rate (see data collected in the course of carrying out the procedures under A.2 ‘Productive hours’ and A.4 ‘Time recording system’). If any part of the remuneration paid to the employee is not mandatory according to the national law or the employment contract ("additional remuneration") and is eligible under the provisions of article II.20, 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; (b) if the person exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount of EUR 8 000, or (c) if the person does not work exclusively on the action: up to a pro-rata amount calculated in accordance to article II.20. 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 action was capped at EUR 8,000 per FTE/year (up to the equivalent pro-rata amount if the person did not work on the action full-time during the year or did not work exclusively on the action). Additional procedures in case “unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices” is applied: The personnel costs included in the Financial Statement were calculated in
of the third party and were supported with documentation. A.2 PRODUCTIVE HOURS To confirm standard factual findings 23-28 listed in the next column, the Auditor reviewed relevant documents, especially national legislation, labour agreements and contracts and time records of the persons included in the sample, to verify that: the annual productive hours applied were calculated in accordance with one of the methods described below, the full-time equivalent (FTEs) ratios for employees not working full-time were correctly calculated. If the Beneficiary applied method B, the auditor verified that the correctness in which the total number of hours worked was calculated and that the contracts specified the annual workable hours. If the Beneficiary applied method C, the auditor verified that the ‘annual productive hours’ applied when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable hours’. The Auditor can only do this if the calculation of the standard annual workable hours can be supported by records, such as national legislation, labour agreements, and contracts. Beneficiary's Productive hours' for persons working full time shall be one of the following methods: a. 1720 annual productive hours (pro-rata for persons not working full-time) b. the total number of hours worked by the person for the beneficiary in the year (this method is also referred to as ‘total number of hours worked’ in the next column). The The Beneficiary applied method [choose one option and delete the others] [A: 1720 hours] [B: the ‘total number of hours worked’] [C: ‘annual productive used correspond to usual accounting practices] Productive were calculated annually. For employees not working full-time the full-time equivalent (FTE) ratio was correctly applied. If the Beneficiary applied method B. The calculation of the number of ‘annual workable overtime and absences was verifiable based on the documents provided by the Beneficiary.