# Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission, Division 3.3.2

Extent: E+W+S+N.I.

Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation.

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Source: https://www.legislation.gov.uk/eur/2015/341/annex/I/division/3/division/3.3/division/3.3.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-341/annex-I/division-3/division-3.3/division-3.3.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.