Contract number: [ complete ]  Service contract conditions of December 2018  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. 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.  5 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the  establishment of the European Public Prosecutor’s Office  38  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. 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.