Ex-post checks shall be carried out on investment operations to verify the respect of commitments pursuant to Article 71 of Regulation (EU) No 1303/2013 or detailed in the rural development programme.

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The sample for operations to be checked in accordance with paragraph 1 shall be based on an analysis of the risks and financial impact of different operations, types of operations or measures. F2...

Ex-post checks shall be carried out on investment operations to verify the respect of commitments pursuant to Article 71 of Regulation (EU) No 1303/2013 or detailed in the rural development programme.

The ex-post checks shall cover in each calendar year at least 1 % of F3rural development support expenditure for investment operations that are still subject to commitment as referred to in paragraph 1 and for which the final payment has been made from the F3rural development support. Only checks carried out until the end of the calendar year in question shall be taken into account.

The sample for operations to be checked in accordance with paragraph 1 shall be based on an analysis of the risks and financial impact of different operations, types of operations or measures. F4A sample shall be selected randomly.

Ex-post checks shall be carried out on investment operations to verify the respect of commitments pursuant to Article 71 of Regulation (EU) No 1303/2013 or detailed in the rural development programme.

The ex-post checks shall cover in each calendar year at least 1 % of F5rural development support expenditure for investment operations that are still subject to commitment as referred to in paragraph 1 and for which the final payment has been made from the F5rural development support. Only checks carried out until the end of the calendar year in question shall be taken into account.

F6By way of derogation from the first sub-paragraph, the control rate for ex-post checks shall be at least 0.6 % in calendar year 2021. In calendar year 2021, no physical inspection is required for ex-post checks. The competent authority will draw a definitive conclusion from the use of photo-interpretation of satellite or aerial ortho-images or other relevant evidence including such evidence provided by the beneficiary at the request of the competent authority.

The sample for operations to be checked in accordance with paragraph 1 shall be based on an analysis of the risks and financial impact of different operations, types of operations or measures. Between 20 % and 25 % of the sample shall be selected randomly.

Ex-post checks shall be carried out on investment operations to verify the respect of commitments pursuant to Article 71 of Regulation (EU) No 1303/2013 or detailed in the rural development programme.

The ex-post checks shall cover in each calendar year at least 1 % of F7rural development support expenditure for investment operations that are still subject to commitment as referred to in paragraph 1 and for which the final payment has been made from the F7rural development support. Only checks carried out until the end of the calendar year in question shall be taken into account.

The sample for operations to be checked in accordance with paragraph 1 shall be based on an analysis of the risks and financial impact of different operations, types of operations or measures. Between 20 % and 25 % of the sample shall be selected randomly.