In particular, the agency shall set up a system for the recognition of all amounts due to the EAGGF and for the recording in a debtors ledger of all such debts prior to their receipt. The debtors ledger shall be inspected at regular intervals with the aim of taking action to collect debts that are overdue.
The certifying body should include in its certification audit the following points: ... completeness of the record of the recoveries: reconciliation between control reports with financial consequences and the data on the debtors record.
