the facts, having regard to the gravity of the irregularity giving rise to the establishment of the amount receivable (fraud, repeated offence, intent, diligence, good faith, manifest error);
na fíorais, agus a thromchúisí atá an neamhrialtacht lena gcinnfear an méid is infhaighte (calaois, coir a rinneadh níos mó ná uair amháin, intinn, dícheall, macántacht, earráid shoiléir);