Commission Implementing Regulation (EU) 2015/1974 of 8 July 2015 setting out the frequency and the format of the reporting of irregularities concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, under Regulation (EU) No 1303/2013 of the European Parliament and of the Council

• CELEX: Implementing Regulation (EU) 2015/1974
• Articles: 5

Article 1 Subject matter

This Regulation sets out the frequency and format of the reporting of irregularities referred to in the sixth subparagraph of Article 122(2) of Regulation (EU) No 1303/2013.

Article 2 Frequency of the reporting of irregularities

1.   Within two months following the end of each quarter, Member States shall send to the Commission initial report on irregularities referred to in Article 3 of Delegated Regulation (EU) 2015/1970.

2.   Member States shall send to the Commission the follow-up report referred to in Article 4 of Delegated Regulation (EU) 2015/1970 as soon as possible after obtaining the relevant information.

3.   A Member State shall immediately report to the Commission irregularities discovered or supposed to have occurred, indicating any other Member States concerned, where the irregularities may have repercussions outside its territory.

Article 3 Reporting format

The information referred to in Articles 3 and 4 of Delegated Regulation (EU) 2015/1970 shall be sent by electronic means, using the Irregularity Management System, established by the Commission.

Article 4 Use of the euro

1.   The amounts reported by Member States shall be denominated in euro.

2.   Member States which have not adopted the euro as their currency by the date when the report under Article 3(2) of Delegated Regulation (EU) 2015/1970 is submitted shall convert amounts in national currency into euro in accordance with Article 133 of Regulation (EU) No 1303/2013 or, where appropriate, Article 28 of Regulation (EU) No 1299/2013 of the European Parliament and of the Council  ( 9 ) . Where the expenditure has not been registered in the accounts of the certifying authority, the most recent monthly accounting exchange rate, published electronically by the Commission at the moment of initial reporting, shall be used.

Article 5 Entry into force

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .