Irregularities
Article 40
1. Any amounts lost through irregularities or negligence shall be recovered by the Member State and shall be reimbursed to the Community. 2. Where the Commission, within five years following the final payment of the balance of the final year of the national programme, notes any irregularity in an operation financed by the Community where the amount concerned has not been reimbursed to the Community under paragraph 1, it shall inform the Member State thereof and give it an opportunity to comment. 3. If analysis of the situation and any comments by the Member State concerned result in the Commission confirming the irregularity, the Member State shall reimburse the amounts concerned.