Commission Delegated Regulation (EU) 2021/629 of 4 November 2020 amending Delegated Regulations (EU) No 532/2014 and (EU) No 1255/2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived, as regards the detailed minimum requirements for audit purposes and the data to be recorded and stored

1 In addition to the detailed minimum requirements for the audit trail set out in Article 3, the audit trail for operations providing food or basic material assistance, or both, to the most deprived, through vouchers, cards or other instruments in accordance with Article 23(4a) of Regulation (EU) No 223/2014 shall: (a) allow to reconcile the total number of vouchers, cards or other instruments issued with the total number of vouchers, cards or other instruments delivered to end-recipients and used based on accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries; (b) allow, with regard to the eligible costs set out in Article 26(2), point (a), to reconcile the aggregate amounts certified to the Commission with the value of vouchers, cards or other instruments used by end-recipients; (c) include documents concerning the granting of vouchers, cards or other instruments to end-recipients, their distribution to end-recipients and their use. For the use of cards, vouchers, or other instruments, the audit trail shall demonstrate that the vouchers, cards or other instruments are used only for the purchase of food or basic material assistance, or both.

2 Where food and/or basic material assistance is provided to the most deprived through vouchers, cards or other instruments in a paper format, the audit trail shall also include the following: (a) security measures avoiding falsification taken by the managing authority, intermediate bodies and beneficiaries; (b) measures to safeguard the stock of vouchers; (c) identification of the bodies identifying end-recipients and the bodies distributing the vouchers, cards or other instruments to end-recipients; (d) documentation that the vouchers, cards or other instruments have been received by end-recipients.’;

The Annex to Delegated Regulation (EU) No 1255/2014 is replaced by the text set out in Annex II to this Regulation.

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.