Article 28 Initial reporting — derogationsX1

the Fund, objective, operational programme, priority axis and operation concerned and the Common Identification Code (CCI) number;

the provision which has been infringed;

the date and source of the first information leading to suspicion that an irregularity has been committed;

the practices employed in committing the irregularity;

where appropriate, whether the practice gives rise to a suspicion of fraud;

the manner in which the irregularity was discovered;

where appropriate, the Member States and third countries involved;

the period during which, or the moment at which, the irregularity was committed;

the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for administrative or judicial follow-up;

the date on which the primary administrative or judicial finding on the irregularity was established;

the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;

the total eligible expenditure and the public contribution approved for the operation together with the corresponding amount of the Community contribution calculated by application of the co-financing rate of the priority axis;

the expenditure and the public contribution certified to the Commission which are affected by the irregularity and the corresponding amount of the Community contribution at risk calculated by application of the co-financing rate of the priority axis;

in case of a suspected fraud and where no payment of the public contribution has been made to the persons or other entities identified pursuant to point (k), the amounts which would have been unduly paid had the irregularity not been identified;

the code of region or area where the operation has been located or carried out, by specifying the NUTS level or otherwise;

the nature of the irregular expenditure.

cases where the irregularity consists solely in the failure to execute, in whole or in part, an operation included in the co-financed operational programme owing to the bankruptcy of the beneficiary;

cases brought to the attention of the managing authority or certifying authority by the beneficiary voluntarily and before detection by either of them, whether before or after the inclusion of the expenditure concerned in a certified statement submitted to the Commission;

cases which are detected and corrected by the managing authority or certifying authority before inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.