Financial adjustments. The national authorising officer, who bears in the first instance the responsibility for investigating all irregularities, shall make the financial adjustments where irregularities or negligence are detected in connection with the implementation of this programme, by cancelling all or part of the EU assistance. The national authorising officer shall take into account the nature and gravity of the irregularities and the financial loss to the EU assistance. In case of an irregularity, including negligence and fraud, the national authorising officer shall recover the EU assistance paid to Croatia in accordance with national recovery procedures.
