Commission Implementing Regulation (EU) 2015/212 of 11 February 2015 laying down rules for the application of Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the technical specifications of the system to record and store data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on individual participants in operations co-financed by OP II

12.2.2015 EN Official Journal of the European Union L 36/1
COMMISSION IMPLEMENTING REGULATION (EU) 2015/212
of 11 February 2015
laying down rules for the application of Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the technical specifications of the system to record and store data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on individual participants in operations co-financed by OP II
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived (1), and in particular the second subparagraph of Article 32(8) thereof,
Whereas:
(1) Commission Implementing Regulation (EU) No 463/2014 (2) lays down provisions necessary for the preparation of programmes. In order to ensure implementation of the programmes financed by the Fund for European Aid to the Most Deprived (the ‘FEAD’), it is necessary to lay down further provisions for the application of Regulation (EU) No 223/2014.
(2) For the purposes of Article 32(2)(d) of Regulation (EU) No 223/2014, it is necessary to lay down technical specifications of the system to record and store in computerised form data on each operation necessary for the monitoring, evaluation, financial management, verification and audit.
(3) The detailed technical specifications of the system to record and store data should be sufficiently documented to ensure audit trail of the compliance with the legal requirements.
(4) The system to record and store data should also include appropriate search tools and reporting functions in order to be able to easily retrieve and aggregate information stored in it for monitoring, evaluation, financial management, verification and audit purposes.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Fund for European Aid to the Most Deprived,