Commission Regulation (EC) No 2355/2002 of 27 December 2002 amending Commission Regulation (EC) No 438/2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds

Commission Regulation (EC) No 2355/2002
of 27 December 2002
amending Commission Regulation (EC) No 438/2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds(1), as amended by Council Regulation (EC) No 1447/2001(2), and in particular Article 53(2) thereof,
After consulting the Committee set up pursuant to Article 147 of the Treaty,
After consulting the Committee on Agricultural Structures and Rural Development,
After consulting the Committee on Structures for Fisheries and Aquaculture,
Whereas:
(1) Article 38(6) of Regulation (EC) No 1260/1999 requires the responsible authorities in the Member States to keep available for the Commission all the supporting documents regarding expenditure and checks in respect of any assistance for a period of three years following the payment by the Commission of the final balance unless otherwise decided in the bilateral administrative agreements.
(2) It is desirable to specify the categories of supporting documents covered by this obligation, the form in which they may be held and the obligation to determine the bodies which should hold them.
(3) As the documents in question form part of the audit trail referred to in Article 7 of Regulation (EC) 438/2001(3), it is appropriate to add to this article the necessary provisions concerning the retention of documents.
(4) The provisions on the retention of documents are without prejudice to other specific Community or national rules.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Development and Conversion of the Regions,