This Regulation lays down rules for the application of Regulation (EU) No. 1306/2013, which governs the financing of expenditure under the Common Agricultural Policy (CAP), including expenditure on rural development. These provisions regard in particular: (a) notifications to be made by the Member States to the Commission in accordance with their obligations to protect the financial interests of the Union; (b) administrative and on-the-spot checks to be carried out by the Member States with regard to the respect of eligibility criteria, commitments and other obligations; (c) the authorities responsible for carrying out checks for compliance as well as to the content of such checks; (d) the application and calculation of the partial or total withdrawal of payments; (e) recovery of undue payments and penalties as well as of unduly allocated payment entitlements and the application of interest; (f) the application and calculation of the administrative penalties.