{
  "url": "https://openlegislation.uk/eu-regulation-2013-1306/article-81",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1306/article-81.json",
  "legislation": "eur/2013/1306",
  "legislation_title": "Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1306",
  "path": "article/81",
  "kind": "article",
  "number": "81",
  "heading": "Objectives of the scrutiny",
  "text": "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:\n(a) comparisons with the commercial documents of suppliers, customers, carriers and other third parties;\n(b) physical checks, where appropriate, upon the quantity and nature of stocks;\n(c) comparison with the records of financial flows leading to or consequent upon the transactions carried out within the system of financing of CMO support; and\n(d) 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.\n2. In particular, where undertakings are required to keep particular book records of stock in accordance with the law applying in the constituent nation, scrutiny of those records shall, in appropriate cases, include a comparison with the commercial documents and, where appropriate, with the actual quantities in stock.\n3. In the selection of transactions to be checked, full account shall be taken of the degree of risk presented.",
  "extent": "W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Art. 81(1)(c) substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/763), regs. 1, 7(20)(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Art. 81(2) substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/763), regs. 1, 7(20)(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "E",
      "label": "E1",
      "text": "This version of this provision extends to Wales, Scotland and Northern Ireland only; a separate version has been created for England only"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1306/article/81",
    "retrieved_at": "2026-11-01T14:48:07.726560+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}