Commission Regulation (EC) No 1975/2006 (repealed)Dangos y teitl llawn

Article 28 Content of on-the-spot checks

1. Through the on-the-spot checks, the Member States shall endeavour to verify the following:

(a) that the payments made to the beneficiary can be supported by accounting or other documents held by the bodies of firms carrying out the operations supported;

(b) for an adequate number of expenditure items, that the nature and timing of the relevant expenditure comply with Community provisions and correspond to the approved specifications of the operation and the works actually executed or services delivered;

(c) that the use or intended use of the operation is consistent with the use described in the application for Community support;

(d) that the publicly funded operations have been implemented in accordance with Community rules and policies, especially the rules on public tendering and relevant mandatory standards established by national legislation or established in the rural development programme.

2. The on-the-spot checks shall cover all the commitments and obligations of a beneficiary which can be checked at the time of the visit.

3. Except in exceptional circumstances, duly recorded and explained by the national authorities, the on-the-spot checks shall include a visit to the operation or, if the operation is intangible, to the operation promoter.

4. Only checks meeting the full requirements of this Article may be counted towards the achievement of the control rate set out in Article 27(2).