an authorised financial officer? authorised person(s) 47. Who in your organisation is responsible for: a) initiating the purchases; b) launching the payments; c) recording the transactions? a) b) c) 48. If accounting established in other currency than the euro, what is the exchange rate used to convert into euro? Yes (please specify) / No / N/A CONFLICT OF INTEREST 49. Do you have internal written procedures for avoidance of conflict of interest (e.g. by defining specific criteria that need to be met)? Yes / No PRODUCTIVE HOURS AND HOURLY RATE CALCULAITON 50. Employees costs were declared on the basis of: actual costs, unit costs 51. Calculation of productive hours: 1720 hours, individual actual, standard productive hours 52. Annual or monthly: annual, monthly In case of standard/individual annual productive hours, please complete the table below and give a short description on how the hourly rate is calculated (give details of calculation with one practical example of one employee which costs have been charged to one of the audited actions). Productive hours calculation Year 201X Total days in a year 365 Less: Weekends 104 Less: Annual Holidays - Less: Statutory Holidays - Workable days per year (a) XXX Plus: Overtime - Less: Illness - Less: Special leave - Productive days per year (b) XXX Hours per day (c) X Workable hours per year = (a)*(c) XXXX Productive hours per year = (b)*(c) XXXX Description with example(s):
Explain with example(s) the different remuneration components for all types of staff employed for the actions under audit: (permanent employee, temporary employee, natural persons with direct contract, seconded staff, SME owner) PERSONNEL COSTS 53. Is there a certified methodology for claiming personnel costs? Yes / No 54. Do you have formal (written) policies or guidelines for employment matters like salaries, other compensation and benefits, leave, etc.? Yes / No 55. Please detail the procedures for calculation of each applicable remuneration component according to the legal basis (contracts, collective agreements or national legislation): Basic remuneration Please describe 56. Bonuses Please describe 57. Additional remuneration Please describe 58. Are the bonuses directly linked to the participation in the EU action? Yes / No 59. Are the bonuses determined on the basis of criteria which are established and documented in the internal regulations? Yes / No 60. Are the bonuses paid based on the overall financial performance of the organisation? Yes / No 61. Are the bonuses based on commercial targets or fund raising targets? Yes / No 62. Have you included in the personnel costs calculation end-of-contract indemnities? Yes / No 63. Have you included in the personnel costs calculation dividends (profit distribution)? Yes (please explain) / No
DURABLE EQUIPMENT, INFRASTRUCTURE 99. Has the organisation designed a method to allocate expenses to the project based on the degree of use of the equipment? Yes / No Please explain the method 100. Valuation rules for accounting treatment of equipment: Please specify 101. What is your usual depreciation policy and method? Please specify OTHER GOODS AND SERVICES 102. Are all purchases supported by authorised purchase orders, original invoices and proofs of payment? Yes / No 103. Have you charged self-produced consumables with an accounting value in your inventory (i.e. not internally invoiced costs for goods and services)? Yes / No / N/A 104. What is your valuation method for the consumption of stocks (LIFO, FIFO, etc.)? Please specify 105. Were goods or services charged to the action through any apportionment method (approximation, distribution keys, etc.)? Yes / No INTERNAL INVOICING 106. Do you have internal invoicing for shared resources? Yes / No 107. Have you declared costs for internally invoiced goods and services for: a) self-produced consumables; Yes / No 108. b) use of specific research devices or research facilities; Yes / No 109. c) specialised premises for hosting the research specimens used for the action; Yes / No 110. d) standardised testing or research processes; Yes / No 111. e) hosting services for visiting researchers participating in the action; Yes / No 112. f) other? Please, describe