D.1 COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES 32) Costs were The Auditor sampled [xxx] cost items selected randomly (full coverage is required if there are incurred approved fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the and reimbursed in total, whichever number is the highest). line with the Beneficiary's usual The Auditor inspected the sample and verified that: policy for travels. 33) There was a link travel and subsistence costs were consistent with the Beneficiary's usual policy for travel. between the trip and In this context, the Beneficiary provided evidence of its normal policy for travel costs(e.g. the action. use of first class tickets, reimbursement by the Beneficiary on the basis of actual costs, a 34) The supporting lump sum or per diem) to enable the Auditor to compare the travel costs charged with documents were this policy; consistent with each other regarding travel costs are correctly identified and allocated to the action (e.g. trips are directly subject of the trip, linked to the action) by reviewing relevant supporting documents such as minutes of dates, duration and meetings, workshops or conferences, their registration in the correct project account, reconciled with time their consistency with time records or with the dates/duration of the records and workshop/conference; accounting. 35) No ineligible costs no ineligible costs or excessive or reckless expenditure was declared. or excessive or reckless expenditure was declared.
D.1 COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES The Auditor sampled [xxx] 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 the highest). The Auditor inspected the sample and verified that: travel and subsistence costs were consistent with the Beneficiary's usual policy for travel. In this context, the Beneficiary provided evidence of its normal policy for travel costs(e.g. use of first class tickets, reimbursement by the Beneficiary on the basis of actual costs, a lump sum or per diem) to enable the Auditor to compare the travel costs charged with this policy; travel costs are correctly identified and allocated to the action (e.g. trips are directly linked to the action) by reviewing relevant supporting documents such as minutes of meetings, workshops or conferences, their registration in the correct project account, their consistency with time records or with the dates/duration of the workshop/conference; no ineligible costs or excessive or reckless expenditure was declared. 32) Costs were incurred approved and reimbursed in line with the Beneficiary's usual policy for travels. 33) There was a link between the trip and the action. 34) The supporting documents were consistent with each other regarding subject of the trip, dates, duration and reconciled with time records and accounting. 35) No ineligible costs or excessive or reckless expenditure was declared.