commiss regul ec decemb amend commiss regul ec lai detail rule implement council regul ec manag control system assist grant structur fund commiss european commun regard treati establish european commun regard council regul ec june lai gener provis structur fund amend council regul ec articl thereof consult committe set pursuant articl treati consult committe agricultur structur rural develop consult committe structur fisheri aquacultur articl regul ec requir respons author member state commiss support document expenditur check respect assist period year payment commiss final balanc decid bilater administr agreement desir categori support document cover oblig form held oblig determin bodi hold document question form part audit trail refer articl regul ec add articl provis retent document provis retent document prejudic specif commun nation rule measur provid regul accord opinion committe develop convers region adopt regul articl articl regul ec amend paragraph insert paragraph quot support document expenditur check refer articl regul ec compris document relat specif expenditur incur declar payment made assist requir suffici audit trail includ document constitut proof actual deliveri product servic financ report document relat check carri articl regul compet nation author determin bodi document held period retent requir document held origin commonli accept data carrier commonli accept data carrier includ photocopi origin document microfich origin document electron version origin document optic data carrier cd rom hard disk magnet disk document exist electron version procedur certif conform document held commonli accept data carrier origin document laid nation author ensur version held compli nation legal requir reli audit purpos document exist electron version underli comput system electron version held meet accept secur standard ensur document held compli nation legal requir reli audit purpos quot paragraph replac text quot procedur ensur document refer paragraph held accord requir articl regul ec annex regul quot articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb commiss michel barnier member commiss oj oj oj