Commission financial audit
Article 41
1. The Commission, or any representative authorised by it, may audit the competent bodies, the contractors or sub-contractors responsible for the detailed implementation of the measures carried out under the national programme at any time during the contract and up to five years after the final payments of the Community contribution to the national programme. 2. The Commission or any authorised representative shall have access to documentation required to ascertain the eligibility of costs of the national programme participants such as invoices and pay roll extracts. 3. The audit shall be carried out on a confidential basis. The Commission shall take appropriate steps to ensure that its authorized representatives treat confidentially the data to which they have access or which have been provided to them. The Commission may verify the use made by the competent bodies, the contractors or the sub-contractors responsible for the detailed implementation of the measures carried out under the national programme of the Community's financial contribution. 4. A report on the findings of the audit, pertaining to the competent bodies and other parties responsible for the implementation of the measures of the national programme, shall be sent to the competent bodies, the contractors and sub-contractors concerned. They may communicate their observations to the Commission within one month of receiving it. The Commission may decide not to take into account the observations conveyed after the deadline. 5. On the basis of the conclusions of the audit, the Commission shall take all appropriate measures it considers necessary, including the issuing of a recovery order regarding all or part of the payments made by it.