D OTHER ACTUAL DIRECT COSTS Costs were incurred, approved D.1 COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES and reimbursed in line with the The Auditor sampled ______ cost items selected randomly (full coverage is required if there Beneficiary's usual policy for are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the travels. total, whichever number is the highest). The Auditor inspected the sample and verified that: There was a link between the trip and the action. 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 The supporting documents (e.g. use of first class tickets, reimbursement by the Beneficiary on the basis of actual were consistent with each other costs, a lump sum or per diem) to enable the Auditor to compare the travel costs charged regarding subject of the trip, with this policy; dates, duration and reconciled travel costs are correctly identified and allocated to the action (e.g. trips are directly with time records and linked to the action) by reviewing relevant supporting documents such as minutes of accounting. meetings, workshops or conferences, their registration in the correct project account, their No ineligible costs or excessive consistency with time records or with the dates/duration of the workshop/conference; or reckless expenditure was no ineligible costs or excessive or reckless expenditure was declared. declared. D.2 DEPRECIATION COSTS FOR EQUIPMENT, INFRASTRUCTURE OR OTHER Procurement rules, principles ASSETS and guides were followed. (full The Auditor sampled ______ cost items selected randomly coverage is required if there are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the There was a link between the total, whichever number is the highest). grant agreement and the asset For infrastructure or other on selected in the “equipment, assets” [from now called “asset(s)”] charged to the action. sample the Auditor verified that: The asset charged to the action the assets were acquired in conformity with the Beneficiary's internal guidelines and was traceable to the accounting procedures; records and the underlying documents. they were correctly allocated to the action (with supporting documents such as delivery
D OTHER ACTUAL DIRECT COSTS D.1 COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES The Auditor 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 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. Costs were incurred, approved and reimbursed in line with the Beneficiary's usual policy for travels. There was a link between the trip and the action. The supporting documents were consistent with each other regarding subject of the trip, dates, duration and reconciled with time records and accounting. No ineligible costs or excessive or reckless expenditure was declared. D.2 DEPRECIATION COSTS FOR EQUIPMENT, INFRASTRUCTURE OR OTHER ASSETS The Auditor 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 the highest). For “equipment, infrastructure or other assets” [from now on called “asset(s)”] selected in the sample the Auditor verified that: the assets were acquired in conformity with the Beneficiary's internal guidelines and procedures; they were correctly allocated to the action (with supporting documents such as delivery Procurement rules, principles and guides were followed. There was a link between the grant agreement and the asset charged to the action. The asset charged to the action was traceable to the accounting records and the underlying documents.
h2020-tpl-annex5-cfs_v1.0_en.docx