QUESTION
For giving evidence to the work performed by subcontractors do I need a time sheet for them too? or, in case of audit, is it enough to show original invoices and evidence of delivery? |
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ANSWER
In general terms subcontract costs, are regulated by articles 5 and 23.3 of Annex II of the model contract (shared cost contract).
Those articles refer expressly to the necessity to produce only relevant invoices regarding costs occurred through sub-contract. No time sheet whatsoever is required. However, in the case of subcontracts for RTD performers in CRAFT projects (cooperative research contracts for SMEs) the number of personnel hours incurred by RTD performers must be at least equal to that incurred by the SMEs, therefore there is an implicit obligation to identify the time charged to the project (as well as the costs) in the invoice.A clear modification of the work carried-out and a reference to the project is required in the invoice. | |
