HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS. It is calculated by dividing the total 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. The Beneficiary applied [choose one option and delete the other]: [Option I: “Unit costs (hourly rates) were calculated in accordance with the Beneficiary’s usual cost accounting practices”] [Option II: Individual hourly rates were applied] For Option I concerning unit costs: The unit costs re-calculated by the Auditor were the same as the rates applied by the Beneficiary.
HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS. IT IS CALCULATED BY DIVIDING THE TOTAL 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. the rates applied by the Partner. For option II concerning individual hourly rates: 32) The individual rates re- calculated by the Auditor were the same as the rates applied by the Partner.
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 HOURS VERIFIED IN LINE WITH PROCEDURE A.2.(MONTHLY HOURLY RATE). For option II concerning individual hourly rates: 31) The individual rates re- calculated by the Auditor were the same as the rates applied by the KIC Partner. 31.1) The KIC Partner used only one option (per full financial year or per month) throughout each financial year examined. 31.2) The hourly rates do not include additional remuneration.
HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS. IT IS CALCULATED BY DIVIDING THE TOTAL 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. For option I concerning unit costs and if the Partner applies a methodology not approved by the Commission: 31) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner. For option II concerning individual hourly rates: 32) The individual rates re- calculated by the Auditor were the same as the rates applied by the Partner.
HOURLY RATE FOR INDIVIDUAL ACTUAL PERSONAL COSTS. IT IS CALCULATED BY DIVIDING THE TOTAL 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. For option I concerning unit costs and if the Partner applies the methodology approved by the Commission (CoMUC): 30) The Partner used the Commission-approved metho- dology to calculate hourly rates. It corresponded to the organisation's usual cost 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: 31) The unit costs re-calculated by the Auditor were the same as the rates applied by the Partner. For option II concerning individual hourly rates: 32) The individual rates re- calculated by the Auditor were the same as the rates applied by the Partner. Ref Procedures Standard factual finding Result (C / E / N.A.)
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 HOURS VERIFIED IN LINE WITH PROCEDURE A.2.(MONTHLY HOURLY RATE). For option I concerning unit costs and if the KIC Partner applies a methodology not approved by the Commission: 31) The unit costs re-calculated by the Auditor were the same as the rates applied by the KIC Partner. For option II concerning individual hourly rates: 32) The individual rates re- calculated by the Auditor were the same as the rates applied by the KIC Partner.
