verified the employees included in the sample were charged under the correct category 12) Any estimated or (in accordance with the criteria used by the Beneficiary to establish personnel budgeted element categories) by reviewing the contract/HR-record or analytical accounting records; used by the verified that there is no difference between the total amount of personnel costs used in Beneficiary in its calculating the cost per unit and the total amount of personnel costs recorded in the calculation were statutory accounts; relevant for verified whether actual personnel costs were adjusted on the basis of budgeted or calculating personnel estimated elements and, if so, verified whether those elements used are actually costs and relevant for the calculation, objective and supported by documents. corresponded to objective and verifiable information.
verified the employees included in the sample were charged under the correct category (in accordance with the criteria used by the Beneficiary to establish personnel categories) by reviewing the contract/HR-record or analytical accounting records; verified that there is no difference between the total amount of personnel costs used in calculating the cost per unit and the total amount of personnel costs recorded in the statutory accounts; verified whether actual personnel costs were adjusted on the basis of budgeted or estimated elements and, if so, verified whether those elements used are actually relevant for the calculation, objective and supported by documents. 12) Any estimated or budgeted element used by the Beneficiary in its calculation were relevant for calculating personnel costs and corresponded to objective and verifiable information.