# 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 2: Procedure where discrepancies are found

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

Some tolerance is permitted when verifying the volume.
The rules laid down in Annex III, point II shall thus apply where the weight of the products stored as recorded during the physical inspection differs from the book weight by 5 % or more for cereals and for rice in the case of storage in silos or on-floor storage.
Where cereals or rice are stored in a warehouse, the quantities weighed on entry into storage may be recorded instead of those resulting from a volume assessment if the latter does not provide an adequate degree of accuracy and provided the difference between the two figures is not excessive.
The paying agency shall make use of this option where justified by circumstances, on a case-by-case basis and on its own responsibility. It shall indicate that it has done so in its inspection report, based on the following model:
(Indicative model)
CEREALS — STOCK INSPECTION
Product:
Storer: Store, silo:Cell number:
Date:
Lot
Quantity stated in stock accounts
A.
Stocks in silo
Chamber No
Volume stated in specification m3 (A)
Free volume recorded m3 (B)
Volume of stored cereals m3 (A-B)
Specific gravity recorded kg/hl = 100
Weight of cereals or rice
Total (A): …
B.
Stocks in on-floor storage
Storeroom No
Storeroom No
Storeroom No
Area covered …
Height …
…m2
…
…
…m
…
… m3
…
…m2
…
…
… m
…
… m3
…
…m2
…
…
… m
…
… m3
…
Corrections …
… m3
… m3
… m3
Volume …
… m3
… m3
… m3
Specific gravity …
… kg/hl
… kg/hl
… kg/hl
Total weight
… tonnes
… tonnes
… tonnes
Total (B): …
Total weight in the store: …
Difference from book weight: …
In %: …
…, [date]
… (Stamp and signature)
Paying agency inspector:

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Source: https://www.legislation.gov.uk/eur/2014/907/annex/ii/division/b/division/iii/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.