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Do you need signed time recording sheets for the personnel costs if you are audited at the end of the project?

Answer: 
Yes. This is however not the case if you have personnel working 100% on the action. In that case you need to “sign a declaration on exclusive work for the action [ODT format] (one per reporting period), to confirm that the person worked exclusively for the action, either: during the whole reporting period or during an uninterrupted time-period, covering at least a full calendar month within the reporting period.” (see AGA 4.0 p.175) Brands