Article 20U.K.On-the-spot checks of simple programmes
1.Member States shall select the payment applications to be checked on the basis of a risk analysis.
The selection shall be made in such a way as to ensure that each simple programme is subjected to on-the-spot checks at least once during its implementation between the first interim payment and the payment of the balance.
2.On-the-spot checks shall consist of technical and accounting checks at the premises of the proposing organisation and, if appropriate, of the implementing body. Member States shall verify that:
(a)the information and the documents submitted are accurate;
(b)the costs have been declared in accordance with Article 4 of Delegated Regulation (EU) 2015/1829 and with Article 12(2) of this Regulation;
(c)all the obligations laid down in the contract referred to in Article 10 have been fulfilled;
(d)Articles 10 and 15 of Regulation (EU) No 1144/2014 have been complied with.
Without prejudice to Commission Regulation (EC) No 1848/2006(1), Member States shall inform the Commission at the earliest opportunity of any irregularities detected during the checks.
On-the-spot checks may be limited to a sample covering at least 30 % of the eligible costs. Such sample shall be reliable and representative.
Where any non-compliance is detected, the Member State shall check all the documents relating to the costs declared or the results of the sample shall be extrapolated.
3.Member States shall draw up a report covering each on-the-spot-check. That report shall clearly specify the scope and results of the checks carried out.
Commission Regulation (EC) No 1848/2006 of 14 December 2006 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the common agricultural policy and the organisation of an information system in this field and repealing Council Regulation (EEC) No 595/91 (OJ L 355, 15.12.2006, p. 56).