A.3 HOURLY PERSONNEL RATES I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit costs): 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 guidelines that explain how to calculate hourly rates; recalculated the hourly rates of staff included in the sample following the results of the procedures carried out in A.1and A.2. “Unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices”: It is calculated by dividing the amount of personnel costs of the category to which the employee belongs verified in line with procedure A.1 by the number of FTE and the annual total productive hours of the same category. calculated by the Beneficiary in accordance with procedure A.2. 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 were applied]
constitute an exception and shall be justified under Article 31 of Directive 2004/18/EC or Article 40 of Directive 2014/17/EC by the party seeking to rely on their use) or the amendments are compliant with Article 72 of Directive 2014/24/EU or Article 89 of Directive 2014/25/EU if the national transposing these Directives was applicable to the contract in question; amendments do not introduce changes which are materially different in character from the conditions of the original contract showing the intention to renegotiate essential terms of the contract; amendments do not introduce conditions which, had they been part of the initial award procedure, would have allowed for the admission of tenderers other than those initially admitted or would have allowed for the acceptance of a tender other than the one initially accepted; the scope of the contract has not been extended considerably to encompass services not covered initially; the economic balance of the contract has not changed in favour of the supplier in a manner which was not provided for in the terms of the initial procurement documents. Where the national law transposing Directives 2014/24/EU or 2014/25/EU is applicable and a new contractor replaces the one to which the contract was initially awarded the amendment is in line with Article 72(1)(d) of Directive 2014/24/EU or Article 89(1)(d) of Directive 2014/25/EU: there is either (1) an unequivocal review clause or option or , (2) a universal or partial succession of the initial contractor and the new contractor fulfils the The deadlines to request participation, submit tenders, or ask for information were compliant with the requirements of the applicable national law transposing the EU Directives on public procurement. The procurement procedures applied were transparent and non-discriminatory. The selection and award criteria were published in the contract notice / tender specifications. No changes to the exclusion / selection / award criteria were made after the submission of tenders. The evaluation was on criteria. The award decision was consistent with the results obtained and the contract was awarded to the best ranked tender.
otherwise the sample should have a minimum of 5 items, or 10% of the total costs declared under this category, whichever number is the highest) The Auditor inspected the sample and verified that: travel and subsistence costs were consistent with the Beneficiary's usual policy for travel. In this context, the Beneficiary provided evidence of its normal policy for travel costs (e.g. use of first class tickets, reimbursement by the Beneficiary on the basis of actual costs, a lump sum or per diem) to enable the Auditor to compare the travel costs charged with this policy; travel costs are correctly identified and allocated to the action (e.g. trips are directly linked to the action) by reviewing relevant supporting documents such as minutes of meetings, workshops or conferences, their registration in the correct project account, their consistency with time records or with the dates/duration of the workshop/conference; no ineligible costs or excessive or reckless expenditure was declared (see Articles II.19.3 and II.19.4 of the Agreement). The costs declared were incurred within the reporting period and free from costs set out in Article II.19.4 of the Agreement. D.2 COSTS FOR EQUIPMENT, INFRASTRUCTURE OR OTHER ASSETS The Auditor obtained the detail/breakdown of equipment, infrastructure and assets and sampled ______ cost items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 5 items, or 10% of the total costs declared under this category, whichever number is the highest). In addition to the verifications listed point B.1.1) (standard findings 33-43) or, if applicable, also under point B.1.2) (standard findings 44-63), the Auditor performed the following: If only the depreciation are eligible in accordance with Article II.19.2 (c) of the Agreement: the Auditor recalculated the depreciation costs and verified that they were in line with the applicable rules in the international accounting standards and the usual [choose one option and delete the other]. [Option 1: Only the depreciation for equipment, infrastructure or other assets are eligible in accordance with Article II.19.2 (c) of the Agreement]. [Option 2: The full purchase costs are eligible in
accounting practices of the Beneficiary (e.g. depreciation calculated on the acquisition value); accordance with Article II.19.2 (c) of the Agreement]. Where only depreciation costs are eligible, the depreciation method used to charge the asset to the action was in line with the applicable rules of the Beneficiary's country and the Beneficiary's usual accounting policy. only the depreciation costs are eligible, the amount charged corresponded to the actual usage for the action.
(http://www.ecb.europa.eu/stats/exchange/eurofxref/html/index.en.html ), determined over the corresponding reporting period. If no daily euro exchange rate is published in the Official Journal of the European Union for the currency in question, conversion shall be made at the average of the monthly accounting rates established by the Commission and published on its website ( ), determined over the corresponding reporting period. A guide to currency conversion to euro is available from the INEA website: b) For Beneficiaries with accounts established in euros The Auditor sampled ______ cost selected randomly and verified that the exchange rates used for converting other currencies into euros were in accordance with the following rules established in the Agreement ( full coverage is required if there are fewer than 5 items, otherwise the sample should have a minimum of 5 item, or 10% of the total, whichever number is the highest): Costs incurred in another currency shall be converted into euro by applying the Beneficiary’s usual accounting practices. The Beneficiary applied its usual accounting practices. F COMPLIANCE WITH ELIGIBILITY PERIOD F1 a) Regardless of their nature, the Auditor samples the 10 earliest dated and 10 latest dated transactions in the financial statement). If cost items falling into this category have already been sampled under previous checked, and eligibility verified, the test does not have to be repeated. The Auditor inspected the sample and verified that: the declared costs were incurred during the reporting period covered by the cost declaration; the declared costs were accounted in line with the beneficiary's usual accounting practice; 'The Auditor verified that no ineligible such as deductible VAT, exchange rate losses, excessive or reckless expenditure were declared (see Article II.19.4 of the Agreement) The costs declared were incurred within the reporting period and free from costs set out in Article II.19.4 of the Agreement. The declared costs were accounted according to the Beneficiary's usual accounting practice.