In such cases, the Commission shall not carry out its own on-the-spot audits unless there is evidence suggesting deficiencies in the management and control system affecting expenditure declared to the Commission in an accounting year for which the accounts have been accepted by the Commission.
I gcásanna den sórt sin, ní dhéanfaidh an Coimisiún féin a iniúchtaí ar an láthair mura bhfuil fianaise ann a thabharfadh le fios go bhfuil easnaimh sa chóras bainistíochta agus rialaithe a dhéanann difear do chaiteachas arna dhearbhú don Choimisiún i mbliain chuntasaíochta inar ghlac an Coimisiún leis na cuntais sin.