needed to conduct such checks and audits. The contractor must ensure that the information is  readily available at the moment of the 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 measure 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.  14  Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the  European Public  Prosecutor’s Office 35  In duplicate in English.  Done at  [place], [date] Done at Parma,  [date] signature:____________________  signature:_______________________  forename/surname/function ]  [ Company name  For the Contractor,  For the Contracting Authority,  [ name / forename/surname/function ]  SIGNATURES II.24.6  The Court of Auditors,  the European Public Prosecutor’s Office established by Council  Regulation (EU) 2017/1939 14 (‘the EPPO’)  and for the processing of personal data, the  European Data Protection Supervisor, have the same rights as the contracting authority,  particularly right of access, for the purpose of checks, audits and investigations. 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’ fina ncial 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. 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 that deadline to submit observations. 