Article 3, Paragraph 2. · Commission Delegated Regulation (EU) 2015/1972

Contents

2.In the initial report Member States shall provide the following information:

(a)the name and the Common Identification Code (CCI) number of the operational programme and operation concerned;

(b)the identity of the natural or legal persons concerned, or both, or of any other entity having a role in the commission of the irregularity and their role, except where that information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;

(c)the provision or provisions which have been infringed;

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

(e)the practices employed in committing the irregularity;

(f)where appropriate, whether the practice gives rise to suspected fraud;

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

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

(i)the period during which, or the date on which, the irregularity was committed;

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

(k)the total amount of expenditure of the operation concerned expressed in terms of the Union's contribution and the national contribution;

(l)the amount affected by the irregularity expressed in terms of the Union's contribution and the national contribution;

(m)in the case of suspected fraud, and where no payment of the public contribution has been made to the beneficiary, the amount which would have been unduly paid had the irregularity not been identified, expressed in terms of the Union's contribution and the national contribution;

(n)the nature of the irregular expenditure;

(o)the suspension of payments, where applicable, and the possibility of recovery of amounts paid.

Defined terms · 2

Show every defined term

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has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure.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 that gives 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;