S.L. 146.4 ст. 12Checks on producer organisations and processors.

(1) For each producer organisation delivering tomatoes for processing, the following checks shall be conducted by the competent authority for each marketing year:

(a) physical checks on:

(i) at least 5% of areas planted with tomatoes intended for processing,

(ii) at least 7% of quantities of tomatoes delivered for processing, in order to check that they tally with the certificates referred to in regulation 15 of the 2003 Regulations and comply with the minimum quality requirements as indicated in Article 19 of Regulation (EC) 1535/2003;

(b) administrative and accounting checks on at least 5% of producer members covered by contracts, in order to check that the details for each producer, in particular the areas, the total harvest, the quantity marketed by the producer organisation, the quantity delivered for processing and the quantity indicated in the delivery certificates, are consistent with the prices paid and the aid paid as provided for in regulation 8;

(c) administrative and accounting checks to verify that the total quantities of products delivered to the producer organisation by producer members as referred to in regulation 12 of the 2003 Regulations, the total quantities delivered for processing, all the delivery certificates referred to in regulation 15 of the 2003 Regulations and the total quantities stated in the aid application, tally with the prices paid and the aid paid as provided for in regulation 8;

(d) checks on all aid applications and supporting documents and crosschecks on all declared parcels.

(2) In the case of processors, the following checks shall be conducted by the competent authority for each factory and marketing year:

(a) checks on at least 5% of finished products to verify that the applicable minimum quality standards have been complied with;

(b) physical and accounting checks on at least 5% of finished products to verify the yield of raw materials processed into the finished product obtained under contract and otherwise than under contract;

(c) administrative and accounting checks to verify, on the basis of the invoices issued and received and on the basis of the accounting data, that the quantity of finished product obtained from the raw materials received and the quantities of finished products purchased tally with the quantities of finished products sold;

(d) physical and accounting checks on all stocks of finished products at least once each year, to ensure that they tally with the finished products manufactured, purchased and sold:

Provided that in the case of newly approved undertakings, such checks shall be conducted at least twice in the first year; and

(e) administrative and accounting checks on at least 10% of payments of the prices paid.