Commission Regulation (EC) No 1975/2006 (repealed)Dangos y teitl llawn

Article 27 On-the-spot checks

1. Member States shall organise on-the-spot checks on approved operations on an appropriate sampling basis. These shall be, as far as is possible, carried out before the final payment is made for a project.

2. The expenditure controlled shall represent at least 4 % of the public expenditure that has been declared to the Commission each year, and at least 5 % of the public expenditure declared to the Commission over the whole programming period.

3. The sample of approved operations to be checked in accordance with paragraph 1 shall take into account in particular:

(a) the need to check an appropriate mix of types and sizes of operations;

(b) any risk factors which have been identified following national or Community checks;

(c) the need to maintain a balance between the axes and measures.

4. The results of the on-the-spot checks shall be evaluated to establish whether any problems encountered are of a systemic character, entailing a risk for other similar operations, beneficiaries or other bodies. The evaluation shall also identify the causes of such situations, any further examination which may be required and the necessary corrective and preventive action.

5. Advance notice of on-the-spot checks may be given, provided that the purpose of the control is not jeopardised. If the advance notice exceeds 48 hours then it should be limited to the minimum necessary, depending on the nature of the measure and the operation being co-financed.