COSTS OF OTHER GOODS AND SERVICES Sample Clauses

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: o the contracts did not cover tasks described in Annex 1; o 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); o the goods were not placed in the inventory of durable equipment; o the costs charged to the action were accounted in line with the Partner’s usual accounting practices; o no ineligible costs or excessive or reckless expenditure were declared (see Article 5 SGA).

COSTS OF OTHER GOODS AND SERVICES. Types of costs — Cost forms — Conditions for eligibility — Calculation The budget category applies to all RIA, IA and CSA grants under the General MGA. The additional options for access to research infrastructure (together with the corresponding Article 16 and other provisions) will be inserted into the GA if the action also involves access to research infrastructure. 1.1 What? This budget category covers the costs for goods and services that were purchased for the action (or contributed in-kind against payment), including: − costs for consumables and supplies (e.g. raw materials, scientific publications needed for the action, etc.) − dissemination costs (including open access during the action) and conference fees for presenting project-related research − costs related to intellectual property rights (IPR) (including costs to protect the results or royalties paid for access rights needed to implement the action) − costs for certificates on financial statements (CFS) and certificates on methodology (unless unnecessary, for instance because the EU or Euratom contribution is less than EUR 325 000) or the certificate was submitted not for the final report but before). − translation costs (if translation is necessary for the action’s implementation, is justified, etc.).

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: o the contracts did not cover tasks described in Annex 1; o they were correctly identified, allocated to the proper action, entered in the accounting 54) Contracts for works or services did not cover tasks described in Annex 1.

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: o the contracts did not cover tasks described in Annex 1; o 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); o the goods were not placed in the inventory of durable equipment; o the costs charged to the action were accounted in line with the Partner’s usual accounting practices; o no ineligible costs or excessive or reckless expenditure were declared (see Article 5 SGA). In addition, the Auditor verified that these goods and services were acquired in conformity with 54) Contracts for works or services did not cover tasks described in Annex 1.