C.2 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 items, or 10% of the total, whichever number is highest. Purchase of goods, works and Note: Where all purchased goods, works If the Auditor finds that the goods, works and services in the services for the project in accordance and services are included in the FTE rate sample were with the BNRF’s usual practice, according to the BNRF’s usual cost -not procured in accordance with the usual cost accounting allocated correctly to the IMI activity accounting practice, this procedure is not practice of the BNRF; and incurred in the period of the applicable. - not reconcilable to IMI project activity as described in the Financial Statement. For the purchase of goods, works or Description of Action (Annex I to the Grant Agreement) or the services included in the sample the Auditor work of an Advisory Group Note: Subcontracting of actual core checked that - not procured in the period of the Financial Statement; project work as described in the goods and services - the goods were placed in the inventory of non-current assets; Description of Action (Annex I) is not were acquired in conformity with covered under this procedure. It falls the Beneficiary's internal under procedure 5. guidelines and usual cost The corresponding amounts should be listed as an exception accounting practices; in the main report. they were linked to the project as described in the description of action (Annex I to the Grant Agreement); the were not placed in the inventory of non-current assets; (Such goods and services include, for instance, consumables and supplies, dissemination (including open access), protection of results, specific evaluation of the action if it is required by the Grant Agreement, certification of financial statements, translations, reproduction.)
C.2 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 items, or 10% of the total, whichever number is highest. Purchase of goods, works and services for the project in accordance with the BNRF’s usual practice, allocated correctly to the IMI activity and incurred in the period of the Financial Statement. Note: Subcontracting of actual core project work as described in the Description of Action (Annex I) is not covered under this procedure. It falls under procedure 5. Note: Where all purchased goods, works and services are included in the FTE rate according to the BNRF’s usual cost accounting practice, this procedure is not applicable. For the purchase of goods, works or services included in the sample the Auditor checked that goods and services were acquired in conformity with the Beneficiary's internal guidelines and usual cost accounting practices; they were linked to the project as described in the description of action (Annex I to the Grant Agreement); the were not placed in the inventory of non-current assets; (Such goods and services include, for instance, consumables and supplies, dissemination (including open access), protection of results, specific evaluation of the action if it is required by the Grant Agreement, certification of financial statements, translations, reproduction.) If the Auditor finds that the goods, works and services in the sample were -not procured in accordance with the usual cost accounting practice of the BNRF; - not reconcilable to IMI project activity as described in the Description of Action (Annex I to the Grant Agreement) or the work of an Advisory Group - not procured in the period of the Financial Statement; - the goods were placed in the inventory of non-current assets; The corresponding amounts should be listed as an exception in the main report.
ToR_V2017-02-14_Final.docx