Control reports
Article 7
1. The Responsible Authority shall draw up a report on each administrative and on-the-spot control, giving the following information: (a) full identification of the project and its corresponding grant agreement; (b) the name and signature of the controller; (c) the beneficiary's name; (d) the type of controls (administrative, financial or operational on-the-spot or a combination); (e) where necessary, the scope of the control; (f) the expenditure falling within the scope of the control and the expenditure (sample) actually verified; (g) the amount of expenditure considered ineligible; and (h) a description of the major findings, weaknesses, errors and irregularities, additional controls and analysis carried out, recommendations and corrective measures proposed and the reaction of the beneficiary. 2. The control report may be presented as a checklist.