Common use of HOURLY PERSONNEL RATES I) For Clause in Contracts

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has indeed used the methodology approved. If so, no further verification is necessary. If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner.

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit 29) The Partner applied [choose one option and delete the other]: Ref Procedures Standard factual finding Result (C / E / N.A.) costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has indeed used the methodology approved. If so, no further verification is necessary. If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS[Option I: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A“Unit costs (hourly rates) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-were calculated by the Auditor were the same as the rates applied by in accordance with the Partner.’s usual cost accounting practices”] [Option II: Individual hourly rates were applied]

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has 29) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting Ref Procedures Standard factual finding Result (C / E / N.A.) indeed used the methodology approved. If so, no further verification is necessary. If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner.

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the PartnerBeneficiary's usual cost accounting practice (unit costs): If the Partner Beneficiary has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner Beneficiary provides the Auditor with a description of 29) The Beneficiary applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Ref Procedures Standard factual finding Result (C / E / N.A.) the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner Beneficiary has indeed used the methodology approved. If so, no further verification is necessary. If the Partner Beneficiary does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the PartnerBeneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the PartnerBeneficiary, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit Unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-calculated by the Auditor were Beneficiary in accordance with its usual cost accounting practices”: It is calculated By dividing the total 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 as the rates applied category calculated by the PartnerBeneficiary in accordance with procedure A.2.

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit 29) The Partner applied [choose one option and delete the other]: Ref Procedures Standard factual finding Result (C / E / N.A.) costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has indeed used the methodology approved. If so, no further verification is necessary. If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option o reviewed the documentation provided by the Partner, including manuals and delete internal guidelines that explain how to calculate hourly rates; o recalculated the other]hourly rates of staff included in the sample following the results of the procedures carried out in A.1 and A.2. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL AMOUNT OF PERSONNEL COSTS OF THE CATEGORY TO WHICH THE EMPLOYEE BELONGS VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF FTE [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 2930) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner.

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has indeed used the methodology approved. If so, no further verification is necessary. If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: 29) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 30) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner.

HOURLY PERSONNEL RATES I) For. unit costs calculated in accordance to the Partner's usual cost accounting practice (unit costs): If the Partner has a "Certificate on Methodology to calculate unit costs " (CoMUC) approved by the Commission, the Partner provides the Auditor with a description of the approved methodology and the Commission’s letter of acceptance. The Auditor verified that the Partner has indeed used the methodology approved. If so, no further verification is necessary. 29) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] Ref Procedures Standard factual finding Result (C / E / N.A.) If the Partner does not have a "Certificate on Methodology" (CoMUC) approved by the Commission, or if the methodology approved was not applied, then the Auditor: o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o 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: 28) The Partner applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Partner’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 29) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost Ref Procedures Standard factual finding Result (C / E / N.A.) o reviewed the documentation provided by the Partner, including manuals and internal guidelines that explain how to calculate hourly rates; o recalculated the hourly rates of staff included in the sample (recalculation of all hourly rates if the Partner uses annual rates, recalculation of three months selected randomly for every year and person if the Partner uses monthly rates) following the results of the procedures carried out in A.1 and A.2; o (only in case of monthly rates) confirmed that the time spent on parental leave is not deducted, and that, if parts of the basic remuneration are generated over a period longer than a month, the Partner has included only the share which is generated in the month. “UNIT COSTS CALCULATED BY THE PARTNER IN ACCORDANCE WITH ITS USUAL COST ACCOUNTING PRACTICES”: IT IS CALCULATED BY DIVIDING THE TOTAL 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 PARTNER IN ACCORDANCE WITH PROCEDURE A.2. HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS: IT IS CALCULATED FOLLOWING ONE OF THE TWO OPTIONS BELOW: A) [OPTION BY DEFAULT] BY DIVIDING THE ACTUAL ANNUAL AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY THE NUMBER OF ANNUAL PRODUCTIVE HOURS VERIFIED IN LINE WITH PROCEDURE A.2 (FULL FINANCIAL YEAR HOURLY RATE); B) BY DIVIDING THE ACTUAL MONTHLY AMOUNT OF PERSONNEL COSTS OF AN EMPLOYEE VERIFIED IN LINE WITH PROCEDURE A.1 BY 1/12 OF THE NUMBER OF ANNUAL PRODUCTIVE accounting practices and was applied consistently for all activities irrespective of the source of funding. For option I concerning unit costs and if the Partner applies a methodology not approved by the CommissionOption II: 30) The unit costs re-calculated by the Auditor Individual hourly rates were the same as the rates applied by the Partner.applied]