<Describe factual findings and specify errors and exceptions that have arisen from  procedures  2.1 – 2.2 in Annex 2A. If there are no factual findings this should be explicitly stated as  follows for each procedure:  'No factual findings have arisen from this procedure'>  We have reported further below all the exceptions resulting from the verification procedures specified  at point 3.1 and 3.2 of Annex 2A of the ToR for this expenditure verification insofar these procedures  did apply to the verification of fees and expenditure.  We have quantified the amount of the verification exceptions found and the potential impact on the EC  contribution, should the Commission declare the fee or expenditure item(s) concerned ineligible. We  have reported all exceptions found including the ones of which we cannot quantify the amount of the  verification exception found and the potential impact on the EC contribution.  < Specify for which fees and expenditure amounts / items exceptions between facts and criteria were  found, the nature of the exception – this means which of the specific condition or conditions described  at point 3.1 and 3.2 of Annex 2A of the ToR were not respected. Quantify the amounts of verification  exceptions found and the potential impact on the EC contribution, should the Commission declare the  expenditure item(s) concerned ineligible >  We have verified the eligibility of fees claimed with the terms and conditions of the Service Contract.  We have performed procedures 3.1.1 (verification of time charged to the Service Contract), 3.1.2  (verification of fee rates charged to the Service Contract) and 3.1.3 (verification of total fee costs  charged to the Service Contract) as specified in Annex 2A of the ToR for this expenditure verification. <Describe factual findings and specify errors and exceptions.  Procedures 3.1.1 - 3.1.3 in Annex 2A.  Example : we found that total expenditure for an amount of 7.000€ related to senior expert fees in the  Financial Report was not eligible. An amount of 5.000€ for expert fees was not supported by timesheets and 2.500€ related to a timesheet for a period outside the implementation period of the service contract. (Note: relevant details such as timesheet references or documents should be  provided)> We have verified the eligibility of incidental expenditure with the terms and conditions of the Service  Contract. We have performed procedures 3.2.1 (and 3.2.2 (eligibility of incidental expenditure) in  Annex 2A.  <Describe factual findings and specify details of errors and exceptions.  Procedure 3.2.1  (verification  of Incidental Expenditure –Verification Procedures and Criteria)  and 3.2.2  (verification of Incidental Expenditure - Specific Verification Procedures for Per Diems)  in Annex 2A > Annex 1 should include the Contractor's financial report for the Service Contract which has been the  subject of the verification. The financial report should be  dated  and indicate the  period covered Annex 2 should include a copy of the  invoice  of the Contractor  Annex 3 should include a  signed and  dated copy of the terms of reference for the expenditure verification of this Service Contract including  Annex 1  (information about the Service Contract) and  Annex 2A  (Listing of the specific procedures to be performed).  Page 16 of 16  Annex 3  Terms of Reference Expenditure Verification  Annex 2  Invoice of the Contractor  Annex 1  Financial Report for the Service Contract  3.2 Eligibility of Incidental Expenditure  3.1 Eligibility of Fees claimed  3  Procedures to verify Fees and Expenditure 