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How are the unit costs audited and on what extent the details must be identifiable in the accounts of the beneficiary?
Unit costs that are usually used by hospitals may be a very good option for estimates on some components of your unit costs per patient, yes. Please note that costs which are paid for by the national health system cannot be charged to the project though. The calculation of the unit costs (see table in template for clinical studies) will become part of the Grant Agreement (Annex II). The methodology applied in order to calculate unit costs will thus be auditable in the frame of a CFS or an official audit by the EC. The number of actual units claimed during the action must comply with the following conditions:
- the units must be actually used during the project
- they must be necessary for implementing the action & identifiable and verifiable, in particular supported by records and documentation.