audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the fund of funds where appropriate), and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 37(7) and (8) (where applicable), including provisions and requirements regarding access to documents by audit authorities of Member States, Commission auditors and the European Court of Auditors in order to ensure a clear audit trail, in accordance with Article 40;
ceanglais iniúchóireachta amhail ceanglais íosta don doiciméadú a bheidh le coimeád ar leibhéal na hionstraime airgeadais (agus ar leibhéal an chiste de chistí nuair is iomchuí), agus ceanglais maidir le taifid ar leith a choimeád ar na cineálacha éagsúla tacaíochta i gcomhréir le hAirteagal 37(7) agus (8) (nuair is infheidhme), lena n-áirítear forálacha agus ceanglais maidir le rochtain ar dhoiciméid ag údaráis iniúchóireachta de chuid na mBallstát, ag iniúchóirí an Choimisiúin agus ag Cúirt Iniúchóirí na hEorpa chun deimhniú go mbeidh rian soiléir iniúchóireachta ann, i gcomhréir le hAirteagal 40;