(1) The Auditor verifies that the fee rates for the Contractor's personnel (i.e. team leaders, senior and  junior experts) charged to the Service Contract are the ones indicated in the Service Contract  budget (Annex V of the Special Conditions).  (2) If the actual fee rate charged differs from the fee rate indicated in the budget the Auditor verifies  whether the actual fee rate has been approved in accordance with the terms and conditions of the  Service Contract (Article 20 of the General Conditions).  (1) Value  (a) The Auditor verifies that the total number of days / hours worked on timesheets for the  Contractor's personnel (i.e. team leaders, senior and junior experts) multiplied by actual fee rates  corresponds with the total fee cost charged to the Service Contract in the Financial Report and on  the invoice (Article 29.6 General Conditions).  (b) The Auditor verifies, where applicable, whether the correct exchange rates have been used in  accordance with the terms and conditions of the Service Contract in order to calculate the total fee  cost for the Contractor's personnel (Article 29.5 General Conditions).  (2) Classification  (1) Incidental expenditure actually incurred (General Conditions Article 28.3)  (2) Cut-off - Implementation period (Article 5 of the Special Conditions)  (3) Budget (Special Conditions Annex V)  (4) Covered by fee-rates (General Conditions Article 28.3)  (5) Necessary (General Conditions Article 28.3)  Page 8 of 16  The Auditor verifies that incidental expenditure (including costs of office accommodation) is not  already covered or supposed to be covered in the fee-rates for the Contractor's personnel (i.e. team  leaders, senior and junior experts) and personnel other than experts. For this purpose the Auditor  reviews the conditions in Section 6.1, 6.2 and 6.5 of the terms of reference for the Service Contract  (Annex II of the Service Contract). The Auditor verifies that incidental expenditure was indicated in the Service Contract budget.  The Auditor verifies that incidental expenditure was incurred during the implementation period of the  Service Contract and that it had not already been charged in a previous Financial Report and invoice  submitted by the Contractor for payment by the Contracting Authority.  The Auditor verifies that incidental expenditure was actually incurred by and pertains to the Contractor.  For this purpose the Auditor examines supporting documents (e.g. invoices) and proof of payment.  The Auditor also examines proof of work done, goods received or services rendered and he/she  verifies the existence of assets where applicable.  The Auditor verifies the eligibility of incidental expenditure claimed with the terms and conditions of the  Contract.  The Auditor verifies that total fee costs for the Contractor's personnel are classified in the Financial  Report in accordance with the underlying timesheets and other evidence.  3.1.3  Verification of total fee costs charged to the Service Contract  3.2 Eligibility of Incidental Expenditure  3.2.1  Verification of Incidental Expenditure –Verification Procedures and Criteria 