For the purposes of the audits referred to in Article 105(1)(b), an audit trail shall be considered adequate where, for the cross-border programme concerned, it complies with the following criteria:

1. (a)

   it permits the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and lead beneficiaries as regards operations co-financed under the cross-border programme;

2. (b)

   it permits verification of payment of the public contribution to the lead beneficiary and each final beneficiary;

3. (c)

   it permits verification of application of the selection criteria established by the joint monitoring committee for the cross-border programme;

4. (d)

   it contains, in respect of each operation, the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, progress reports and reports on verifications and audits carried out.