The Auditor verifies whether it is plausible that incidental expenditure was necessary for the  implementation of the Service Contract and that it had to be incurred for the Service Contract activities  by examining the nature of the expenditure with supporting documents.  The Auditor verifies that incidental expenditure is recorded in Contractor’s accounts and substantiated  by evidence (see section 1 of Annex 2B, Guidelines for Specific Procedures to be performed) and  notably the supporting documents as specified in Article 24.1 and 24.2 of the General Conditions of  the Service Contract.  The Auditor verifies that the monetary value of incidental expenditure agrees with underlying  documents (e.g. invoices, salary statements) and that correct exchange rates are used where  applicable. All incidental expenditure incurred should be declared and invoiced at actual cost. This is  explicitly stipulated in Annex V (Budget) of a fee-based service contract).  The Auditor examines the nature of the costs and verifies that these costs have been classified as  incidental expenditure in the Financial Report.  The Auditor verifies the eligibility of the total amounts of subsistence i.e. per diems declared in the  Financial Report for the Contractor's personnel (i.e. team leaders, senior and junior experts) who have  performed missions requiring at least 12 hours away from their normal place of posting with the terms  and conditions of the Service Contract and the rules set out in Annex V (Budget) of the Service  Contract. More specifically the Auditor verifies that the subsistence i.e. per diem amounts declared in  the Financial Report and included in the Contractor's invoice:  Page 9 of 16  (4) Relate to the total number of days actually performed for these missions.  (3) Relate to missions which were required for and foreseen in the Service Contract; and  (2) For each 24 hours period do not exceed the maximum amount which is contractually allowed i.e.  the flat rates / per diem rates published at:  http://ec.europa.eu/europeaid/funding/about-calls- tender/procedures-and-practical-guide-prag/diems_en (1) Correspond to actual cost/per diems paid/reimbursed by the Contractor to personnel contracted or  employed by the Contractor;  (8) Classification  (7) Valuation  (6) Records (General Conditions Article 24.1)  3.2.2 Verification of Incidental Expenditure - Specific Verification Procedures for Per Diems  (For each period of 12 hours mission, the expert is entitled to receive 50% of the flat rate amount); 