ANNEX XII

The following irregularities shall be reported to the Commission in accordance with Article 69(2): irregularities that have been the subject of a first written assessment by a competent authority, either administrative or judicial, which has concluded on the basis of specific facts that an irregularity has been committed, regardless of the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure; irregularities that give rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of fraud or other criminal offences, as referred to in points (a) and (b) of Article 3(2) and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 and point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests (1) for the Member States not bound by that Directive; irregularities preceding a bankruptcy; specific irregularity or group of irregularities for which the Commission submits a written request for information to the Member State following the initial reporting from a Member State. The following irregularities shall not be reported: irregularities for an amount lower than EUR 10 000 in contribution from the Funds; this does not apply in the case of irregularities which are interlinked and the total amount of which exceeds EUR 10 000 in contribution from the Funds, even when none of them exceeds that ceiling on its own; cases where the irregularity consists solely of the failure to execute, in whole or in part, an operation included in the co-financed programme owing to the non-fraudulent bankruptcy of the beneficiary; cases brought to the attention of the managing authority or the authority in charge of the accounting function by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution; cases which are detected and corrected by the managing authority before inclusion in a payment application submitted to the Commission. The exemptions in points (c) and (d) of the first subparagraph of this point shall not apply to irregularities referred to under point 1.1(b). The Member State in which the irregular expenditure is incurred by the beneficiary and paid in implementing the operation shall be responsible for reporting the irregularity in accordance with Article 69(2). For programmes under the European territorial cooperation goal (Interreg), the reporting Member State shall inform the managing authority and the audit authority of the programme. Member States shall report irregularities within two months following the end of each quarter from their detection or as soon as additional information on the reported irregularities becomes available. However, a Member State shall immediately report to the Commission irregularities discovered or supposed to have occurred, indicating any other Member States concerned, in case the irregularities may have repercussions outside its territory. Where national provisions provide for the confidentiality of investigations, only information subject to the authorisation of the competent tribunal, court or other body in accordance with national rules may be reported. The information reported in accordance with this Annex may be used for the purposes of protecting the financial interests of the Union, in particular to perform risk analyses and develop systems serving to identify risks more effectively. This information shall not be used for any purposes other than the protection of the Union's financial interests unless the authorities that have provided it have given their express consent. This information shall be covered by professional secrecy and may not be disclosed to persons other than those in the Member States or within the Union’s institutions, agencies, offices and bodies whose duties require that they have access to it. | Identification | Fund Member State Reporting authority Year Sequence number Programming period Reference number – national Drafting information | Initiating authority - complete name Request language Drafting date Quarter Special request | Necessity to inform other countries Person found in other case(s) Status | Proceedings Case closure | Case closure date Personal data | Identification of persons involved | Legal person / natural person Legal status National ID number Company name /Family name Trade name / First name Parent name / Independent prefix Street Postcode City Territorial unit where the person is registered | Member State Relevant NUTS level Flagged on basis of the Financial Regulation (2) (Articles 135 to145) Justification for non-disclosure of personal data | Description of operation | CCI number Objective – CCI Category of region where applicable Goal (IJG/Interreg) Programme Programme closure date Commission decision - number Commission decision - date Policy objective Priority Specific objective Territorial unit where the operation takes place | Member State Relevant NUTS level Competent authority Operation - specific - project | Project | Project Project – name Project – number Co-financing rate Total amount of expenditure Total amount of irregular expenditure Irregularity | Information leading to a suspicion of an irregularity | Date Source Provisions breached | Provisions – Union: Type, title, reference, Article and paragraph as relevant Provisions - national – Type, title, reference, Article and paragraph as relevant Other States involved | Member State(s) Non-Member State(s) Specific information on the irregularity | Start date Irregularity End date irregularity Type of irregularity - typology Type of irregularity - category Modus operandi Additional information Findings of the administration Classification of the irregularity | Offences pursuant to Directive (EU) 2017/1371 Detection | | Date of discovery (Primary administrative or judicial finding) Reason for performing a control (why) Type and/or method of control (how) Control carried out after payment(s) of public contribution Competent authority OLAF-Case | OLAF number – Reference OLAF number – Year OLAF number – Sequence Status Total Amounts | Financial impact | Expenditure – EU contribution Expenditure – National contribution Expenditure - Public contribution Expenditure - Private contribution Expenditure – Total Irregular amount – EU contribution Irregular amount - National contribution Irregular amount - Public contribution whereof not paid – EU contribution whereof not paid – National contribution- whereof not paid - Public contribution Where of paid – EU contribution Where of paid – National contribution Where of paid - Public contribution Comments Penalties | Procedures | Procedures initiated to impose penalties Type of procedure Start date of procedure (Expected) end date of procedure Status of procedure Sanctions | Penalties Penalties – Category Penalties – Type Penalties applied Amounts related to financial penalties End date of procedure Comments | Comments | Comments - Reporting authority Attachments | Attachments Attachments description Request for cancellation | Cancellation reasons Rejection reasons

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.