its actual implementation; Their time-records were authorised at least monthly by time records were signed at least monthly by the employees (on paper or electronically) the project manager or other and authorised by the project manager or another manager; superior. the hours declared were worked within the project period; Hours declared were worked there were no hours declared as worked for the action if HR-records showed absence due within the project period and to holidays or sickness (further cross-checks with travels are carried out in B.1 below) ; were consistent with the the hours charged to the action matched those in the time recording system. presences/absences recorded in HR-records. Only the hours worked on the action can be charged. All working time to be charged should be There were no discrepancies recorded throughout the duration of the project, adequately supported by evidence of their reality between the number of hours and reliability (see specific provisions below for persons working exclusively for the action charged to the action and the without time records). number of hours recorded. If the persons are working exclusively for the action and without time records The exclusive dedication is supported by a declaration For the persons selected that worked exclusively for the action without time records, the Auditor signed by the and Beneficiary’s 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 38-42 listed in the next column, the Auditor reviewed the subcontracting category.
its actual implementation; time records were signed at least monthly by the employees (on paper or electronically) and authorised by the project manager or another manager; the hours declared were worked within the project period; there were no hours declared as worked for the action if HR-records showed absence due to holidays or sickness (further cross-checks with travels are carried out in B.1 below) ; the hours charged to the action matched those in the time recording system. Only the hours worked on the action can be charged. All working time to be charged should be recorded throughout the duration of the project, adequately supported by evidence of their reality and reliability (see specific provisions below for persons working exclusively for the action without time records). Their time-records were authorised at least monthly by the project manager or other superior. Hours declared were worked within the project period and were consistent with the presences/absences recorded in HR-records. There were no discrepancies between the number of hours charged to the action and the number of hours recorded. If the persons are working exclusively for the action and without time records 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. The exclusive dedication is supported by a declaration signed by the Beneficiary’s 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 38-42 listed in the next column, the Auditor reviewed the The use of claimed subcontracting costs was foreseen in Annex 1 and costs were declared in the Financial Statements under the subcontracting category.
h2020-tpl-annex5-cfs_v1.0_en.docx