Commission Implementing Regulation (EU) 2015/1977 of 8 July 2015 setting out the frequency and the format of the reporting of irregularities concerning the Asylum, Migration and Integration Fund and the instrument for financial support for police cooperation, preventing and combating crime, and crisis management, under Regulation (EU) No 514/2014 of the European Parliament and of the Council

• CELEX: Implementing Regulation (EU) 2015/1977
• Articles: 5

Article 1 Subject matter

This Regulation sets out the frequency and format of the reporting of irregularities referred to in Article 5(2) of Regulation (EU) No 514/2014.

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 an initial report on irregularities referred to in Article 3 of Delegated Regulation (EU) 2015/1973.

2.   Member States shall send to the Commission the follow-up report referred to in Article 4 of Delegated Regulation (EU) 2015/1973 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) 2015/1973 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) 2015/1973 is submitted shall convert amounts in national currency into euro in accordance with Article 43 of Regulation (EU) No 514/2014. Where the expenditure has not been registered in the accounts of the responsible 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 .