Article 52 Procedure for financial correction

Before taking a decision on a financial correction, the Commission shall inform the national authorising officer of its provisional conclusions and requesting his comments within two months.

Where the Commission proposes a financial correction on the basis of extrapolation or at a flat rate, the beneficiary country shall be given the opportunity to establish the actual extent of the irregularity, through an examination of the documentation concerned. In agreement with the Commission, the beneficiary country may limit the scope of this examination to an appropriate proportion or sample of the documentation concerned. Except in duly justified cases, the time allowed for this examination shall not exceed a period of two months after the two-month period referred to in the first subparagraph.

The Commission shall take account of any evidence supplied by the beneficiary country within the time limits mentioned in paragraph 1.

The Commission shall endeavour to take a decision on the financial correction within six months after opening the procedure as set out in paragraph 1.