personnel cost rates applied for personnel cost rates. Indicate the total If the productive hours or costs of personnel cannot be number of productive hours used and the cost declaration to be in line recalculated, they should be listed (together with the amounts) hourly rates. with the BNRF’s usual cost as exceptions in the main report. Where sampling is used, selection should accounting standards. If the productive hours’ calculation does not correspond to the be random with a view to producing a usual accounting practice of the beneficiary, this should be representative sample. reported as an exception in the main report. 'Productive represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The Auditor recalculated the productive hours. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the BNRF). A.2 Personnel costs FTE rate – average personnel cost rates The Auditor inspected all relevant • manuals/processes and/or internal are used, to recalculate the rates guidance describing the methodology applied for the cost declaration to used to calculate average personnel be in line with the BNRF’s cost costs. accounting practice. The Auditor obtained a list of the • average personnel calculated by the BNRF in accordance with the methodology used. The Auditor obtained the personnel cost • data based on which the average personnel rate(s) are calculated.
personnel cost rates applied for the cost declaration to be in line with the BNRF’s usual cost accounting standards. personnel cost rates. Indicate the total number of productive hours used and hourly rates. Where sampling is used, selection should be random with a view to producing a representative sample. 'Productive represent the (average) number of hours made available by the employee in a year after the deduction of holiday, sick leave and other entitlements. The Auditor recalculated the productive hours. The calculation should be based on the period(s) corresponding to the Financial Statement(s) or on the last closed financial year (whichever is used by the BNRF). If the productive hours or costs of personnel cannot be recalculated, they should be listed (together with the amounts) as exceptions in the main report. If the productive hours’ calculation does not correspond to the usual accounting practice of the beneficiary, this should be reported as an exception in the main report. A.2 Personnel costs – FTE rate average personnel cost rates are used, to recalculate the rates applied for the cost declaration to be in line with the BNRF’s cost accounting practice. • The Auditor inspected all relevant manuals/processes and/or internal guidance describing the methodology used to calculate average personnel costs. • The Auditor obtained a list of the average personnel calculated by the BNRF in accordance with the methodology used. • The Auditor obtained the personnel cost data based on which the average personnel rate(s) are calculated.
ToR_V2017-02-14_Final.docx