1.

The accuracy of primary data under scrutiny shall be verified by a number of cross-checks, including, where necessary, the commercial documents of third parties, appropriate to the degree of risk presented, including: comparisons with the commercial documents of suppliers, customers, carriers and other third parties; physical checks, where appropriate, upon the quantity and nature of stocks; comparison with the records of financial flows leading to or consequent upon the transactions carried out within the financing system by the EAGF; and checks, in relation to bookkeeping, or records of financial movements showing, at the time of the scrutiny, that the documents held by the paying agency by way of justification for the payment of aid to the beneficiary are accurate.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.