The costs were supported by audit evidence and registered in the accounts. For personnel seconded by a third party and included in the sample (not subcontractors) Seconded personnel reported to the Beneficiary and worked on To confirm standard factual findings 18-21 listed in the next column, the Auditor reviewed the premises Beneficiary’s following information/documents provided by the Beneficiary: (unless otherwise agreed with their secondment contract(s) notably regarding costs, duration, work description, place of the Beneficiary). work and ownership of the results; The results of work carried out if there is reimbursement by the Beneficiary to the third party for the resource made belong to the Beneficiary, or, if available (in-kind contribution against payment): any documentation that supports the not, the Beneficiary has costs declared (e.g. contract, invoice, bank payment, and proof of registration in its obtained all necessary rights to accounting/payroll, etc.) and reconciliation of the Financial Statement(s) with the fulfil its obligations as if those accounting system (project accounting and general ledger) as well as any proof that the results were generated by amount invoiced by the third party did not include any profit; itself.. if there is no reimbursement by the Beneficiary to the third party for the resource made If personnel is seconded against available (in-kind contribution free of charge): a proof of the actual cost borne by the payment: Third Party for the resource made available free of charge to the Beneficiary such as a The costs declared were statement of costs incurred by the Third Party and proof of the registration in the Third supported with documentation Party's accounting/payroll; and recorded in the any other document that supports the costs declared (e.g. invoices, etc.). accounts. The Beneficiary’s third party did not include any profit.
The costs were supported by audit evidence and registered in the accounts. For personnel seconded by a third party and included in the sample (not subcontractors) To confirm standard factual findings 18-21 listed in the next column, the Auditor reviewed following information/documents provided by the Beneficiary: their secondment contract(s) notably regarding costs, duration, work description, place of work and ownership of the results; if there is reimbursement by the Beneficiary to the third party for the resource made available (in-kind contribution against payment): any documentation that supports the costs declared (e.g. contract, invoice, bank payment, and proof of registration in its accounting/payroll, etc.) and reconciliation of the Financial Statement(s) with the accounting system (project accounting and general ledger) as well as any proof that the amount invoiced by the third party did not include any profit; if there is no reimbursement by the Beneficiary to the third party for the resource made available (in-kind contribution free of charge): a proof of the actual cost borne by the Third Party for the resource made available free of charge to the Beneficiary such as a statement of costs incurred by the Third Party and proof of the registration in the Third Party's accounting/payroll; any other document that supports the costs declared (e.g. invoices, etc.). Seconded personnel reported to the Beneficiary and worked on the Beneficiary’s premises (unless otherwise agreed with the Beneficiary). The results of work carried out belong to the Beneficiary, or, if not, the Beneficiary has obtained all necessary rights to fulfil its obligations as if those results were generated by itself.. If personnel is seconded against payment: The costs declared were supported with documentation and recorded in the Beneficiary’s accounts. The third party did not include any profit.
h2020-tpl-annex5-cfs_en.docx