There were documents of following for the items included in the sample: requests to different providers, the use of subcontractors was foreseen in Annex 1; different offers and assessment subcontracting costs were declared in the subcontracting category of the Financial of the offers before selection of Statement; the provider in line with internal procedures and supporting documents on the selection and award procedure were followed; procurement rules. the Beneficiary ensured best value for money (key elements to appreciate the respect of Subcontracts were awarded in this principle are the award of the subcontract to the bid offering best price-quality ratio, accordance with the principle under conditions of transparency and equal treatment. In case an existing framework of best value for money. contract was used the Beneficiary ensured it was established on the basis of the principle (When different offers were not of best value for money under conditions of transparency and equal treatment). collected the Auditor explains In particular, the reasons provided by the Beneficiary under the caption if the Beneficiary acted as a contracting authority within the meaning of Directive of the Report. “Exceptions” 2004/18/EC or of Directive 2004/17/EC, the Auditor verified that the applicable national The Commission will analyse law on public procurement was followed and that the subcontracting complied with the this information to evaluate Terms and Conditions of the Agreement. whether these costs might be if the Beneficiary did not fall under the above-mentioned category the Auditor verified accepted as eligible) that the Beneficiary followed their usual procurement rules and respected the Terms and Conditions of the Agreement.. The subcontracts were not awarded to other Beneficiaries For the items included in the sample the Auditor also verified that: of the consortium. the subcontracts were not awarded to other Beneficiaries in the consortium; All subcontracts were there were signed agreements between the Beneficiary and the subcontractor; supported by signed agreements between the there was evidence that the services were provided by subcontractor; Beneficiary and the subcontractor.
following for the items included in the sample: the use of subcontractors was foreseen in Annex 1; subcontracting costs were declared in the subcontracting category of the Financial Statement; supporting documents on the selection and award procedure were followed; the Beneficiary ensured best value for money (key elements to appreciate the respect of this principle are the award of the subcontract to the bid offering best price-quality ratio, under conditions of transparency and equal treatment. In case an existing framework contract was used the Beneficiary ensured it was established on the basis of the principle of best value for money under conditions of transparency and equal treatment). In particular, if the Beneficiary acted as a contracting authority within the meaning of Directive 2004/18/EC or of Directive 2004/17/EC, the Auditor verified that the applicable national law on public procurement was followed and that the subcontracting complied with the Terms and Conditions of the Agreement. if the Beneficiary did not fall under the above-mentioned category the Auditor verified that the Beneficiary followed their usual procurement rules and respected the Terms and Conditions of the Agreement.. For the items included in the sample the Auditor also verified that: the subcontracts were not awarded to other Beneficiaries in the consortium; there were signed agreements between the Beneficiary and the subcontractor; there was evidence that the services were provided by subcontractor; There were documents of requests to different providers, different offers and assessment of the offers before selection of the provider in line with internal procedures and procurement rules. Subcontracts were awarded in accordance with the principle of best value for money. (When different offers were not collected the Auditor explains the reasons provided by the Beneficiary under the caption “Exceptions” of the Report. The Commission will analyse this information to evaluate whether these costs might be accepted as eligible) The subcontracts were not awarded to other Beneficiaries of the consortium. All subcontracts were supported by signed agreements between the Beneficiary and the subcontractor.
h2020-tpl-annex5-cfs_v1.0_en.docx