Article 7 Control Authority

include an appropriate mix of types and sizes of projects;

take account of any risk factors which have been identified by national or Community controls and the cost benefit aspects, taking into account controls carried out previously;

ensure that the sampling method employed for the checks defined in Article 25 selects projects which are representative of the underlying population in each annual programme.

the effective application of the management and control systems and the possible shortcomings and their seriousness;

the presence of a sufficient audit trail;

for an adequate number of accounting records, the correspondence of those records with the supporting documents kept by the responsible authority or any delegated body, the beneficiaries of grants and, where appropriate, the other organisations or firms involved in project implementation;

that the expenditure items correspond to the eligibility requirements as set in Commission Decision C(2006)51 final/1, to the requirements specified during the national selection procedure, to the terms of the grant agreement or other legal instrument granting the subsidy and to the works actually executed;

that the use or intended use of the project is consistent with the objectives set out in Articles 4 to 7 of Decision 2004/904/EC and benefits the target population defined in Article 3 of Decision 2004/904/EC;

that the Community financial contributions comply with the conditions provided for in Article 20 of Decision 2004/904/EC or in any other applicable Community provisions and are paid to beneficiaries without any reductions or delays;

that the appropriate co-financing has in fact been made available.