## Annex 2B Guidelines for Specific Procedures to be performed 

[This Annex provides standard guidelines for the specific procedures to be performed and these guidelines shall not be modified] 

## 1 Verification Evidence 

When performing the specific procedures listed in Annex 2A the Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets and obtaining confirmations. 

The Auditor obtains verification evidence from these procedures to draw up his report of factual findings. Verification evidence is all information used by the Auditor in arriving at the factual findings and it includes the information contained in the accounting records underlying the Financial Report and other information (financial and non-financial). 

The contractual requirements that relate to verification evidence are: 

• The Contractor shall keep full accurate and systematic records and accounts in respect of the services in such form and detail as is sufficient to establish accurately that the number of working days and the actual incidental expenditure identified in the Contractor's invoice(s) have been duly incurred for the performance of the services (Article 24.1 of the General Conditions of the Service Contract); 

• Timesheets must be maintained and approved (Article 24.2 of the General Conditions); 

• The Contractor will allow the verification of original documents, supporting documents for the accounts, accounting documents and any other document relevant to the financing of the project (Article 25.1 General Conditions); 

• The Contractor will give appropriate access to its information systems, as well as all documents and databases concerning the technical and financial management of the project. Documents must be easily accessible and filed so as to facilitate their examination (Article 25.2 General Conditions); 

• All reports and data such as maps, diagrams, drawings, specifications, plans, statistics, calculations, databases, software and supporting records or materials acquired, compiled or prepared by the Contractor in the performance of the Contract shall be the absolute property of the Contracting Authority unless otherwise specified (Article 14.1 of the General Conditions). 

Moreover, for the purpose of the procedures listed in Annex 2A, supporting documents: 

• Shall be available in the original form or in the form of copies including in electronic form. 

Guidance : records and accounting and supporting documents should be available in documentary form, whether paper, electronic or other medium (e.g. a written record of a meeting is more reliable than an oral presentation of the matters discussed). Electronic documents can be accepted only where: 

- the documentation was first received or created (e.g. an order form or confirmation) by the Contractor(s) in electronic form; or 

- the Auditor is satisfied that the Contractor uses an electronic archiving system which meets established standards (e.g. a certified system which complies with national law). 

• Should preferably be obtained from independent sources outside the entity (an original suppliers invoice or contract is more reliable than an internally approved receipt note); 

• Which is generated internally is more reliable if it has been subject to control and approval; 

