contractor must receive the final report within 60 days following the expiry of that deadline to submit observations. 

On the basis of the final audit findings, the contracting authority may recover all or part of the payments made in accordance with Article II.23 and may take any other measure which it considers necessary. 

II.24.5 In accordance with Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspection carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities and Regulation (EU, Euratom) No 883/2013 of the European Parliament and the Council of 11 September 2013 concerning investigation conducted by the European Anti-Fraud Office , the European Anti-Fraud Office may carry out investigations, including on-the-spot checks and inspections, to establish whether there has been fraud , corruption or any other illegal activity under the contract affecting the financial interests of the Union. Findings arising from an investigation may lead to criminal prosecution under national law. 

The investigations may be carried out at any moment during the provision of the services and up to five years starting from the payment of the balance. 

II.24.6 The Court of Auditors and the European Public Prosecutor’s Office established by Council Regulation (EU) 2017/1939 5 (‘the EPPO’) have the same rights as the contracting authority, particularly right of access, for the purpose of checks, audits and investigations. 

