In H2020, all cost categories are unit costs. For the purpose of an EU audit there is no need to keep timesheets. However, please check the internal rule of the institution as well. In addition, beneficiaries should use the management/overhead budget to cover expenses in the project that correspond to this category. Management/overheads is a unit costs for the benefit of the beneficiaries automatically paid to them depending on the number of implemented (e.g. recruited and paid) researcher months. Each beneficiary is free to decide what management/overheads costs they will spend these units on providing that their own internal accounting rules are respected. You need to ensure that all the management activities as described in Annex I will be duly implemented and that the general resources needed to carry out the project are made available through the overheads.
