The productive ‘annual hours’ used for calculating the hourly rate were consistent with the usual cost accounting practices of the Beneficiary and were equivalent to at least 90 % of the workable ‘annual hours’. A.3 HOURLY PERSONNEL RATES The Beneficiary applied [choose one option and delete I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit the other]: costs): [Option I: costs (hourly “Unit If the Beneficiary has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved rates) were calculated in by the Commission, the Beneficiary provides the Auditor with a description of the approved accordance with the methodology and the letter of acceptance. The Auditor verified that the usual cost Commission’s Beneficiary’s Beneficiary has indeed used the methodology approved. If so, no further verification is necessary. accounting practices”] If the Beneficiary does not have a "Certificate on Methodology" (CoMUC) approved by the [Option II: Individual hourly Commission, or if the methodology approved was not applied, then the Auditor: rates were applied] reviewed the documentation provided by the Beneficiary, including manuals and internal For option I concerning unit costs guidelines that explain how to calculate hourly rates; and if the Beneficiary applies the methodology approved by the recalculated the unit costs (hourly rates) of staff included in the sample following the Commission (CoMUC): results of the procedures carried out in A.1 and A.2. The Beneficiary used the II) For individual hourly rates: Commission-approved to calculate hourly The Auditor: rates. It corresponded to the reviewed the documentation provided by the Beneficiary, including manuals and internal organisation's usual cost
The ‘annual productive hours’ used for calculating the hourly rate were consistent with the usual cost accounting practices of the Beneficiary and were equivalent to at least 90 % of the ‘annual workable hours’. A.3 HOURLY PERSONNEL RATES I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit costs): If the Beneficiary has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Beneficiary provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Beneficiary has indeed used the methodology approved. If so, no further verification is necessary. If the Beneficiary does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; recalculated the unit costs (hourly rates) of staff included in the sample following the results of the procedures carried out in A.1 and A.2. II) For individual hourly rates: The Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal The Beneficiary applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Beneficiary’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Beneficiary applies the methodology approved by the Commission (CoMUC): The Beneficiary used the Commission-approved to calculate hourly rates. It corresponded to the organisation's usual cost
h2020-tpl-annex5-cfs_en.docx