Article 48

The authorising officer shall set up paper based or electronic systems for the keeping of original supporting documents relating to and subsequent to budget implementation and budget implementation measures. The systems shall provide for: such documents to be numbered; such documents to be dated; registers, which may be computerised, to be kept identifying the exact location of such documents; such documents to be kept for at least five years from the date on which the European Parliament grants discharge for the budgetary year to which the documents relate; keeping of documents relating to pre-financing guarantees for the institution and of a log to enable such guarantees to be adequately monitored. Documents relating to operations not definitively closed shall be kept for longer than provided for in point (d) of the first paragraph, that is to say, until the end of the year following that in which the operations are closed. Personal data contained in supporting documents shall be deleted where possible when those data are not necessary for budgetary discharge, control and audit purposes. Article 37(2) of Regulation (EC) No 45/2001 shall apply to the conservation of traffic data.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.