The Project Manager has the right to inspect accounts and records as provided by clause 52.3 of the cost reimbursable main options C, D and E, although the PM may also delegate this right under the contract to a QS or cost auditor.
Essentially the purpose is to ensure that the Defined Cost is in accordance with the contract requirements, including;
Incurred in order to Provide the Works,
Are in accordance with the component requirements of the SCC,
Whether they are a Disallowed Cost,
Are calculated in accordance with clause 52.1 (rates and percentages or open market rates),
Not duplicated across more than one cost category,
Are not deemed to be included in a percentage charge,
From your list I would suggest the following;
1. Unlikely to be incurred in order to Provide the Works and the People are outside the Working Areas (certainly for NEC3) so would not be part of Defined Cost.
2. This is often a contentious issue as the People are in the Working Areas but are they Providing the Works? It would probably depend on factors such as what type of NEC training (is it project specific) and who the attendees are.
3. Pension contributions from the Employer are an allowable cost under SCC s13.
4. I would suggest that this is included under NEC3 as part of the Working Areas charge and Catering supplies.
Essentially the purpose is to ensure that the Defined Cost is in accordance with the contract requirements, including;
Incurred in order to Provide the Works,
Are in accordance with the component requirements of the SCC,
Whether they are a Disallowed Cost,
Are calculated in accordance with clause 52.1 (rates and percentages or open market rates),
Not duplicated across more than one cost category,
Are not deemed to be included in a percentage charge,
From your list I would suggest the following;
1. Unlikely to be incurred in order to Provide the Works and the People are outside the Working Areas (certainly for NEC3) so would not be part of Defined Cost.
2. This is often a contentious issue as the People are in the Working Areas but are they Providing the Works? It would probably depend on factors such as what type of NEC training (is it project specific) and who the attendees are.
3. Pension contributions from the Employer are an allowable cost under SCC s13.
4. I would suggest that this is included under NEC3 as part of the Working Areas charge and Catering supplies.