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Commission Delegated Regulation (EU) No 1268/2012 (repealed)Show full title
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed)
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Article 236Computerised systems(Article 151 of the Financial Regulation)
1.The accounts shall be kept with the help of an integrated computerised system.
2.Where accounts are kept using computerised systems and subsystems, such systems and subsystems shall be described in full.
That description shall define the content of all data fields and specify how the system treats individual operations. It shall state how the system guarantees the existence of a complete audit trail for each operation and for any change made to the computerised systems and subsystems so that it is possible at any time to identify the nature of the change and the person who made it.
The description of computerised accounting systems and subsystems shall indicate any links between those systems and the central accounting system, particularly as regards the transfer of data and the reconciliation of balances.
3.Access to the computerised systems and subsystems shall be confined to persons included on a list of authorised users which is kept and updated by each institution.
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