Irregularities - CFCU

 

Irregularities

In accordance with the IPA II Framework Agreement, irregularity shall mean any infringement of a provision of applicable rules and contracts resulting from an act or an omission by an economic operator, which has, or would have, the effect of prejudicing the general budget of the Union by changing an unjustified item of expenditure to the general budget.

In accordance with the Framework Agreement, fraud is any intentional act or omission relating to:
– The use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities;
– Non-disclosure of information in violation of a specific obligation, with the same effect;
– The misapplication of such funds for purposes other than those for which they were originally granted.

Fraud must be treated as an irregularity and respectively reported.

Corruption

“Active corruption” shall be understood as the deliberate action of whosoever promises to or gives, directly or through an intermediary, an advantage of any kind whatsoever to an official for himself or for a third party for him to act or to refrain from acting in accordance with his duties or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the financial interests of the Union and/or Albania.

Passive corruption shall be understood as the deliberate action of an official, who, directly or through an intermediary, requests or receives advantage of any kind whatsoever, for himself or a third party, or accepts a promise of such advantage, to act or to refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the financial interests of the Union and/or Albania.

Whenever irregularities are detected, measures for eradication shall be instituted by the respective institutions concerned. The identification and reporting of any irregularities are as important as immediate implementation of corrective action (including sanctions and the launching of civil or criminal proceedings) further to the verifications of the cases of fraud and/or irregularities.
The irregularities follow-up analysis and controls aims at achieving:
– Protection of the financial interests of the EU and Albania;
– Recovery and refund of any amount wrongly paid as a result of the irregularity;
– Prevention of similar irregularities occurring in the future;

Legal Framework
Framework Agreements between the Council of Ministers of the Republic of Albania and the Committee of the European Communities on the rules of cooperation for assistance to Albania, in the framework of the implementation of the Instrument for Pre-Accession (IPA II)
http://dap.gov.al/Ligj_37_2015_09.04.2015.pdf


Law 60/2016 “On whistleblowing and protection of the whistleblowers”;
http://www.ildkpki.al/wp-content/uploads/2019/01/ligj-nr.-60-dt.-2.6.2016.pdf


Law 120/2014 “The Protection of Personal Data”
http://www.ildkpki.al/wp-content/uploads/2018/11/Ligji_9887_date_10_-03_2008_i_ndryshuar-2.pdf


Article 244 – “Active corruption of persons exercising public functions” and Article 259 – “Passive corruption by public officials that exercise public functions”, of the Criminal Code of the Republic of Albania
https://www.drejtesia.gov.al/wp-content/uploads/2017/11/Kodi_Penal-1.pdf

Contact us to signal the detection of on irregularity
cfcu-albania@financa.gov.al