Every on-the-spot check under this Section shall be the subject of a control report which makes it possible to review the details of the checks carried out and to draw conclusions on the compliance with the eligibility criteria, commitments and other obligations. The report shall indicate in particular:

1. (a)

   the F1aid schemes or support measures F2, the aid applications or payment claims checked;

2. (b)

   the persons present;

3. (c)

   the agricultural parcels checked, the agricultural parcels measured including, where applicable, the result of the measurements per measured agricultural parcel and the measuring methods used;

4. (d)

   where applicable, the results of the measurement of non-agricultural land for which support under rural development measures is being claimed and the measuring methods used;

5. (e)

   whether notice of the check was given to the beneficiary and, if so, the period of prior notice;

6. (f)

   indications of any specific control measures to be carried out in the context of individual F1aid schemes or support schemes;

7. (g)

   indication of any further control measures carried out;

8. (h)

   indication of any non-compliance found that could require cross-notification in view of other F3aid schemes, support measures F4and/or cross-compliance;

9. (i)

   indication of any non-compliance found that could require follow-up during the following years.

F5F6Where checks by monitoring are carried out in accordance with Article 40a, points (b) to (e) of the first subparagraph shall not apply. The control report shall indicate the results of the checks by monitoring at parcel level.

The beneficiary shall be given the opportunity to sign the report during the check to attest his presence at the check and to add observations. Where F7the relevant authority makes use of a control report established by electronic means during the check, the competent authority shall provide for the possibility of an electronic signature by the beneficiary or the control report shall be sent without delay to the beneficiary giving him the opportunity to sign the report and to add any observations. Where any non-compliance is found the beneficiary shall receive a copy of the control report.

F8By way of derogation from the first subparagraph, where the F9relevant authority uses the option to introduce collective claims, the F9relevant authority may decide not to give the collective the opportunity to sign the control report if no non-compliance is revealed during the check. If any non-compliance is revealed as a consequence of such checks, the opportunity to sign the report shall be given before the competent authority draws its conclusions from the findings with regard to any resulting reductions, refusals, withdrawals or penalties.

F10Where the on-the-spot check is carried out by means of remote sensing in accordance with Article 40 F11or by means of monitoring in accordance with Article 40a, the F12relevant authority may decide not to give the beneficiary the opportunity to sign the control report if no non-compliance is revealed during the check by remote-sensing F13or by monitoring. If any non-compliance is revealed as a consequence of such checks F13or by monitoring, the opportunity to sign the report shall be given before the competent authority draws its conclusions from the findings with regard to any resulting reductions, refusals, withdrawals or administrative penalties. F14Where checks by monitoring are applied, this obligation shall be considered fulfilled if beneficiaries are notified of non-compliances through the tools set up to communicate with beneficiaries in accordance with point (d) of Article 40a(1) and beneficiaries are given the opportunity to contest the non-compliances before the competent authority draws its conclusions from the findings with regard to any resulting reductions, refusals, withdrawals or administrative penalties.