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Agreetnentnumber: 2019- 1943/00 l-001
Murri bcncficiariesnroder rgrccrrcnt: Dcccrnbcr.20rg

(f) for unit costs declared on the basis of the beneficiary's usual cost accoultting practices: tlre
arnount obtained by rnultiplying tlre amount per unit calculated iu accotdatrce rvith the
beneficiary's usual cost accounting practices by the actual uumber of units used or ptoduced;

(g) for lump sunr costs declared on the basis oFthe beneficiary's usual cost accounting practices:
the global amount calculated in accordance with its usual cost accounting practices, if the
correspondiug tasks or paft of the action have been implemented properly;
(h) for flat-rate costs declared on the basis ofthe beneficiary's usual cost accounting practices: the
anrount obtained by applyirrg the flat rate calculated in accordance with the beneficiary's usual
cost accounting plactices.

For the forms of grant referred to in points (b), (c), (d), (0, (g) and (h), the amounts declared
must comply with the conditions specified in points (a) and (b) of Article II.19.1 .

11.20.2 Records and other documentation to support the costs and contributions declared

Each beneficiary rnust provide the following if requested to do so in the context of the checks or audits
desclibed in Article t1.27:

(a) for actual costs: adequate suppofting documents to prove the costs declared, such as contracts,
invoices and accounting records.

In addition, the beneficiary's usual accounting and intemal control procedures must permit
direct reconciliation of the amounts declared with the amoullts recorded in its accounting
statements and with the arnounts indicated in the supporting docurnents;

(b) for unit costs or unit contributions: adequate supporting documents to prove the number of
units declared.

The beneficiary does not need to identif, the actual eligible costs covered or to provide
supportiug documents, such as accounting staternents, to prove the amount declared per unitl

(c) for lump sum costs or lump sum contributions: adequate suppofting documents to prove that
the actiott has been properly irnplemented.
The beneficiary does not need to identify the actr.ral eligible costs covered or to provide
supportirrg docurneuts, such as accounting statelnents, to prove the amount declared as a lump
sum;
(d) for flat-rate costs or flat-rate contribr.rtions: adequate supporting documents to prove the
eligible costs or requested contribution to which the flat rate applies.
The beneficiary does not need to identify the actual eligible costs covered or to provide
supporting documents, such as accounting staterlents, for the flat rate applied;

(e) for financing not linked to costs: adequate supporting documents to prove that the oclion has
been properly implemented;

The beneficiary does not need to identify the actual eligible costs covered or to provide
supporting docurneuts, such as accounting statements, to prove the amount declared as a
financing not linked to costs;

(f) for unit costs declared on the basis of the beneficiary's usual cost accounting plactices:
adequate supportiug documents to prove the rrunrber of units declared;

(g) for lurnp sum costs declared on the basis of the beneficiary's usual cost accounting practices:
adequate supporting documents to prove that the aclion has been proper'ly implernerrted:

,.)
t/
Annex II 25