Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organization of an information system in this field

COMMISSION REGULATION (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organization of an information system in this field
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the  operations of the European Investment Bank and other existing financial instruments (1) as amended by Regulation (EEC) No 2082/93 (2), and in particular the forth subparagraph of Article 23 (1) thereof,
Having consulted the Advisory Committee on the Development and Conversion of Regions and the Committee set up pursuant to Article 124 of the Treaty,
Whereas Article 23 of Regulation (EEC) No 4253/88 lays down the principles regulating, within the Community, the campaign against irregularities and the recovery of sums lost as a result of abuse or negligence in the field of the Structural Funds;
Whereas Article 9 (3) of Regulation (EEC) No 792/93 of 30 March 1993 establishing a cohesion financial instrument (3), amended by Regulation (EC) No 566/94 (4), provides that Article 23 of Regulation (EEC) No 4253/88 shall be applied mutatis mutandis;  whereas, consequently, this Regulation covers the cohesion financial instrument;
Whereas the rules set out in this Regulation should relate to all forms of financial intervention provided for in Regulation (EEC) No 4254/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European  Regional Development Fund (5), as amended by Regulation (EEC) No 2083/93 (6), in Regulation (EEC) No 4255/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Social Fund (7), amended by  Regulation (EEC) No 2084/93 (8), in Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Sector (9), as amended by Regulation (EEC) No 2085/93 (10) in  Regulation (EEC) No 2080/93 of 20 July 1993 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the financial instrument of fisheries guidance (11), as well as in Regulation (EEC) No 792/93;
Whereas this Regulation governs only some aspects of Member States' obligations pursuant to the first and second subparagraph of Article 23 (1) of Regulation (EEC) No 4253/88 and consequently should not impinge on any other obligations under that
Article;
Whereas, in order for the Community to be better informed of the measures taken by Member States to combat irregularities, the national provisions to be communicated to the Commission should be specified;
Whereas, with a view to ascertaining the nature of irregular practices and the financial effects of irregularities and to recovering sums wrongly paid, provision should be made for detected irregularities to be reported to the Commission every quarter;  whereas in addition to such reports information must also be provided on the progress of judicial or administrative procedures;
Whereas the Commission should be systematically informed of judicial and administrative procedures against persons who have committed irregularities; whereas it would also be advisable to ensure the systematic transmission of information concerning the  measures taken by the Member States to protect the Community's financial interests;
Whereas it is appropriate to determine the procedures to be applied by the Member States and the Commission in cases where the sums lost through an irregularity prove to be irrecoverable;
Whereas a minimum threshold should be set, above which cases of irregularity must automatically be reported to the Commission;
Whereas national rules relating to criminal proceedings or mutual assistance between Member States at judicial level in criminal matters should not be affected by the provisions of this Regulation;
Whereas it is advisable to provide for the possibility of the Community is making a contribution to legal costs and to costs arising directly out of judicial proceedings;
Whereas, in order to prevent irregularities, cooperation between the Member States and the Commission should be reinforced, whilst every effort should be made to ensure that such action is conducted with due regard to the rules of confidentiality;
Whereas it should be further laid down that the provisions of this Regulation shall also apply where a payment which should have been made in the context of the Structural Funds or a financial instrument having a structural objective has not been made  swing to an irregularity;
Whereas the measures laid down in this Regulation are in accordance with the opinion delivered by the Management Committee on Agricultural Structures and Rural Development and the Standing Committee on Fisheries,