A.2 PRODUCTIVE HOURS The Beneficiary applied To confirm standard factual findings 19-23 listed in the next column, the Auditor reviewed method [choose one option and relevant documents, especially national legislation, labour agreements and contracts and time delete the others] records of the persons included in the sample, to verify that: [A: 1720 hours] the annual productive hours applied were calculated in accordance with one of the methods [B: the number of hours described below; worked’] the full-time equivalent (FTEs) ratios for employees not working full-time were correctly [C: productive hours’ ‘annual calculated. used correspond to usual accounting practices] If the Beneficiary applied method B, the Auditor verified that the correctness in which the total number of hours worked was calculated and that the contracts specified the annual workable Productive hours were hours. If the Beneficiary applied method C, the Auditor verified that the productive ‘annual calculated annually. hours’ applied when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable hours’. The Auditor can only do this if the calculation of the standard annual For employees not working workable hours can be supported by records, such as national legislation, labour agreements, and full-time the full-time contracts. equivalent (FTE) ratio was correctly applied. Beneficiary's Productive hours' for persons working full time shall be one of the following methods: If the Beneficiary applied A. 1720 hours for persons working full time (or corresponding pro-rata for persons not method B. working full-time); The calculation of the number B. the number of hours worked by the person for the beneficiary in the year (this method is also referred to as number of hours worked’ in the next column). The calculation of ‘total of workable hours’, ‘annual the total number of hours worked was done as follows: annual workable hours of the person overtime and absences was verifiable based on the
A.2 PRODUCTIVE HOURS To confirm standard factual findings 19-23 listed in the next column, the Auditor reviewed relevant documents, especially national legislation, labour agreements and contracts and time records of the persons included in the sample, to verify that: the annual productive hours applied were calculated in accordance with one of the methods described below; the full-time equivalent (FTEs) ratios for employees not working full-time were correctly calculated. If the Beneficiary applied method B, the Auditor verified that the correctness in which the total number of hours worked was calculated and that the contracts specified the annual workable hours. If the Beneficiary applied method C, the Auditor verified that the ‘annual productive hours’ applied when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable hours’. The Auditor can only do this if the calculation of the standard annual workable hours can be supported by records, such as national legislation, labour agreements, and contracts. Beneficiary's Productive hours' for persons working full time shall be one of the following methods: A. 1720 hours for persons working full time (or corresponding pro-rata for persons not working full-time); B. the number of hours worked by the person for the beneficiary in the year (this method is also referred to as ‘total number of hours worked’ in the next column). The calculation of the total number of hours worked was done as follows: annual workable hours of the person The Beneficiary applied method [choose one option and delete the others] [A: 1720 hours] [B: the number of hours worked’] [C: ‘annual productive hours’ used correspond to usual accounting practices] Productive hours were calculated annually. For employees not working full-time the full-time equivalent (FTE) ratio was correctly applied. If the Beneficiary applied method B. The calculation of the number of ‘annual workable hours’, overtime and absences was verifiable based on the