Every on-the-spot check under this Section shall be the subject of a control report which makes it possible to review the details of the checks carried out. The report shall indicate in particular:

1. (a)

   the measures and applications or payment claims checked;

2. (b)

   the persons present;

3. (c)

   whether notice was given to the beneficiary of the visit and, if so, the period of prior notice;

4. (d)

   the results of the checks and, where applicable, any particular observations;

5. (e)

   any further control measures to be carried out.

Paragraph 1 shall apply mutatis mutandis to ex-post checks under this Section.

The beneficiary shall be given the opportunity to sign the report during the check, to attest the beneficiary’s presence at the check and to add observations. Where F1the relevant authority makes use of a control report established by electronic means during the check, the competent authority shall provide for the possibility of an electronic signature by the beneficiary or the control report shall be sent without delay to the beneficiary giving him the opportunity to sign the report and to add any observations. Where any non-compliance is found, the beneficiary shall receive a copy of the control report.