Performing separate accountancy and checking that there are no financial flows between its activities of ground care and other activities, shall be verified by an independent auditor.

` I have examined the financial statements of the Organisation for the budgetary period which ended on 31 December...... My examination consisted of a general analysis of the accounting methods and the checking of the accounting records and other evidence which I judged necessary in the circumstances.`

CHECKING THE ACCOUNTS

assessing transport costs and checking the detailed accounts;

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

the supporting documents may remain with the Authorising Officer or the Accounting Officer for the purposes of checking,

Whereas account should be taken of existing measures on checking, and in particular those contained in the following instruments:

checking and improving the consistency, plausibility and completeness of figures in the supply and use tables and the derived figures (such as those in the production accounts).

(b) verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

The fact that investment measures are often implemented over several years should be taken into account in order to ensure optimal on-the-spot checking in terms of both the choice of beneficiary and the period of inspection and avoid checks which are not relevant.

Whereas it emerges from the regular monitoring of the data on which the checking of import prices for milk and milk products is based that imports of certain products should be subjected to additional duties taking account of variations in prices according to origin;

Whereas after checking air temperature records according to procedures laid down in Commission Directive 92/1/EEC of 13 January 1992 on the monitoring of temperatures in the means of transport, warehousing and storage of quick-frozen foodstuffs intended for human consumption (2) and taking into account temperatures required in Article 5 of Directive 89/108/EEC, and where this leaves reasonable doubt, Member States may proceed to a destructive test;

whereas to take account of these differences, separate checking systems should be laid down;

"(b) keep separate stock accounts or any other document providing the same guarantees for purposes of checking."

the supporting documents may remain with the authorizing officer or the accounting officer for the purposes of checking,

can examine accounting data and other documents relevant to the checking procedure, and make copies or take extracts from them,

checking whether the impact of quality changes has been taken into account in extrapolations based on price and quantity indicators;

checking the gross output of agriculture and forestry, waterworks, power stations, gas production, construction industry and also the service branches to ensure that possible secondary output is taken into account;

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

The points to be taken into account when checking the safety components will be defined by joint agreement between all the notified bodies responsible for this procedure, taking into consideration the essential characteristics of the safety components referred to in Annex IV.

if, with a view to checking entitlement to the aid: - they keep separate stock accounts for seed harvested within and outside the Community, which show, at least, the quantities and the quality of the castor seed taken in by them, its date of entry and the quantity of oil produced and dispatched,

whereas, to ensure that extrapolation of the results of the grading by sample assessment to all the lots concerned is justified, the number of samples to be taken, the weight or volume of each sample and the methods of grading and checking the weight of the lots marketed should be specified, account being taken of the various ways in which products are offered for sale;

Where these checks reveal that the amount of water absorbed is greater than the total water content permitted under the terms of this Regulation, account being taken of the water absorbed by the carcases during the stages of processing which are not subject to checking, and where, in any case, the amount of water absorbed is greater than the levels referred to in point 9 of Annex VII, or in point 7 of Annex V, the necessary technical adjustments shall be made immediately by the slaughterhouse to the process.