Division 5 Application of the scrutiny programmes preceding the one covered by this programme

The report shall contain the results of the scrutinies carried out in respect of previous scrutiny periods, for which the results were not available at the time of the submission of the reports for those scrutiny periods, including for each previous scrutiny period, including:

1. (a)

   the status of scrutinies communicated under point 4(b) and (c) in previous scrutiny reports, in accordance with the specimen form shown in Sheet D of Part II of this Annex;

2. (b)

   the number of scrutinies through which irregularities were discovered, and the number of undertakings involved, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

3. (c)

   the nature of those irregularities, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

4. (d)

   the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

5. (e)

   the estimated financial consequence of each irregularity, in accordance with the specimen form shown in Sheet C of Part II of this Annex.