of the third party and were supported with documentation. A.2 PRODUCTIVE HOURS The Beneficiary applied method [choose one option To confirm standard factual findings 23-28 listed in the next column, the Auditor reviewed and delete the others] relevant documents, especially national legislation, labour agreements and contracts and [A: 1720 hours] time records of the persons included in the sample, to verify that: [B: the number of hours ‘total the annual productive hours applied were calculated in accordance with one of the worked’] methods described below, [C: productive ‘annual the full-time equivalent (FTEs) ratios for employees not working full-time were used correspond to usual correctly calculated. accounting practices] If the Beneficiary applied method B, the auditor verified that the correctness in which the Productive were total number of hours worked was calculated and that the contracts specified the annual calculated annually. workable hours. For employees not working full-time the full-time If the Beneficiary applied method C, the auditor verified that the productive hours’ ‘annual equivalent (FTE) ratio was applied when calculating the hourly rate were equivalent to at least 90 % of the ‘standard correctly applied. annual workable hours’. The Auditor can only do this if the calculation of the standard annual workable hours can be supported by records, such as national legislation, labour If the Beneficiary applied method agreements, and contracts. B. The calculation of the number Beneficiary's Productive hours' for persons working full time shall be one of the following of workable ‘annual methods: overtime and absences was a. 1720 annual productive hours (pro-rata for persons not working full-time) verifiable based on the documents provided by the b. the total number of hours worked by the person for the beneficiary in the year (this Beneficiary. method is also referred to as number of hours worked’ in the next column). The ‘total
of the third party and were supported with documentation. A.2 PRODUCTIVE HOURS To confirm standard factual findings 23-28 listed in the next column, the Auditor reviewed relevant documents, especially national legislation, labour agreements and contracts and time records of the persons included in the sample, to verify that: the annual productive hours applied were calculated in accordance with one of the methods described below, the full-time equivalent (FTEs) ratios for employees not working full-time were correctly calculated. If the Beneficiary applied method B, the auditor verified that the correctness in which the total number of hours worked was calculated and that the contracts specified the annual workable hours. If the Beneficiary applied method C, the auditor verified that the ‘annual productive hours’ applied when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable hours’. The Auditor can only do this if the calculation of the standard annual workable hours can be supported by records, such as national legislation, labour agreements, and contracts. Beneficiary's Productive hours' for persons working full time shall be one of the following methods: a. 1720 annual productive hours (pro-rata for persons not working full-time) b. the total number of hours worked by the person for the beneficiary in the year (this method is also referred to as ‘total number of hours worked’ in the next column). The The Beneficiary applied method [choose one option and delete the others] [A: 1720 hours] [B: the ‘total number of hours worked’] [C: ‘annual productive used correspond to usual accounting practices] Productive were calculated annually. For employees not working full-time the full-time equivalent (FTE) ratio was correctly applied. If the Beneficiary applied method B. The calculation of the number of ‘annual workable overtime and absences was verifiable based on the documents provided by the Beneficiary.
annex-2---model-grant-agreement-revised-13-05-2016.docx