Article 30U.K.Follow-up of the audit authority reports
1.Following receipt of the reports and opinions referred to in the first and second indents of Article 29 (2) (b), the national authorising officer shall:
(a)decide whether any improvements to the management and control systems are required, record the decisions in that respect and ensure the timely implementation of those improvements;
(b)make any necessary adjustments to the payment applications to the Commission.
2.The Commission may decide either to take follow-up action itself in response to the reports and opinions, for example by initiating a financial correction procedure, or to require the beneficiary country to take action, while informing the national authorising officer and the competent accrediting officer of its decision.