Commission Implementing Regulation (EU) 2017/39Dangos y teitl llawn

Article 10 U.K. On-the-spot checks

1. In case of aid relating to the supply and distribution of products, on-the-spot checks shall in particular include verification of:

[F1 (a) the records referred to in Article 6 of Delegated Regulation (EU) 2017/40, including financial documents such as purchase and sales invoices, delivery notes, bank extracts, and their recording in the accountancy;]

(b) the use of the products in accordance with this Regulation.

2. [F1 On-the-spot checks shall be carried out during the school year to which they relate (period N) and/or during the following 9 months (period N+1).]

On-the-spot checks may take place during the implementation of the accompanying educational measures.

Each on-the-spot check shall be considered completed once the corresponding control report, as referred to in paragraph 6, is issued.

3. [F2 The relevant authorities must jointly ensure that on-the-spot checks in the United Kingdom cover at least 5% of the aid claimed in the United Kingdom] and at least 5 % of all aid applicants dealing with the supply and distribution of products and with accompanying educational measures in respect of each school year.

When the number of aid applicants in [F3 the United Kingdom] is less than 100, [F4 the relevant authorities must jointly ensure that on-the-spot checks are] carried out on the premises of not less than five [F5 of these] applicants.

When the number of aid applicants in [F3 the United Kingdom] is less than five, [F4 the relevant authorities must jointly ensure that on-the-spot checks are] carried out on the premises of all the applicants.

Where the applicant, not being an educational establishment, applies for aid relating to the supply and distribution of products, the on-the-spot check carried out on the premises of that applicant shall be supplemented by on-the-spot checks on the premises of at least two educational establishments or at least 1 % of the educational establishments recorded by the applicant in accordance with Article 6 of Delegated Regulation (EU) 2017/40, whichever is the greater.

Where the applicant applies for aid relating to accompanying educational measures, on-the-spot checks on the premises of the applicant may be replaced, based on a risk analysis, by on-the-spot checks at the places where accompanying measures are carried out. Based on a risk analysis, [F6 the relevant authority] shall fix the level of such on-the-spot checks.

4. On the basis of a risk analysis, the [F7 relevant] authority shall select those applicants to be subjected to on-the-spot checks.

For that purpose, the [F7 relevant] authority shall take particular account of:

F8 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the recurrent nature of errors and the findings of checks carried out in past years;

(c) the amount of aid involved;

(d) the type of applicants;

(e) the type of accompanying educational measure, if any.

5. Provided that the purpose of the checks is not jeopardised, advance notice, strictly limited to the minimum time period necessary, may be given.

6. The [F9 relevant] authority shall draw up a control report on each on-the-spot check. The report shall describe precisely the different items controlled.

The control report shall be divided into the following parts:

(a) a general part containing, in particular, the following information:

(i)

the period covered, the aid application(s) checked, the quantities of products for which the aid was applied for in case of applications relating to the supply and distribution of products, the participating educational establishments, an estimate based on the available data of the number of children for which aid was paid and the financial amount involved;

(ii)

the responsible persons present;

(b) a part describing separately the checks carried out and containing, in particular, the following information:

(i)

the documents checked;

(ii)

the nature and extent of checks carried out;

(iii)

remarks and findings.

[F1 All control reports shall be completed no later than 9 months after the end of the school year.]

F10 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/1239 of 17 June 2020 amending Implementing Regulation (EU) 2017/39 as regards the monitoring and evaluation of the implementation of the school scheme and the on-the-spot checks related thereto.

F2 Words in Art. 10(3) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

F3 Words in Art. 10(3) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(a)(ii)(aa); 2020 c. 1, Sch. 5 para. 1(1)

F4 Words in Art. 10(3) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(a)(ii)(bb); 2020 c. 1, Sch. 5 para. 1(1)

F5 Words in Art. 10(3) inserted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Art. 10(3) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)

F7 Word in Art. 10(4) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F8 Words in Art. 10(4) omitted (31.12.2020) by virtue of The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F9 Word in Art. 10(6) substituted (31.12.2020) by The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(c); 2020 c. 1, Sch. 5 para. 1(1)

F10 Art. 10(7) deleted by Commission Implementing Regulation (EU) 2020/1239 of 17 June 2020 amending Implementing Regulation (EU) 2017/39 as regards the monitoring and evaluation of the implementation of the school scheme and the on-the-spot checks related thereto; Art. 10(7) also omitted (31.12.2020) by virtue of The Common Organisation of the Markets in Agricultural Products and Common Agricultural Policy (Miscellaneous Amendments etc.) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1422), regs. 1, 11(10)(d); 2020 c. 1, Sch. 5 para. 1(1)