personnel cost rates applied for the cost declaration to be in line with the BNRF’s usual cost accounting standards. personnel cost rates. Indicate the total number of productive hours used and hourly rates. Where sampling is used, selection should be random with a view to producing a representative sample. 'Productive represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The Auditor recalculated the productive hours. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the BNRF). If the productive hours or costs of personnel cannot be recalculated, they should be listed (together with the amounts) as exceptions in the main report. If the productive hours’ calculation does not correspond to the usual accounting practice of the beneficiary, this should be reported as an exception in the main report. A.2 Personnel costs – FTE rate average personnel cost rates are used, to recalculate the rates applied for the cost declaration to be in line with the BNRF’s cost accounting practice. • The Auditor inspected all relevant manuals/processes and/or internal guidance describing the methodology used to calculate average personnel costs. • The Auditor obtained a list of the average personnel calculated by the BNRF in accordance with the methodology used. • The Auditor obtained the personnel cost data based on which the average personnel rate(s) are calculated.
C.2 Costs of other goods and services The Auditor sampled ______cost items selected randomly. Full coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 10 items, or 10% of the total, whichever number is highest. Purchase of goods, works and services for the project in accordance with the BNRF’s usual practice, allocated correctly to the IMI activity and incurred in the period of the Financial Statement. Note: Subcontracting of actual core project work as described in the Description of Action (Annex I) is not covered under this procedure. It falls under procedure 5. Note: Where all purchased goods, works and services are included in the FTE rate according to the BNRF’s usual cost accounting practice, this procedure is not applicable. For the purchase of goods, works or services included in the sample the Auditor checked that goods and services were acquired in conformity with the Beneficiary's internal guidelines and usual cost accounting practices; they were linked to the project as described in the description of action (Annex I to the Grant Agreement); the were not placed in the inventory of non-current assets; (Such goods and services include, for instance, consumables and supplies, dissemination (including open access), protection of results, specific evaluation of the action if it is required by the Grant Agreement, certification of financial statements, translations, reproduction.) If the Auditor finds that the goods, works and services in the sample were -not procured in accordance with the usual cost accounting practice of the BNRF; - not reconcilable to IMI project activity as described in the Description of Action (Annex I to the Grant Agreement) or the work of an Advisory Group - not procured in the period of the Financial Statement; - the goods were placed in the inventory of non-current assets; The corresponding amounts should be listed as an exception in the main report.