Article 15 Recording and control provision

Documents shall be kept by the Sapard agency and the national fund at the disposal of the Commission for a period of five years after the date of final payment to the beneficiary has been made.

When controls are carried out under Article 9 of Regulation (EC) No 1268/1999, the provisions of Regulation (Euratom, EC) No 2185/96^f1 and of Article 8(1) and (2), and Article 9(1) and (2) of Regulation (EC) No 1258/1999, shall apply mutatis mutandis for the execution of the Sapard programme.

Applicant countries will be required to apply the rules contained in Commission Regulation (EC) No 1681/94^f2 concerning irregularities and the organisation of an information system in this field.