Commission Implementing Regulation (EU) 2015/1976 of 8 July 2015 setting out the frequency and the format of the reporting of irregularities concerning the Fund for European Aid to the Most Deprived, under Regulation (EU) No 223/2014 of the European Parliament and of the Council

This Regulation sets out the frequency and format of the reporting of irregularities referred to in the sixth subparagraph of Article 30(2) of Regulation (EU) No 223/2014.

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) 2015/1972.

2 Member States shall send to the Commission the follow-up report referred to in Article 4 of Delegated Regulation (EU) 2015/1972 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.

The information referred to in Articles 3 and 4 of Delegated Regulation (EU) 2015/1972 shall be sent by electronic means, using the Irregularity Management System, established by the Commission.

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) 2015/1972 is submitted shall convert amounts in national currency into euro in accordance with Article 43 of Regulation (EU) No 223/2014. 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.

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