{
  "url": "https://openlegislation.uk/eu-regulation-2007-718/article-20",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-718/article-20.json",
  "legislation": "eur/2007/718",
  "legislation_title": "Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-718",
  "path": "article/20",
  "kind": "article",
  "number": "20",
  "heading": "Audit trail",
  "text": "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.",
  "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/eur/2007/718/article/20",
    "retrieved_at": "2026-11-01T14:52:52.667906+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."
}