PART ICOMMON PROVISIONS
TITLE IICOMMON RULES FOR IMPLEMENTATION
CHAPTER IIManagement and control systems
Section 1Decentralised management
Sub-section 1Accreditation and conferral of management powers
Article 20Audit trail
The national authorising officer shall ensure that all the relevant information is available to ensure at all times a sufficiently detailed audit trail. This information shall include documentary evidence of the authorisation of payment applications, of the accounting and payment of such applications, and of the treatment of advances, guarantees and debts.