Chapter II, Section 4, Article 28 · Commission Regulation (EC) No 1828/2006

Contents

Article 28Initial reporting — derogations#

1.Without prejudice to the other obligations pursuant to Article 70 of Regulation (EC) No 1083/2006, within two months following the end of each quarter, Member States shall report to the Commission any irregularities which have been the subject of a primary administrative or judicial finding.In that report Member States shall in all cases give details concerning the following:

(a)the Fund, objective, operational programme, priority axis and operation concerned and the Common Identification Code (CCI) number;

(b)the provision which has been infringed;

(c)the date and source of the first information leading to suspicion that an irregularity has been committed;

(d)the practices employed in committing the irregularity;

(e)where appropriate, whether the practice gives rise to a suspicion of fraud;

(f)the manner in which the irregularity was discovered;

(g)where appropriate, the Member States and third countries involved;

(h)the period during which, or the moment at which, the irregularity was committed;

(i)the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for administrative or judicial follow-up;

(j)the date on which the primary administrative or judicial finding on the irregularity was established;

(k)the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;

(l)the total eligible expenditure and the public contribution approved for the operation together with the corresponding amount of the Community contribution calculated by application of the co-financing rate of the priority axis;

(m)the expenditure and the public contribution certified to the Commission which are affected by the irregularity and the corresponding amount of the Community contribution at risk calculated by application of the co-financing rate of the priority axis;

(n)in case of a suspected fraud and where no payment of the public contribution has been made to the persons or other entities identified pursuant to point (k), the amounts which would have been unduly paid had the irregularity not been identified;

(o)the code of region or area where the operation has been located or carried out, by specifying the NUTS level or otherwise;

(p)the nature of the irregular expenditure.

2.By way of derogation from paragraph 1, the following cases need not be reported:

(a)cases where the irregularity consists solely in the failure to execute, in whole or in part, an operation included in the co-financed operational programme owing to the bankruptcy of the beneficiary;

(b)cases brought to the attention of the managing authority or certifying authority by the beneficiary voluntarily and before detection by either of them, whether before or after the inclusion of the expenditure concerned in a certified statement submitted to the Commission;

(c)cases which are detected and corrected by the managing authority or certifying authority before inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.

However, irregularities preceding a bankruptcy and cases of suspected fraud must be reported.

3.Where some of the information referred to in paragraph 1, and in particular information concerning the practices employed in committing the irregularity and the manner in which it was discovered, is not available or needs to be rectified, Member States shall as far as possible supply the missing or correct information when forwarding subsequent quarterly reports of irregularities to the Commission.

4.Irregularities relating to operational programmes under the European territorial cooperation objective shall be reported by the Member State in which the expenditure is paid by the beneficiary in implementing the operation. The Member State shall at the same time inform the managing authority, the certifying authority for the programme and the audit authority.

5.If national provisions provide for the confidentiality of investigations, communication of the information shall be subject to the authorisation of the competent court or tribunal.

6.Where a Member State has no irregularities to report pursuant to paragraph 1, it shall inform the Commission of that fact within the time limit set out in that paragraph.

Defined terms · 4

Show every defined term

bankruptcy
means insolvency proceedings within the meaning of Article 2(a) of Council Regulation (EC) No 1346/2000.
economic operator
means any natural or legal person or other entity taking part in the implementation of assistance from the Funds, with the exception of a Member State exercising its prerogatives as a public authority;
primary administrative or judicial finding
means a first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure;
suspected fraud
means an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests;

Commission Regulation (EC) No 1828/2006

Article 28Initial reporting — derogations#

Defined terms · 4

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History · 1 version

Article 28Initial reporting — derogations#

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