Commission Implementing Regulation (EU) 2024/206 of 18 December 2023 setting out the frequency and the format of the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, under Regulation (EU) 2021/2116 of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2015/1975

This Regulation sets out the frequency and format of the reporting of irregularities by Member States pursuant to Article 50(3) of Regulation (EU) 2021/2116.

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(3) of Delegated Regulation (EU) 2024/205. However, the concerned Member State shall report any such irregularity to the Commission without delay where such an irregularity is likely to have further repercussions outside the territory of the reporting Member State.

2 Member States shall send to the Commission the follow-up report pursuant to Article 3(5) of Delegated Regulation (EU) 2024/205 without delay after obtaining the relevant information.

The information referred to in Article 3 of Delegated Regulation (EU) 2024/205 shall be sent by electronic means, using the dedicated Irregularity Management System (IMS).

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 of Delegated Regulation (EU) 2024/205 is submitted shall convert amounts in national currency into euro in accordance with Article 94 of Regulation (EU) 2021/2116. Where the expenditure has not been registered in the accounts of the paying agency, the most recent monthly accounting exchange rate published electronically by the Commission at the moment of initial reporting shall be used.

Implementing Regulation (EU) 2015/1975 is repealed. It shall, however, continue to apply to the reporting of irregularities in respect of assistance granted for the programming period 2014–2020 under Regulation (EU) No 1306/2013.

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