and recalculated the personnel costs for employees included in the sample. There were no discrepancies between the personnel costs charged to the action and the costs recalculated by the Auditor. Further procedures if is paid ‘additional remuneration’ The Beneficiary paying was a To confirm standard factual findings 6-9 listed in the next column, the Auditor: “additional remuneration” non-profit legal entity. reviewed relevant documents provided by the Beneficiary (legal form, legal/statutory obligations, the usual policy on additional remuneration, criteria used for Beneficiary’s The amount of additional its calculation, the Beneficiary's usual remuneration practice for projects funded under remuneration paid corresponded national funding schemes…); to the usual Beneficiary’s recalculated the amount of additional remuneration eligible for the action based on the remuneration practices and was supporting documents received (full-time or part-time work, exclusive or non-exclusive consistently paid whenever the dedication to the action, usual remuneration paid for projects funded by national same kind of work or expertise schemes) to arrive at the applicable FTE/year and pro-rata rate (see data collected in the was required. course of carrying out the procedures under and A.2 ‘Productive hours’ A.4 ‘Time recording system’). The criteria used to calculate the additional remuneration were means any part of the remuneration which exceeds what the person ‘Additional remuneration’ objective and generally applied would be paid for time worked in projects funded by national schemes. by the Beneficiary regardless of If any part of the remuneration paid to the employee qualifies as "additional remuneration" and the source of funding used. is eligible under the provisions of article 6.2.A.1, this can be charged as eligible cost to the action up to the following amount: The amount of additional (a) if the person works full time and exclusively on the action during the full year: up to EUR remuneration included in the 8 000/YEAR; personnel costs charged to the
and recalculated the personnel costs for employees included in the sample. There were no discrepancies between the personnel costs charged to the action and the costs recalculated by the Auditor. Further procedures if ‘additional remuneration’ is paid To confirm standard factual findings 6-9 listed in the next column, the Auditor: reviewed relevant documents provided by the Beneficiary (legal form, legal/statutory obligations, the Beneficiary’s usual policy on additional remuneration, criteria used for its calculation, the Beneficiary's usual remuneration practice for projects funded under national funding schemes…); recalculated the amount of additional remuneration eligible for the action based on the supporting documents received (full-time or part-time work, exclusive or non-exclusive dedication to the action, usual remuneration paid for projects funded by national schemes) to arrive at the applicable FTE/year and pro-rata rate (see data collected in the course of carrying out the procedures under A.2 ‘Productive hours’ and A.4 ‘Time recording system’). ‘Additional remuneration’ means any part of the remuneration which exceeds what the person would be paid for time worked in projects funded by national schemes. If any part of the remuneration paid to the employee qualifies as "additional remuneration" and is eligible under the provisions of article 6.2.A.1, this can be charged as eligible cost to the action up to the following amount: (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000/YEAR; The Beneficiary paying “additional remuneration” was a non-profit legal entity. The amount of additional remuneration paid corresponded to the Beneficiary’s usual remuneration practices and was consistently paid whenever the same kind of work or expertise was required. The criteria used to calculate the additional remuneration were objective and generally applied by the Beneficiary regardless of the source of funding used. The amount of additional remuneration included in the personnel costs charged to the
h2020-tpl-annex5-cfs_en.docx