# Commission Implementing Regulation (EU) 2020/1019 of 13 July 2020 amending Implementing Regulation (EU) 2015/840, Article 1

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

In Article 5 of Implementing Regulation (EU) 2015/840, paragraph 2 is replaced by the following:
‘2. Operational on-the-spot controls carried out in financial year N shall cover a minimum of 20% of the number of projects being implemented during that financial year, as declared in the corresponding annual accounts referred to in Article 39 of Regulation (EU) No 514/2014. When this minimum cannot be reached in financial year N due to the COVID-19 pandemic, the controls that have not been carried out in financial year N shall be performed at a later stage during the programming period.’

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Source: https://www.legislation.gov.uk/eur/2020/1019/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1019/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.