## 2 Information about the Service Contract 

## Chapter 1 should include a brief description of the Service Contract and the Contractor's activities. (maximum 1 page) 

## 3 Procedures performed and Factual Findings 

We have performed the specific procedures listed in Annex 2A of the terms of reference for the expenditure verification of the Service Contract. These procedures are: 

1 General Procedures 

2 Procedures to verify conformity of Expenditure with the Budget and Analytical Review 

3 Procedures to verify Fees and Expenditure 

We have applied the principles and criteria for the verification of expenditure as set out in Annex 2B (sections 3 and 4) of the ToR for this expenditure verification. 

<Explain here difficulties or problems encountered if any> 

The total expenditure verified by us amounts to [ EUR ] < amount > and is summarised in the table below. 

<Provide here a summary table of the Financial Report in Annex 1 presenting for each (sub) heading the total fee and expenditure amount reported by the Contractor> 

We have verified the fees and expenditure as shown in the above summary table. For this purpose we have carried out the verification procedures specified at point 3.1 and 3.2 of Annex 2A of the ToR for this expenditure verification. We report our factual findings resulting from these procedures below. 

## 1 General Procedures 

## 1.1 Terms and Conditions of the Service Contract 

We have obtained an understanding of the terms and conditions of this Service Contract in accordance with the guidelines in Annex 2B (point 2) of the ToR for this expenditure verification. 

<Describe the factual findings that have arisen from procedures 1.1- 1.5 in Annex 2A. If there are no factual findings this should be explicitly stated as follows for each procedure: 'No factual findings have arisen from this procedure'.> 

## 1.2 Financial Report and Invoice for the Service Contract 

## 1.3 Rules for Accounting and Record keeping 

## 1.4 Reconciling the Financial Report to the Contractor's Accounts and Records 

## 1.5 Exchange Rates 

## 2 Procedures to verify conformity of Expenditure with the Budget and Analytical Review 

## 2.1 Budget of the Service Contract 

## 2.2 Amendments to the Budget of the Service Contract 

