Administrative checks
Article 26
1. The procedures relating to the administrative checks shall require the recording of operations undertaken, the results of the verification and the measures taken in respect of discrepancies. 2. Prior to granting the aid, Member States shall carry out administrative checks on all aid applications. 3. Administrative checks on aid applications shall include, where applicable, a verification of: (a) the annual report on the execution of the operational programme transmitted together with the aid application; (b) the value of marketed production, the contributions to the operational fund and the expenditure incurred; (c) the accurate correlation of expenditure claimed with products and services delivered; (d) the conformity of the actions undertaken with those included in the approved operational programme; and (e) the respect of financial or other limits and ceilings imposed. 4. Expenditure incurred under the operational programme shall be supported by proof of payment. Invoices used shall be established in the name of the producer organisation, association of producer organisations or the subsidiary complying with the 90 % requirement referred to in Article 22(8) of Delegated Regulation (EU) 2017/891 or, subject to Member State approval, in the name of one or more of its producer members. However, invoices in respect of the personnel costs referred to in point 2 of Annex III to Delegated Regulation (EU) 2017/891 shall be established in the name of the producer organisation, association of producer organisation, subsidiary complying with the 90 % requirement referred to in Article 22(8) of that Regulation or, subject to Member State approval, cooperatives which are a member of the producer organisation.