Archiving of project documentation is the beneficiary's obligation to keep all documents relating to the project for a long time after its completion, so that retrospective checks by the managing authority, the audit authority, the European Commission or the European Court of Auditors remain possible. The complete file must be kept: the application for the non-repayable financial contribution, the contract and its amendments, public procurement documentation, contracts with suppliers, invoices and bank statements, payroll and attendance records, attendance sheets, proof of publicity, monitoring reports and correspondence with the authorities. The specific period is set by the non-repayable financial contribution agreement and generally runs from the completion of the project or from payment of the final instalment; in the case of state aid it tends to be longer. Electronic form is also accepted, provided the legibility and immutability of the documents are guaranteed. Loss of documentation is treated as failure to prove the expenditure, with all the consequences this entails, including its repayment.
See also: On-the-spot check, Audit Authority, Project sustainability.
