or expertise was required. The criteria used to calculate the additional remuneration were objective and generally applied by the Beneficiary regardless of the source of funding used. The amount of additional remuneration included in the personnel costs charged to the
The costs were supported by audit evidence and registered in the accounts. For personnel seconded by a third party and included in the sample (not subcontractors) To confirm standard factual findings 18-21 listed in the next column, the Auditor reviewed following information/documents provided by the Beneficiary: their secondment contract(s) notably regarding costs, duration, work description, place of work and ownership of the results; if there is reimbursement by the Beneficiary to the third party for the resource made available (in-kind contribution against payment): any documentation that supports the costs declared (e.g. contract, invoice, bank payment, and proof of registration in its accounting/payroll, etc.) and reconciliation of the Financial Statement(s) with the accounting system (project accounting and general ledger) as well as any proof that the amount invoiced by the third party did not include any profit; if there is no reimbursement by the Beneficiary to the third party for the resource made available (in-kind contribution free of charge): a proof of the actual cost borne by the Third Party for the resource made available free of charge to the Beneficiary such as a statement of costs incurred by the Third Party and proof of the registration in the Third Party's accounting/payroll; any other document that supports the costs declared (e.g. invoices, etc.). Seconded personnel reported to the Beneficiary and worked on the Beneficiary’s premises (unless otherwise agreed with the Beneficiary). The results of work carried out belong to the Beneficiary, or, if not, the Beneficiary has obtained all necessary rights to fulfil its obligations as if those results were generated by itself.. If personnel is seconded against payment: The costs declared were supported with documentation and recorded in the Beneficiary’s accounts. The third party did not include any profit.
The ‘annual productive hours’ used for calculating the hourly rate were consistent with the usual cost accounting practices of the Beneficiary and were equivalent to at least 90 % of the ‘annual workable hours’. A.3 HOURLY PERSONNEL RATES I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit costs): If the Beneficiary has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Beneficiary provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Beneficiary has indeed used the methodology approved. If so, no further verification is necessary. If the Beneficiary does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; recalculated the unit costs (hourly rates) of staff included in the sample following the results of the procedures carried out in A.1 and A.2. II) For individual hourly rates: The Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal The Beneficiary applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Beneficiary’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Beneficiary applies the methodology approved by the Commission (CoMUC): The Beneficiary used the Commission-approved to calculate hourly rates. It corresponded to the organisation's usual cost