A.3 HOURLY PERSONNEL RATES The Beneficiary applied [choose one option and delete I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit the other]: costs): [Option I: costs (hourly The Auditor: “Unit rates) were calculated in reviewed the documentation provided by the Beneficiary, including manuals and internal accordance with the guidelines that explain how to calculate hourly rates; Beneficiary’s usual cost accounting practices”] recalculated the unit costs (hourly rates) of staff included in the sample following the results of the procedures carried out in A.1 and A.2. [Option II: Individual hourly were applied] II) For individual hourly rates: The Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; recalculated the hourly rates of staff included in the sample following the results of the procedures carried out in A.1and A.2. costs calculated by the Beneficiary in accordance with its usual cost accounting “Unit practices”: It is calculated by dividing the amount of personnel costs of the category to which the employee belongs verified in line with procedure A.1 by the number of FTE and the annual total productive hours of the same category. calculated by the Beneficiary in accordance with procedure A.2.
A.3 HOURLY PERSONNEL RATES I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit costs): The Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; recalculated the unit costs (hourly rates) of staff included in the sample following the results of the procedures carried out in A.1 and A.2. II) For individual hourly rates: The Auditor: reviewed the documentation provided by the Beneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; recalculated the hourly rates of staff included in the sample following the results of the procedures carried out in A.1and A.2. “Unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices”: It is calculated by dividing the amount of personnel costs of the category to which the employee belongs verified in line with procedure A.1 by the number of FTE and the annual total productive hours of the same category. calculated by the Beneficiary in accordance with procedure A.2. The Beneficiary applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Beneficiary’s usual cost accounting practices”] [Option II: Individual hourly were applied]
cef_mga_annex_vii_revision_nov_2017_approved_clean.docx