Procedure for the examination of accounts

1.   The procedure set out in Article 102 shall apply in either of the following cases:
(a)
the audit authority has provided a qualified or adverse audit opinion due to reasons linked to the completeness, accuracy and veracity of the accounts;
(b)
the Commission has evidence putting into question the reliability of an unqualified audit opinion.
2.   In all other cases, the Commission shall calculate the amounts chargeable to the Funds in accordance with Article 100 and make the respective payments or recoveries before 1 July. That payment or recovery shall constitute the acceptance of accounts.