Ιt is not for the Ombudsman to review how the auditors evaluated individual items of expenditure and to carry out a fresh audit of specific documents and/or other items, nor, for that matter, could this role be assigned to the Commission. What the Commission had to decide was whether and to what extent it should follow the recommendations of the qualified auditors. Thus, it is for the Ombudsman to examine whether the Commission's position in this respect was reasonable and fair.