
Article 1 
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.'
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.Done at Brussels, 13 July 2020.
For the Commission
The President
Ursula VON DER LEYEN