Common use of Time Recording Clause in Contracts

Time Recording. SYSTEM To verify that the time recording system ensures the fulfilment of all minimum requirements and that the hours declared for the action were correct, accurate and properly authorised and supported by documentation, the Auditor made the following checks for the persons included in the sample that declare time as worked for the action on the basis of time records: description of the time recording system provided by the Beneficiary (registration, authorisation, processing in the HR-system); its actual implementation; time records were signed at least monthly by the employees (on paper or electronically) and authorised by the project manager or another manager; the hours declared were worked within the reporting period; there were no hours declared as worked for the action if HR-records showed absence due to holidays or sickness (further cross-checks with travels are carried out in B.1 below) ; the hours charged to the action matched those in the time recording system. Only the hours worked on the action can be charged. All working time to be charged should be recorded throughout the duration of the REPORTING PERIOD, adequately supported by evidence of their reality and reliability (see specific provisions below for persons working exclusively for the action without time records). All persons recorded their time dedicated to the action on a daily/ weekly/ monthly basis using a paper/computer-based system. [delete the answers that are not applicable] Their time-records were authorised at least monthly by the project manager or other superior. Hours declared were worked within the reporting period and were consistent with the presences/absences recorded in HR-records. There were no discrepancies between the number of hours charged to the action and the number of hours recorded. If the persons are working exclusively for the action and without time records For the persons selected that worked exclusively for the action without time records, the Auditor verified evidence available demonstrating that they were in reality exclusively dedicated to the action and that the Beneficiary signed a declaration confirming that they have worked exclusively for the action. The exclusive dedication is supported by a declaration signed by the Beneficiary’s and by any other evidence gathered. B.1 The Auditor obtained the detail/breakdown of procured costs and sampled ______ cost items selected randomly for testing of the applied procurement procedure (full coverage is required if there are fewer than 5 items, otherwise the sample should have a minimum of 5 items, or 10% of the total, whichever number is the highest). In order to select the sample, a full schedule of all contracts awarded relevant to the costs declaration certified was made available for the Auditor including the name of the Contracting Authority /Entity, supplier name, subject of the contract, type of procurement procedure applied, level and means of advertisement (including references to contract notices and contract award notices or other means), the initial contract value and the aggregate value including all subsequent amendments to the original contract and date of publication of the relevant tender or at least the date of the award of the contract if no publication took place. To confirm standard factual finding 33 listed in the next column, the Auditor reviewed the following for the items included in the sample: B.1.1) FOR ALL CONTRACTS From the sampled contracts, the Auditor verified that (33-43): the contracted tasks are relevant for the activities (or sub-activities) defined in the Agreement (Article 1 and Annex I of the Agreement); the declared costs arising from the contract were allocated to the correct activity (or sub-activity) as defined in the Agreement; the declared costs arising from the contract were incurred during the reporting period covered by the cost declaration; the declared costs were accounted in line with the beneficiary's usual accounting practice; 'The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses, excessive or reckless expenditure were declared (see Article II.19.4 of the Agreement), in line with the wording used in other sections of the audit certificate; the Beneficiary followed their usual procurement rules; supporting documents on the selection and award procedure demonstrate that the selected contractor offered the best value (or lowest price) according to the criteria defined by the beneficiary; original offers of all bidding parties were reviewed and consistent with the evaluation documents (entity name / price/submission date) - (Article II.27.2 GA); the Beneficiary ensured that there was no conflict of interest when selecting and awarding the contract to the contractor. For the items included in the sample the Auditor also verified that: the contracts were not awarded to other Beneficiaries listed in the Agreement (in such cases, the costs should be declared on an actual cost basis by the co-beneficiary and not as a profit generating contract between beneficiaries); there were signed agreements between the Beneficiary and the contractor; there was evidence that the contract was executed by the contractor (i.e. services were provided, works/supply were delivered). The required information on all contracts signed relevant to the costs declared was provided by the beneficiary in order to select the sample. The contracted works/ services/ supplies were linked to the activities covered in the Agreement. The contracts were not signed with other co- Beneficiaries The Beneficiary provided original signed contracts with the contractor. The Beneficiary provided adequate evidence that the services/ works were provided by the contractors. The cost allocation of the declared costs was consistent with the activities performed and the activities covered by the Agreement.

Time Recording. SYSTEM To verify that the time recording system ensures the fulfilment of all minimum requirements and that the hours declared for the action were correct, accurate and properly authorised and supported by documentation, the Auditor made the following checks for the persons included in the sample that declare time as worked for the action on the basis of time records: description of the time recording system provided by the Beneficiary KIC Partner (registration, authorisation, processing in the HR-system); its actual implementation; time records were signed at least monthly by the employees (on paper or electronically) and authorised by the project manager or another manager; the hours declared were worked within the reporting project period; there were no hours declared as worked for the action if HR-records showed absence due to holidays or sickness (further cross-checks with travels are carried out in B.1 below) ; the hours charged to the action matched those in the time recording system. Only the hours worked on the action can be charged. All working time to be charged should be recorded throughout the duration of the REPORTING PERIODproject, adequately supported by evidence of their reality and reliability (see specific provisions below for persons working exclusively for the action without time records). All persons recorded their time dedicated to the action on a daily/ weekly/ monthly basis using a paper/computer-based system. [(delete the answers that are not applicable] ) Their time-records were authorised at least monthly by the project manager or other superior. Hours declared were worked within the reporting project period and were consistent with the presences/absences recorded in HR-records. There were no discrepancies between the number of hours charged to the action and the number of hours recorded. If the persons are working exclusively for the action and without time records For the persons selected that worked exclusively for the action without time records, the Auditor verified evidence available demonstrating that they were in reality exclusively dedicated to the action and that the Beneficiary KIC Partner signed a declaration confirming that they have worked exclusively for the action. The exclusive dedication is supported by a declaration signed by the BeneficiaryKIC Partner’s and by any other evidence gathered. B.1 The Auditor obtained the detail/breakdown of procured costs and sampled ______ cost items selected randomly for testing of the applied procurement procedure (full coverage is required if there are fewer than 5 items, otherwise the sample should have a minimum of 5 items, or 10% of the total, whichever number is the highest). In order to select the sample, a full schedule of all contracts awarded relevant to the costs declaration certified was made available for the Auditor including the name of the Contracting Authority /Entity, supplier name, subject of the contract, type of procurement procedure applied, level and means of advertisement (including references to contract notices and contract award notices or other means), the initial contract value and the aggregate value including all subsequent amendments to the original contract and date of publication of the relevant tender or at least the date of the award of the contract if no publication took place. To confirm standard factual finding 33 listed in the next column, the Auditor reviewed the following for the items included in the sample: B.1.1) FOR ALL CONTRACTS From the sampled contracts, the Auditor verified that (33-43): the contracted tasks are relevant for the activities (or sub-activities) defined in the Agreement (Article 1 and Annex I of the Agreement); the declared costs arising from the contract were allocated to the correct activity (or sub-activity) as defined in the Agreement; the declared costs arising from the contract were incurred during the reporting period covered by the cost declaration; the declared costs were accounted in line with the beneficiary's usual accounting practice; 'The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses, excessive or reckless expenditure were declared (see Article II.19.4 of the Agreement), in line with the wording used in other sections of the audit certificate; the Beneficiary followed their usual procurement rules; supporting documents on the selection and award procedure demonstrate that the selected contractor offered the best value (or lowest price) according to the criteria defined by the beneficiary; original offers of all bidding parties were reviewed and consistent with the evaluation documents (entity name / price/submission date) - (Article II.27.2 GA); the Beneficiary ensured that there was no conflict of interest when selecting and awarding the contract to the contractor. For the items included in the sample the Auditor also verified that: the contracts were not awarded to other Beneficiaries listed in the Agreement (in such cases, the costs should be declared on an actual cost basis by the co-beneficiary and not as a profit generating contract between beneficiaries); there were signed agreements between the Beneficiary and the contractor; there was evidence that the contract was executed by the contractor (i.e. services were provided, works/supply were delivered). The required information on all contracts signed relevant to the costs declared was provided by the beneficiary in order to select the sample. The contracted works/ services/ supplies were linked to the activities covered in the Agreement. The contracts were not signed with other co- Beneficiaries The Beneficiary provided original signed contracts with the contractor. The Beneficiary provided adequate evidence that the services/ works were provided by the contractors. The cost allocation of the declared costs was consistent with the activities performed and the activities covered by the Agreement.