Common use of Eligible Costs Clause in Contracts

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II.14.1. Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – − they are incurred during the duration of the action as specified in Article I.2.2 I.2.2. of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – − they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – − they are necessary for the implementation of the action which is the subject of the grant; – − they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – − they comply with the requirements of applicable tax and social legislation; – − they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 of the agreementAgreement, with the exception of costs relating to final reports and certificates external audit reports on the action’s financial statements and underlying accounts; – - they are connected with the subject of the agreement Agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates external audit reports on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article article I.2.2 of the agreement, agreement with the exception of costs relating to final reports and certificates on the action’s action financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, verifiable in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, justified and comply with the requirements of sound financial management, management in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II.12.1 Eligible costs of the action work programme are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action work programme as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the actionwork programme annexed to the agreement; – they are necessary for the implementation of the action work programme which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s internal accounting and internal auditing procedures must permit a direct reconciliation of the costs and revenue declared in respect of the action work programme with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II.14.1. Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: –  they are incurred during the duration of the action as specified in Article I.2.2 I.2.2. of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; –  they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; –  they are necessary for the implementation of the action which is the subject of the grant; –  they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; –  they comply with the requirements of applicable tax and social legislation; –  they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates external audit reports on the action’s 's financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ ' accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible To be considered as eligible costs of the action are action, costs actually incurred by a beneficiary, which meet must satisfy the following general criteria: – • they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – • they are connected with the subject of the agreement and they are must be indicated in the estimated overall budget of the actionannexed to it; – • they are necessary for the implementation of the action which is the subject of the grant; – • they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – • they comply with the requirements of applicable tax and social legislation; – • they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates external audit reports on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 11.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 1.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary's internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II. 14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 1.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary's accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria:: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ internal accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II. 14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 1.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – - they are connected with the subject subj ect of the agreement and they are indicated indic ated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject subj ect of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ ' accounting and internal intemal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – they are necessary for the implementation of the action which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. – The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 Eligible costs of the action are costs actually incurred by a beneficiary, which meet the following criteria: – - they are incurred during the duration of the action as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates external audit reports on the action’s financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ accounting and internal auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 II.12.1 Eligible costs of the action work programme are costs actually incurred by a the beneficiary, which meet the following criteria: – they are incurred during the duration of the action work programme as specified in Article I.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s financial statements and underlying accounts; – they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the actionwork programme; – they are necessary for the implementation of the action work programme which is the subject of the grant; – they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – they comply with the requirements of applicable tax and social legislation; – they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary’s accounting and internal auditing procedures must permit a direct reconciliation of the costs and revenue declared in respect of the action work programme with the corresponding accounting statements and supporting documents.

Eligible Costs. II.14.1 11. 1 4.1 Eligible costs of the action are costs actually incurred by a the beneficiary, which meet the following criteria: – - they are incurred during du ring the duration of the action as specified in Article I.2.2 1.2.2 of the agreement, with the exception of costs relating to final reports and certificates on the action’s 's financial statements and underlying accounts; – - they are connected with the subject of the agreement and they are indicated in the estimated overall budget of the action; – - they are necessary for the implementation of the action which is the subject of the grant; – - they are identifiable and verifiable, in particular being recorded in the accounting records of a the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost-accounting practices of the beneficiary; – - they comply with the requirements of applicable tax and social legislation; – - they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency. The beneficiaries’ beneficiary's internal accounting and internal auditing procedures must permit direct di rect reconciliation of the costs and revenue declared in respect of the action with the corresponding accounting statements and supporting documents.