(1)

Member States are required to report irregularities concerning the European Globalisation Adjustment Fund for Displaced Workers (EGF) to the Commission pursuant to Article 23(1), second subparagraph, of Regulation (EU) 2021/691, and in accordance with Commission Delegated Regulation (EU) 2024/204 (2).

(2)

The financial interests of the Union should be protected in the same way irrespective of the funds used to deliver the objectives for which the funds are established. To that end, Article 23(7) of Regulation (EU) 2021/691 empowers the Commission to adopt implementing rules setting out the format to be used for the reporting by Member States of irregularities relating to the financing of the EGF. Such rules should be equivalent to the detailed rules on the reporting of irregularities set out in Annex XII, Section 2, to Regulation (EU) 2021/1060 of the European Parliament and of the Council (3), and in line with the rules set out in Commission Implementing Regulation (EU) 2024/206 (4).

(3)

To ensure an efficient analysis and overall management of cases of irregularities within the meaning of Article 3(4) of Regulation (EU) 2021/691, Member States are required to submit to the Commission all the relevant information on irregularities to be reported pursuant to Article 23(1) of Regulation (EU) 2021/691 and in accordance with Delegated Regulation (EU) 2024/204 in a structured way. In order to protect the Union’s financial interests, it is necessary to lay down uniform conditions for the structure of that information, in particular about its format.

(4)

To derive the maximum benefits from using electronic means for the exchange of information while preserving the security of exchanges, Member States should use the dedicated Irregularity Management System (IMS) for notifying irregularities.

(5)

Member States and the Commission should ensure that the transfer of data through the IMS is performed securely allowing for availability, integrity, authenticity and confidentiality of information.

(6)

The use of the euro as the only currency for the reporting of irregularities is necessary to ensure the comparability of the information reported. As regards Member States that have not adopted the euro as their currency, it is necessary to determine the exchange rate to be used for converting the amounts concerned into euro and the exchange rate for converting expenditure that has not been registered in the accounts of the responsible authority.

(7)

As reportable irregularities could already have occurred and it is of the interest of the Union to address such irregularities, this Regulation should apply immediately. It should therefore enter into force on the day following that of its publication in the Official Journal of the European Union.

(8)

The European Data Protection Supervisor was consulted on this Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (5),