Commission Regulation (EU) No 65/2011 of 27 January 2011 laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures (repealed) (c. 65)

ANNEX I Indicative description of information requirements for a sufficient audit trail

A sufficient audit trail, as referred to in Article 33(2), is present when, for a given assistance:

(a)

it allows for reconciliation between the overall amounts declared to the Commission and the invoices, accounting and other supporting documents held by the paying agency or other service for all the operations supported by the EAFRD;

(b)

it allows for verification of the payment of the public expenditure to the beneficiary;

(c)

it allows for verification of the application of selection criteria to the operations financed by the EAFRD;

(d)

it contains, as far as appropriate, the financial plan, reports of activities, documents relating to the granting of support, documents relative to public tendering procedures and reports relating to any checks carried out.