1.Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes IV and V.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2.At the request of the Commission, Member States shall in all cases give further details concerning:
(a)any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)the reasons for any abandonment of recovery procedures;
(d)the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.