Reporting format
Article 2
1. The information referred to in Article 3 of Delegated Regulation (EU) 2024/204 shall be sent to the Commission by electronic means, using the dedicated Irregularity Management System (IMS). 2. Member States shall send to the Commission the initial report on irregularities referred to in Article 3(3) of Delegated Regulation (EU) 2024/204 without delay after the irregularities are discovered. 3. Member States shall send to the Commission the follow-up reports pursuant to Article 3(5) and (6) of Delegated Regulation (EU) 2024/204 without delay after obtaining the relevant information.