- (a) The on-line monitoring system shall not permit the alteration of any accounting or significant event log information that was properly communicated from the EGS without supervised access controls.
(b) In the event financial data is changed, an audit log must be capable of being produced to document:
- (1) Data element altered;
- (2) Data element value prior to alteration;
- (3) Data element value after alteration;
- (4) Time and date of alteration; and
- (5) Personnel that performed alteration (user login).