50) The depreciation method used to they were correctly allocated to the action (with supporting documents such as delivery charge the asset to the action was in note invoice or any proof demonstrating the link to the action) line with the applicable rules of the they were entered in the accounting system; Beneficiary's country and the Beneficiary's usual accounting the extent to which the assets were used for the action (as a percentage) was supported by policy. reliable documentation (e.g. usage overview table); 51) The amount charged corresponded The Auditor recalculated the depreciation costs and verified that they were in line with the to the actual usage for the action. applicable rules in the Beneficiary’s country and with the Beneficiary’s usual accounting policy (e.g. depreciation calculated on the acquisition value). 52) No ineligible or excessive or The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses, reckless expenditure were declared. excessive or reckless expenditure were declared (see Article 6.5 GA). D.3 COSTS OF OTHER GOODS AND SERVICES 53) Contracts for works or services did not cover tasks described in Annex (full The Auditor sampled cost items selected randomly coverage is required if there 1. are fewer than 10 items, otherwise the sample should have a minimum of 10 item, or 10% of the total, whichever number is highest). 54) Costs were allocated to the correct action and the goods were not For the purchase of goods, works or services included in the sample the Auditor verified that: placed in the inventory of durable the contracts did not cover tasks described in Annex 1; equipment. they were correctly identified, allocated to the proper action, entered in the accounting system (traceable to underlying documents such as purchase orders, invoices and 55) The costs were charged in line with accounting); the Beneficiary’s accounting policy and were adequately supported. the goods were not placed in the inventory of durable equipment; the charged to the action were accounted in line with the Beneficiary’s usual 56) No ineligible costs or excessive or accounting practices; reckless expenditure were declared. For internal invoices/charges only no ineligible or excessive or reckless expenditure were declared (see Article 6 GA). the cost element was charged, In addition, the Auditor verified that these goods and services were acquired in conformity with without any mark-ups.
they were correctly allocated to the action (with supporting documents such as delivery note invoice or any proof demonstrating the link to the action) they were entered in the accounting system; the extent to which the assets were used for the action (as a percentage) was supported by reliable documentation (e.g. usage overview table); The Auditor recalculated the depreciation costs and verified that they were in line with the applicable rules in the Beneficiary’s country and with the Beneficiary’s usual accounting policy (e.g. depreciation calculated on the acquisition value). The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses, excessive or reckless expenditure were declared (see Article 6.5 GA). 50) The depreciation method used to charge the asset to the action was in line with the applicable rules of the Beneficiary's country and the Beneficiary's usual accounting policy. 51) The amount charged corresponded to the actual usage for the action. 52) No ineligible or excessive or reckless expenditure were declared. D.3 COSTS OF OTHER GOODS AND SERVICES 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 highest). For the purchase of goods, works or services included in the sample the Auditor verified that: the contracts did not cover tasks described in Annex 1; they were correctly identified, allocated to the proper action, entered in the accounting system (traceable to underlying documents such as purchase orders, invoices and accounting); the goods were not placed in the inventory of durable equipment; the charged to the action were accounted in line with the Beneficiary’s usual accounting practices; no ineligible or excessive or reckless expenditure were declared (see Article 6 GA). In addition, the Auditor verified that these goods and services were acquired in conformity with 53) Contracts for works or services did not cover tasks described in Annex 1. 54) Costs were allocated to the correct action and the goods were not placed in the inventory of durable equipment. 55) The costs were charged in line with the Beneficiary’s accounting policy and were adequately supported. 56) No ineligible costs or excessive or reckless expenditure were declared. For internal invoices/charges only the cost element was charged, without any mark-ups.
RTU_tender_rtu_2018_57_nolikum_8_pielikums.docx