General principles
Article 77
1. Verification shall be by administrative and where appropriate on-the-spot checks. 2. Administrative checks shall be systematic and shall include cross-checks with, inter alia, data from the integrated administration and control system provided for in Chapter 4 of Title II of Council Regulation (EC) No 1782/2003. 3. Except for the cases where systematic on the spot checks are foreseen by Regulation (EC) No 479/2008 or by this Regulation, the competent authorities shall perform on-the-spot checks by sampling an appropriate percentage of beneficiaries/producers on the basis of a risk analysis in accordance with Article 79 of this Regulation. 4. Concerning the measures foreseen by Articles 16, 17, 18 and 19 of Regulation (EC) No 479/2008 the sample size shall be at least 5 % of aid applications. The sample must also represent at least 5 % of the amounts covered by the aid. 5. Concerning measures foreseen by Article 15 of Regulation (EC) No 479/2008, Articles 26, 27 and 28 of Regulation (EC) No 1975/2006 ( 21 ) shall apply mutatis mutandis . 6. Article 26(3) and (4) of Regulation (EC) No 796/2004 shall apply to on-the-spot checks provided for in this Article. 7. In all appropriate cases, Member States shall make use of the integrated administration and control system (IACS).