TITLE VCONTROL SYSTEMS AND PENALTIESCHAPTER IIIScrutiny of transactionsArticle 86Reports1.Before 1 January, following the scrutiny period, F1the relevant authorityF2shall F2may send the F3relevant accounting officer a detailed report on the application of this Chapter.F42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .