(2) The salaries and fees of the Contractor's personnel for who time has been charged to the Service Contract were actually incurred and paid by the Contractor in the period covered by the timesheets. For this purpose the Auditor examines payroll information (e.g. salary statements and pay slips) for staff employed by the Contractor. For personnel contracted by the Contractor (i.e. key experts and non-key experts) the Auditor examines supporting evidence relating to the charging of fees and payment (e.g. invoices and proof of payment). The Auditor can examine supporting evidence on a sample basis (e.g. for a number of months). 

(3) Key experts for who time has been charged to the contract are listed in Annex IV (key experts) of the Service Contract, that CVs are included in this Annex and that signed addendums to the Service Contract exist for key experts who have been replaced by other ones (Article 20 of the General Conditions). 

(4) The Contractor has informed the Contracting Authority of all experts other than key experts for who time has been charged to the Service Contract and that there is a written approval of the Project Manager for the appointment and replacement of these experts (Article 16 and 17 of the General Conditions). 

(5) The conditions for subcontracting in Article 4 of the General conditions have been respected and that written authorisation of the Contracting Authority has been obtained. 

## 3.1.1.3 The Contractor's personnel has carried out activities for the Service Contract 

(1) In addition to the procedures under 3.1.1.1 and 3.1.1.2 the Auditor obtains evidence, including where available independent, third-party evidence, that time charged for the Contractor's personnel (i.e. team leaders, senior and junior experts) pertains to Service Contract activities. Evidence includes but is not limited to: 

- Statements (written and oral) from the Project Manager and where available from EU Delegation Officials; 

- Monitoring and evaluation reports and memo's obtained from the EU Delegation; 

- Reports and documents drawn up by the Contractor and approved by the Contracting Authority (Article 27 of the General Conditions) as well as other activity reports and memo's produced by the Contractor and the Contractor's personnel; 

- Minutes and records of meetings of the Contractor and the Contractor's personnel with project staff, the Project Manager and EU Delegation staff; 

- Correspondence of the Contractor and the Contractor's personnel with project staff, the Project Manager and EU Delegation staff; 

- Visas and work and residence permits issued by the partner country for the Contractor's personnel as well as proof of insurance cover (e.g. medical, liability) kept by the Contractor; 

- Reports and data compiled or prepared by the Contractor in the performance of the Service Contract as specified in Article 14 of the General Conditions; 

- Complaints and comments, if any, of project staff, Project Manager and EU Delegation staff with regard to the quality and quantity of the services performed by the Contractor; 

- Any other evidence which the Auditor considers appropriate. 

(2) The Auditor reports that evidence was obtained which makes it plausible that the time charged for the Contractor's personnel relates to Service Contract activities. In case the Auditor has not been able to obtain such evidence the reasons must be specified in the Auditor's report. 

## 3.1.2 Verification of fee rates charged to the Service Contract 

