# Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro, Division 1: Frequency and representativeness

Extent: E+W+S+N.I.

Each storage point shall be inspected at least once every year in accordance with the rules set out in point B, to ascertain in particular:
the procedure for collecting information on public storage;
whether the accounting data held on the spot by the storer tallies with the information sent to the paying agency;
the physical presence in the store of the quantities mentioned in the storer’s accounting records and which served as a basis for the latest monthly statement provided by the storer, assessed visually or, in case of doubt or dispute, by weighing or measuring;
the sound, fair and marketable quality of the products stored.
Physical presence shall be established by a sufficiently representative physical inspection, covering at least the percentages set out in point B and making it possible to conclude that the entire quantities listed in the stock accounts are actually present.
Checks on quality shall comprise visual, olfactory and/or organoleptic checks and, if there are any doubts, in-depth analyses.

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Source: https://www.legislation.gov.uk/eur/2014/907/annex/ii/division/a/division/i/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-i/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.