[F11. During the two months following the end of each quarter, beneficiary Member States shall report to the Commission any irregularities which have been the subject of a primary administrative and/or judicial finding. To this end Member States shall in all cases give details of:
(a) the identification of the project or measure in question and the project or CCI (common identification code) number;
(b) the provision which has been infringed;
(c) the date and source of the first information leading to suspicion that an irregularity had 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 and/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/or 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 in question;
(l) the total budget approved for the operation and the distribution of its co-financing between Community, national, private and other contributions;
(m) the amount affected by the irregularity and its distribution between Community, national, private and other contributions; where no payment of the public contribution has been made to the persons and/or other entities identified under point (k), the amounts which would have been wrongly paid had the irregularity not been identified;
(n) the suspension of payments, where applicable, and the possibilities of recovery;
(o) the nature of the irregular expenditure.
By way of derogation from the first subparagraph, the following cases need not be reported:
cases where the irregularity consists solely of the failure to partially or totally execute a measure co-financed by the Community budget owing to the bankruptcy of the bodies responsible for the implementation of the project or the final recipient. However, irregularities preceding a bankruptcy and cases of suspected fraud must be reported,
cases brought to the attention of the administrative authority by the bodies responsible for the implementation of the project and/or the final recipient voluntarily or before detection by the relevant authority, whether before or after the granting of the public contribution,
cases where the administrative authority finds a mistake regarding the eligibility of the financed project and corrects the mistake prior to payment of the public contribution.]
2.Where some of the information set out in paragraph 1, and in particular that concerning the practices employed in committing the irregularity and the manner in which it was discovered, is not available, beneficiary Member States shall as far as possible supply the missing information when forwarding subsequent quarterly reports of irregularities to the Commission.
3.If national provisions provide for the confidentiality of investigations, communication of the information shall be subject to the authorization of the competent court or tribunal.
Textual Amendments