Contract number: EEAS-618-DELBRBB-SER-FWC-2019   Template of June 2018 Updated November 2018  check or audit and, if so requested, that information is handed over in an appropriate  format. 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  measures which it considers necessary.  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 of the last  specific contract issued under this FWC.  38  II.24.4 On the basis of the findings made during the audit, a provisional report is drawn up.  The contracting authority or its authorised representative must send it to the  contractor, who has 30 days following the date of receipt to submit observations. The  contractor must receive the final report within 60 days following the expiry of the  deadline to submit observations.  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 of the Council of 11 September 2013 concerning  investigations 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. II.24.6  The Court of Auditors has the same rights as the contracting authority, particularly  right of access, for the purpose of checks and audits.