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IRREGULARITIES

Statistics Directorate    
Definition:
Defined in Article 1, Paragraph 2 in the horizontal Council regulation on the protection of the Communities’ financial interests (2988/95) as following:

“Irregularity” shall mean any infringement of a provision of a Community law resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the general budget of the Communities or budgets managed by them, either by reducing or losing revenue accruing from own resources collected directly on behalf of the Communities, or by an unjustified item of expenditure.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + policies.cua.edu.

Hyperlink:
http://policies.cua.edu/finance/finance/Fraud/fraudfinance.cfm

Statistical Theme: Public management

Created on Wednesday, August 07, 2002

Last updated on Wednesday, June 12, 2013