Initial reporting
Article 3
1. Member States shall report irregularities to the Commission which: (a) affect an amount that exceeds EUR 10 000 in contribution from the fund; (b) have been the subject of a primary administrative or judicial finding. 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. 3. By way of derogation from paragraph 1, the Member States shall not report to the Commission irregularities referred to in the second subparagraph of Article 30(2) of Regulation (EU) No 223/2014. In all other cases, in particular those preceding a bankruptcy or in cases of suspected fraud, the detected irregularities and the associated preventive and corrective measures shall be reported to the Commission. 4. Where national provisions provide for the confidentiality of investigations, communication of the information shall be subject to the authorisation of the competent tribunal, court or other body in accordance with national rules.