in relation to grants and repayable assistance under Articles 67(1)(b) and (c) and 109 of Regulation (EU) No 1303/2013 and under Article 14(1) of Regulation (EU) No 1304/2013, the audit trail shall allow the aggregate amounts certified to the Commission to be reconciled with the detailed data relating to outputs or results and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries, including where applicable documents on the method of setting the standard scales for unit costs and the lump sums, as regards operations co-financed under the operational programme;
pour chaque opération, la piste d'audit inclut, le cas échéant, le cahier des charges et le plan de financement, les documents relatifs à l'octroi de l'aide, les documents relatifs aux procédures de passation des marchés publics, les rapports du bénéficiaire et les rapports relatifs aux vérifications et aux audits réalisés;