JRP-Đối tác cần phải sử dụng phương pháp phân bổ được dễ dàng để tính toán và hiểu, và có cách tiếp cận bảo thủ khi bố trí đường biên giới, chi phí nghiên cứu. Làm thế nào là kiểm toán viên dự kiến sẽ xác định trường hợp ngoại lệ trong các loại chi phí tính phí? Kiểm toán sẽ dựa vào các phân tích chi tiết được cung cấp bởi đối tác JRP và mô tả chi tiết của từng yếu tố chi phí. Kiểm toán viên cần xác định là trường hợp ngoại lệ. | business side of the organisation. JRP-Partners should use allocation methods that are easy to compute and understand and take a conservative approach when allocating borderline costs to research. How is the Auditor expected to identify exceptions in the types of costs charged The Auditor will rely on the detailed breakdown provided by the JRP-Partner and the detailed description of each cost element. The Auditor should identify as exceptions any items that should normally be charged as direct costs . direct time of researchers consumables used on projects etc. . Identification of education or business expenses is limited to an analysis of the accounting descriptions . and account clearly designated as relating to say sales or support to teaching staff should be identified as an exception. What is meant by reconciled to the accounts The Auditor is not required to perform a sample check of the indirect costs but is required to perform a reconciliation of the data on the basis of the accounting records. The individual cost items should be traceable to the JRP-Partner s accounting records. If the source of the data is not linked to accounting records but for example to analytical accounting records or management information documents the JRP-Partner should provide a reconciliation demonstrating how the figures can be linked to the accounting records. What kind of costs do JRP-Partners often fail to exclude Many JRP-Partners fail to remove the irrecoverable VAT element of indirect costs where they can be identified for example making a percentage reduction to certain lines such as travel or energy consumption where a known VAT rate is included in the costs . Servicing of loans interest and also the interest element of finance leases are also common examples of ineligible indirect costs which JRP-Partners fail to exclude. What kinds of indirect taxes are concerned by this procedure In most cases the key indirect tax is VAT. Other national duties should be raised .
