Article 1
Implementing Regulation (EU) 2017/39 is amended as follows: (1) in Article 4(6), the first subparagraph is replaced by the following: ‘Member States shall specify the documents that shall be submitted in support of aid applications. The amounts claimed in the aid applications shall be supported by documentary evidence showing: (a) the price of the products, material or service delivered together with a receipt or proof of payment or equivalent; or (b) if the Member State authorises the use of standard scales of unit costs, flat-rate financing and/or lump sums, that the quantities have been supplied and/or distributed for the purpose of the school scheme.’; (2) Article 5 is amended as follows: (a) in paragraph 1, point (b) is replaced by the following: ‘(b) if the Member State authorises the use of standard scales of unit costs, flat-rate financing and/or lump sums, on presentation of evidence that the quantities have been supplied and/or distributed for the purpose of the school scheme.’; (b) paragraph 2 is replaced by the following: ‘2. Aid relating to the accompanying educational measures, monitoring, evaluation and publicity shall only be paid upon delivery of the material or services concerned and upon submission of the related documentary evidence as required by the competent authority or, if the Member State authorises the use of standard scales of unit costs, flat-rate financing and/or lump sums, on presentation of evidence that the material or services have been delivered.’; (3) in Article 10, paragraph 1 is replaced by the following: ‘1. On-the spot checks shall in particular include verification of: (a) the records referred to in Article 6 of Delegated Regulation (EU) 2017/40, by corroborating and complementing the administrative checks with relevant documentation including financial documents such as purchase and sales invoices, delivery notes, bank extracts or other proof of payment and their recording in the accountancy; (b) the use of the products in accordance with Regulation (EU) No 1308/2013, Delegated Regulation (EU) 2017/40 and this Regulation; (c) the implementation of accompanying educational measures to support the distribution of products, where the on-the-spot check takes place at the premises of the educational establishment or where the on-the-spot check concerns aid applied for relating to accompanying educational measures; (d) the use of suitable publicity tools, where the on-the-spot check takes place at the premises of the educational establishment.’.