Annex 2A Listing of the specific procedures to be performed  This Annex is a standard listing of specific procedures to be performed and it shall not be  modified 1  General Procedures  1.1 Terms and Conditions of the Service Contract  1.2 Financial Report and Invoice for the Service Contract  1.3 Rules for Accounting and Record keeping  1.4 Reconciling the Financial Report to the Contractor's Accounts and Records  1.5 Exchange Rates  2.1 Budget of the Service Contract  2  Procedures to verify conformity of Fees and Expenditure with the Budget and Analytical  Review  Page 5 of 16  The Auditor carries out an analytical review of the expenditure headings in the Financial Report and  verifies that the budget in the Financial Report corresponds with the budget of the Service Contract  (authenticity and authorisation of the initial budget) and that the fees and expenditure incurred were  indicated in the budget of the Service Contract.  The Auditor verifies that amounts of fees and other expenditure incurred in a currency other than the  Euro have been converted in accordance with the specific conditions of Article 29.5 of the General  Conditions the Service Contract. The Auditor reconciles the information in the invoice and the Financial Report to the Contractor’s  accounts and records in respect of the services.  The Auditor examines – when performing the procedures listed in Annex 2A - whether the Contractor  has complied with the following rules for accounts and record keeping of Article 24 of the General  Conditions of the Service Contract:  The Auditor verifies that the Contractor’s invoice and Financial Report comply with the following  conditions of Article 26 of the General Conditions of the Service Contract:  The Auditor obtains an understanding of the terms and conditions of the Service Contract by reviewing  the Service Contract and its annexes and other relevant information, and by inquiry of the Contractor.  The Auditor obtains a copy of the original Service Contract (signed by the Contractor and the  Contracting Authority) with its annexes. The Auditor obtains and reviews the Report (which includes a  narrative and a financial section) as per Article 26.1 of the General Conditions.  -  The Contractor must keep full accurate and systematic records and accounts in accordance with  the specific conditions of Article 24.1;  -  The Contractor must keep timesheets in accordance with the specific conditions of Article 24.2.  -  All invoices for a fee-based contract must be accompanied by an up to date Financial Report. The  structure of the interim or final Financial Report should be the same as that of the contractually  approved budget (Annex V). The Financial Report should indicate, at a minimum, the expenditure  of the reporting period, the cumulative expenditure and the balance available.  -  The format of the Financial Report should be as notified to the Contractor by the Project Manager  during the period of implementation of the tasks (article. 26.1) 