Do I need to keep audit trail?

All documentation supporting and justifying the eligibility of the expenditure claimed by beneficiaries must be kept, retrievable and accessible until the 31st December 2025.

This requirement concerns accounting documents (bookkeeping), legal and supporting documents (e.g. Subsidy Contract, Application Form, service contracts, public procurement documentation, rental agreements/contracts), important communication with and from the Programme Authorities, as well as documents related to the expenditure (invoice, tickets, bank statement) and linking expenditure to Project activities (registration list, meeting agenda, minutes...),
First Level Controllers are required to check that the beneficiaries comply with the Programme requirements about a clear and transparent audit trail.