Only the costs of the actual hours worked by the persons directly carrying out work under the project may be charged.
Only the hours worked on the project can be charged. Working time to be charged must be recorded throughout the duration of the project by timesheets, adequately supported by evidence of their reality and reliability. In the absence of timesheets, the contractor must substantiate the cost claimed by reasonable means (alternative evidence) giving an equivalent level of assurance, to be assessed by the auditor. Employees have to record their time on a daily, weekly, or monthly basis using a paper or a computer-based system.
Even Marie Curie fellows need to fill in timesheets.
The time-records have to be authorised by the project manager or other superior.
At the University of Basel, timesheets have to be signed by the researcher and the senior scientist.
(Guide to Financial Issues relating to FP7 Indirect Actions, Version 18/03/2013, p.55ff)