Article 15 Record Keeping and Reporting Obligations

15.1 The Managing Authority and the Programme participants shall keep all documents related to the Programme or a project for five years from the date of payment of the balance for the Programme. In particular they shall keep reports, supporting documents, as well as accounts, accounting documents and any other document relating to the financing of the Programme (including all documents relating to the contract award) and projects.

15.2. Notwithstanding paragraph 15.1 of this Article, records pertaining to audits, appeals, litigation or pursuit of claims arising from the Programme or project performance shall be retained until such audits, appeals, litigation or claims have been completed.

15.3. The reporting procedures of the Programme authorities and management bodies to the Parties are described in the Joint Operational Programme and in the document describing the management and control systems.