The Commission or its representatives and the Court of Auditors shall have the power to audit, on the basis of documents and on the spot checks, the actions of all grant beneficiaries, implementing bodies, contractors and subcontractors who have received Union funds under this Regulation.
Komisija ali njeni predstavniki in Računsko sodišče sta na podlagi dokumentacije in pregledov na kraju samem pristojna za revizijo ukrepov vseh upravičencev do nepovratnih sredstev, izvajalskih organov, izvajalcev in podizvajalcev, ki so prejeli sredstva Unije v skladu s to uredbo.