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ÍSLENSKA
endurskoðunarslóð
ENSKA
audit trail
Svið
innflytjendamál
Dæmi
[is] væntanlegt
[en] Audit trail
1.For the purposes of Article 29(1)(k) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
a)it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
b)it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
c)it permits verification of application of the selection criteria established for the annual programme;
d)it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2.The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.
Rit
v.
Skjal nr.
32008D0456
Orðflokkur
no.
Kyn
kvk.