For the persons selected that worked exclusively for the action without time records, the Auditor signed by the Beneficiary and verified evidence available demonstrating that they were in reality exclusively dedicated to the by any other evidence action and that the Beneficiary signed a declaration confirming that they have worked exclusively gathered. for the action. B COSTS OF SUBCONTRACTING B.1 The Auditor obtained the detail/breakdown of subcontracting costs and sampled ______ The use of claimed cost items selected randomly (full subcontracting costs was coverage is required if there are fewer than 10 items, foreseen in Annex 1 and costs otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number were declared in the Financial is highest). Statements under the To confirm standard factual findings 37-41 listed in the next column, the Auditor reviewed the subcontracting category. following for the items included in the sample: There were documents of the use of subcontractors was foreseen in Annex 1; requests to different providers, subcontracting costs were declared in the subcontracting category of the Financial different offers and assessment Statement; of the offers before selection of the provider in line with supporting documents on the selection and award procedure were followed; internal procedures and the Beneficiary ensured best value for money (key elements to appreciate the respect of procurement rules. this principle are the award of the subcontract to the bid offering best price-quality ratio, Subcontracts were awarded in under conditions of transparency and equal treatment. In case an existing framework accordance with the principle contract was used the Beneficiary ensured it was established on the basis of the principle of best value for money. of best value for money under conditions of transparency and equal treatment). (When different offers were not In particular, collected the Auditor explains the reasons provided by the if the Beneficiary acted as a contracting authority within the meaning of Directive Beneficiary under the caption 2004/18/EC (or 2014/24/EU) or of Directive 2004/17/EC (or 2014/25/EU), the Auditor of the Report. “Exceptions”
For the persons selected that worked exclusively for the action without time records, the Auditor verified evidence available demonstrating that they were in reality exclusively dedicated to the action and that the Beneficiary signed a declaration confirming that they have worked exclusively for the action. signed by the Beneficiary and by any other evidence gathered. B COSTS OF SUBCONTRACTING B.1 The Auditor obtained the detail/breakdown of subcontracting costs 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 10 item, or 10% of the total, whichever number is highest). To confirm standard factual findings 37-41 listed in the next column, the Auditor reviewed the following for the items included in the sample: the use of subcontractors was foreseen in Annex 1; subcontracting costs were declared in the subcontracting category of the Financial Statement; supporting documents on the selection and award procedure were followed; the Beneficiary ensured best value for money (key elements to appreciate the respect of this principle are the award of the subcontract to the bid offering best price-quality ratio, under conditions of transparency and equal treatment. In case an existing framework contract was used the Beneficiary ensured it was established on the basis of the principle of best value for money under conditions of transparency and equal treatment). In particular, if the Beneficiary acted as a contracting authority within the meaning of Directive 2004/18/EC (or 2014/24/EU) or of Directive 2004/17/EC (or 2014/25/EU), the Auditor The use of claimed subcontracting costs was foreseen in Annex 1 and costs were declared in the Financial Statements under the subcontracting category. There were documents of requests to different providers, different offers and assessment of the offers before selection of the provider in line with internal procedures and procurement rules. Subcontracts were awarded in accordance with the principle of best value for money. (When different offers were not collected the Auditor explains the reasons provided by the Beneficiary under the caption “Exceptions” of the Report.