ANNEXINDICATIVE DESCRIPTION OF INFORMATION REQUIREMENTS FOR A SUFFICIENT AUDIT TRAIL
A sufficient audit trail, as referred to in Article 36(1), is present when, for a given assistance:
it allows for a reconciliation between the global 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;
it allows for a verification of the payment of the public expenditure to the beneficiary;
it allows for the verification of the application of selection criteria to the operations financed by the EAFRD;
it contains, as far as it is 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 controls carried out.