On-the-spot checks shall verify that all eligibility criteria, commitments and other obligations are fulfilled and cover all animals for which F2aid applications or payment claims have been submitted under the F3animal aid schemes or animal-related support measures to be checked.

F4Where the F5relevant authority has determined a period in accordance with Article 21(1)(d) F6at least 50% of the minimum rate of on-the-spot checks provided for in Article 32 F7or Article 33F8shallF8may be spread throughout that period for the F9respective animal aid scheme or animal-related support measure. F10However, where the retention period starts before F11an aid application orF11a payment claim has been submitted or where it cannot be fixed in advance, F12the relevant authority may decide that the on-the-spot checks provided for in Article 32 F13or 33F8shallF8may be spread over the period in which an animal may qualify for the payment or support.

Where the F14relevant authority makes use of the possibility provided for in Article 21(3), the potentially eligible animals as defined in point (17) of the second subparagraph of Article 2(1) of Delegated Regulation (EU) No 640/2014 shall also be checked.

On-the-spot checks shall include in particular a check that the number of animals present on the holding for which F15aid applications and/or payment claims have been submitted and, where applicable, the number of potentially eligible animals corresponds to the number of animals entered in the registers and to the number of animals notified to the computerised database for animals.

On-the-spot checks shall also include checks:

1. (a)

   of the correctness and coherence of entries in the register and the notifications to the computerised database for animals on the basis of a sample of supporting documents such as purchase and sales invoices, slaughter certificates, veterinary certificates and, where applicable, animal passports or movement documents, in relation to animals for which aid applications or payment claims were submitted in the six months prior to the on-the-spot check; however if anomalies are found, the check shall be extended to 12 months prior to the on-the-spot check;

2. (b)

   that bovine or ovine/caprine animals are identified by ear tags or other means of identification, accompanied, where applicable, by animal passports or movement documents and that they are recorded in the register and have been duly notified to the computerised database for animals.

The checks referred to in point (b) of the first subparagraph may be made on the basis of a random sample. When this sample check reveals any non-compliance, all animals shall be checked, or conclusions from the sample shall be extrapolated.