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Elements for the audit trail – Article 69(6) As regards Union contribution based on unit costs, lump sums and flat rates reimbursed by the Commission under Article 94 and on financing not linked to costs reimbursed by the Commission under Article 95, only the elements set out under Sections III and IV respectively shall be required. I. Obligatory elements of audit trail for grants taking the forms set out in points (a) to (e) of Article 53(1): II. Obligatory elements for audit trail for financial instruments: 1. documents on the establishment of the financial instrument, such as funding agreements, etc.; 2. documents identifying the amounts contributed by each programme and under each priority to the financial instrument, the expenditure that is eligible under each programme and the interest and other gains generated by support from the Funds and re-use of resources attributable to the Funds in accordance with Articles 60 and 62; 3. documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications; 4. documents concerning exits of programme contributions and the winding-up of the financial instrument;

5. documents on the management costs and fees; 6. application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts; 7. checklists and reports from the bodies implementing the financial instrument;