{
  "url": "https://openlegislation.uk/eu-decision-2008-457/article-16",
  "json_url": "https://openlegislation.uk/eu-decision-2008-457/article-16.json",
  "legislation": "eudn/2008/457",
  "legislation_title": "Commission Decision of 5 March 2008 laying down rules for the implementation of Council Decision 2007/435/EC establishing the European Fund for the Integration of third-country nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States' management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2008) 795) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/457/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-457",
  "path": "article/16",
  "kind": "article",
  "number": "16",
  "heading": "Audit trail",
  "text": "1. For the purposes of Article 25(1)(l) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:\n(a) it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;\n(b) it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;\n(c) it permits verification of application of the selection criteria established for the annual programme;\n(d) it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.\n2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2008/457/article/16",
    "retrieved_at": "2026-11-01T15:16:48.028455+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}