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Carlos Moedas

Live broadcast of EP hearing for Commissioner-designate, Carlos Moedas,
today, 30 September (from 9.00 am)

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Q: Are the contractors using AC model obliged to register the working time of permanent personnel by means of timesheets?
A: As a general rule the costs of salaries of permanent employees are not eligible costs under the AC model, thus cannot be charged to the project. This means that they do not have to be recorded especially for purposes of the project, and do not have to be included in the financial statement (Form C). However, the contractor should be able to show that the time devoted by such personnel to the project and identified in the management report is correct. A contractor must indicate the amount of these resources contributed to the project and an approximate value of them in the management report on the justification of resources. The correctness of the time that permanent personnel of the AC contractor devote to the project (identified in the management report) may require the use of any reasonable and credible way of determining of the working time. This will depend on the systems available to each contractor. Some organisations use time sheets; others have time clocks, or other methods. The contractor may use any credible and reasonable mean, as the Commission does not impose any particular way of determining of the working time, in particular for the costs that are not to be reimbursed by the Commission however in the event of an audit the contractor may have to show the degree of certainty with which it has identified its "own contribution" to the project.

Category : Contracts and legal issues