Audit reporting
Article 17
1. The authority responsible for checking shall draw up a control report on each on-the-spot check. The report shall describe precisely the different items checked. The report shall set out: (a) the date and time of commencement of the check; (b) details of advance notice given; (c) the duration of the check; (d) the responsible persons present; (e) the nature and extent of the checks carried out, providing, in particular, details of the documents and products examined; (f) the findings and conclusions; (g) whether any follow-up is required. The report shall be signed by the official responsible and countersigned by the contracting party or, where applicable, by the operator of the warehouse and shall be included in the payment file. 2. In case of significant irregularities affecting at least 5 % of the quantities of products covered by a single contract subject to the check, the verification shall be extended to a larger sample to be determined by the authority responsible for the checking. 3. The authority responsible for checking shall record any case of non-compliance on the basis of the criteria of gravity, extent, duration and repetition that may result in exclusion in accordance with Article 18(1), and/or in the repayment of an unduly paid aid, including interests where applicable, in accordance with paragraph 4 of that Article.