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EMRP Contracts Financial Audit Guidelines_part2

Các tiêu chí sau đây phải được đáp ứng để chi phí cho nhân viên trung bình được chấp nhận. Nhân viên phương pháp chi phí trung bình sẽ là một trong những tuyên bố đối tác JRP như thực hành kế toán chi phí thông thường của nó, như vậy nó sẽ được áp dụng thống nhất cho tất cả các JRPs EMRP. | EUR AfMET European Association of National Metrology Institutes The following criteria must be met in order for average personnel costs to be accepted. The average personnel cost methodology shall be the one declared by the JRP-Partner as its usual cost accounting practice as such it shall be consistently applied to all EMRP JRPs. The methodology shall be based on the actual personnel costs of the JRP-Partner as registered in its statutory accounts without estimated or budgeted elements The methodology shall exclude from the average personnel rates any ineligible cost item and any costs claimed under other costs categories in order to avoid double funding of the same costs The number of productive hours used to calculate the average hourly rates shall correspond to the usual management practice of the JRP-Partner provided that it reflects the actual working standards of the JRP-Partner in compliance with applicable national legislation collective labour agreements and contracts and that it is based on auditable data. In case that the methodology fails to respect one or several criteria the Auditor will correct when possible the average rates applied by the JRP-Partner and propose the corresponding financial adjustments on such basis. This can occur for instance if the Auditor notices ineligible costs included in the calculation of the personnel rates and the precise amount can be identified and removed in order to re-calculate the rates. What is the objective of this procedure The procedure to be performed by the Auditor in the left-hand column should be as described below. The Auditor is requested to perform a limited check that the methodology is being implemented correctly. Thus rather than tracing the costs of the individual researchers back to the payroll records of each individual employee the Auditor simply verifies that the researcher was charged using a rate corresponding to the rate for that employee s category. For example the Auditor checks that for a .