Control rate and sampling of on-the-spot checks
Article 32
1. On-the-spot checks after the implementation of the operations shall be systematic for the measures referred to in Articles 46, 47, 50, 51 of Regulation (EU) No 1308/2013 respectively. As regards the measures referred to in Articles 45, 48, 49 and 52 of Regulation (EU) No 1308/2013 respectively, a sample based control after the implementation of the operations is allowed. The sample size shall be at least 5 % of the applications, selected in accordance with Article 34 of this Regulation. This sample shall also represent at least 5 % of the amounts covered by the support. However, in relation to the measure referred to in Articles 45 of Regulation (EU) No 1308/2013, the operations for which the beneficiaries communicated their intention to produce a certificate on the financial statements in accordance with Article 41 of this Regulation shall be systematically checked on the spot at least once before the final payment. 2. Where on-the-spot checks reveal any significant non-compliance in the context of a given support measure at national level or in a region or part of a region, the competent authority shall appropriately increase the percentage of beneficiaries to be checked on-the-spot in the following year. However, Member States may decrease the minimum level of on-the-spot checks where the management and control systems function properly and the error rates remain at an acceptable level.