ANNEX XIII

As regards Union contribution based on unit costs, lump sums and flat rates reimbursed by the Commission under Article 94 and on financing not linked to costs reimbursed by the Commission under Article 95, only the elements set out under Sections III and IV respectively shall be required. I. Obligatory elements of audit trail for grants taking the forms set out in points (a) to (e) of Article 53(1): 1. documentation that allows verification of the application of the selection criteria by the managing authority, as well as documentation relating to the overall selection procedure and the approval of operations; 2. document (grant agreement or equivalent) setting out the conditions for support signed between the beneficiary and the managing authority/intermediate body; 3. accounting records of payment claims submitted by the beneficiary, as recorded in the managing authority/intermediate body's electronic system; 4. documentation on verifications addressing the non-relocation and durability requirements as set out in Article 65, Article 66(2) and point (h) of Article 73(2); 5. proof of payment of the public contribution to the beneficiary and of the date the payment was made; 6. documentation evidencing the administrative and, where applicable, on-the-spot checks carried out by the managing authority/intermediate body; 7. information on audits carried out; 8. documentation relating to the follow-up by the managing authority/intermediate body for purposes of management verifications and audit findings; 9. documentation demonstrating verification of compliance with applicable law; 10. data in relation to output and result indicators enabling reconciliation with corresponding targets and reported milestones; 11. documentation related to financial corrections to and deductions from the expenditure declared to the Commission to ensure compliance with Article 98(6) made by the managing authority/intermediate body/the body to which the accounting function has been entrusted to; 12. for grants taking the form set out in point (a) of Article 53(1), the invoices (or documents of equivalent probative value) and proof of their payment by the beneficiary, as well as accounting records of the beneficiary relating to the expenditure declared to the Commission; 13. for grants taking the forms set out in points (b), (c) and (d) of Article 53(1), and as applicable, documents justifying the method of establishing unit costs, lump sums and flat rates; the categories of costs forming the basis for the calculation; documents evidencing costs declared under other categories of costs to which a flat rate applies; the explicit agreement by the managing authority on the draft budget on the document setting out the conditions for support; documentation on the gross employment costs and on calculation of the hourly rate; where simplified cost options are used based on existing methods, documentation confirming compliance with similar type of operations and with documentation required by the existing method, if any. II. Obligatory elements for audit trail for financial instruments: documents on the establishment of the financial instrument, such as funding agreements, etc.; documents identifying the amounts contributed by each programme and under each priority to the financial instrument, the expenditure that is eligible under each programme and the interest and other gains generated by support from the Funds and re-use of resources attributable to the Funds in accordance with Articles 60 and 62; documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications; documents concerning exits of programme contributions and the winding-up of the financial instrument; documents on the management costs and fees; application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts; checklists and reports from the bodies implementing the financial instrument; declarations made in connection with de minimis aid; agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients; evidence that the support provided through the financial instrument is to be used for its intended purpose; records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed; separate records or accounting codes for a programme contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient. III. Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 94 to be kept at the level of the managing authority/ intermediate body: documents evidencing the ex-ante agreement of the Commission on the types of operations covered by unit costs, lump sums and flat rates and the definition of related amounts and rates, as well as the methods for adjustment of the amounts (programme approval or amendment; documents evidencing the categories of costs and the amounts forming the basis for the calculation to which the flat rate applies; documents evidencing the fulfilment of the conditions for reimbursement by the Commission; documents evidencing the adjustment of the amounts, where relevant; documents evidencing the calculation method if point (a) of the second subparagraph of Article 94(2) is applied; documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission on the basis of simplified cost options; document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries; documentation evidencing management verifications and audits carried out in accordance with the third subparagraph of Article 94(3); proof of payment of the public contribution to the beneficiary and of the date the payment was made. IV. Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 95 to be kept at the level of the managing authority/ intermediate body: documents evidencing the ex-ante agreement of the Commission on the conditions to be fulfilled or the results to be achieved and corresponding amounts (programme approval or amendment); documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission based on Article 95 (financing not linked to costs); document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries; documentation evidencing management verifications and audits carried out in accordance with the second subparagraph of Article 95(3); proof of payment of the public contribution to the beneficiary and of the date the payment was made; documents evidencing the fulfilment of conditions or the achievement of results at each stage if done in steps, as well as before final expenditure is declared to the Commission.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.