Ensuring all costs are properly documented

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– Costs claimed must be identifiable and verifiable. This means that they must be reconcilable with your accounts and supported by documentation.
– The acquisition of goods and services (subcontracting or other direct costs) should comply with the ‘best value for money’principle. To demonstrate best value for money, you must also document that the internal procedure was followed or that the subcontracted tasks were carried out.


Source https://ec.europa.eu/research/participants/data/ref/h2020/other/comm/190305_avoiding-errors-when-claiming-costs_en.pdf