A suspicion of Irregularities or Fraud associated with the use of IPA Funding could be reported to:
1. Irregularity Officers of the Croatian Employment Service:
- Lidija Korabek, tel. 01/612-6081, e-mail: firstname.lastname@example.org
- Gordan Carević. tel. 01/612-6066, e-mail: email@example.com
Address: Hrvatski zavod za zapošljavanje, Središnji ured, Radnička c. 1, 10000 Zagreb;
2. the Ministry of Finance of the Republic of Croatia, e-mail: firstname.lastname@example.org, managed by Department for Combating Irregularities and Fraud (AFCOS) as Organisational Unit for Combating Irregularities and Fraud within the Ministry of Finance;
3. OLAF – European Anti-Fraud Office, e-mail: email@example.com or fax: +32-2-2960853.
According to the AFCOS Guidelines on prevention, detection, reporting and treatment of irregularities in the context of IPA funds the definitions are as follows:
Irregularity means any infringement of a provision of Community (including Financing Memoranda, Financing Agreements, contracts) and/or national law, resulting from an act or omission by an economic operator (employee, natural or legal persons or other bodies), which has, or would have, the effect of prejudicing the general budget of the Communities by an unjustified item of expenditure.
Fraud means any intentional act or omission relating to:
(i) 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,
(ii) Non-disclosure of information in violation of a specific obligation, with the same effect,
(iii) The misapplication of such funds for purposes other than those for which they are originally granted.
Not all irregularites are faud. Fraud may involve:
- Falsification or alteration of records or documents,
- Suppression or omission of the effects of transactions from records or documents,
- Recording of false transaction,
- Theft and wilful destruction or loss of assets,
- Misapplication of accounting or other regulations or policies.
Fraud is one risk (among the others) which may affect the achievement of objectives in the most effective manner. In common with other risks, it is management’s responsibility to ensure that sufficient controls exist to deter (or detect) any fraudulent activity.
Croatian Law on the amendments of the Criminal Code (OG, NN 110/07) regulates new criminal offences on harming EU financial interest with the aim to align with definitions within “The Convention on the protection of the Communities’ Financial Interests” (OJ C 316, 27.11.1995, p.49.).
Article 224.b describes the offence of Special case of fraud prejudicing the European Union financial interests, and Article 292.a describes the offence of Abuse of powers relating to EU funds.
More information on the system of combating irregularities and fraud in the use of EU Funds can be found on the web page of the Department for Combating Irregularities and Fraud within the Ministry of Finance of the Republic of Croatia: http://www.mfin.hr/hr/afcos.
- OLAF – European Anti-Fraud Office: http://ec.europa.eu/anti_fraud/index_en.html
- Ministry of Economy, Labour and Entrepreneurship: http://www.mingorp.hr/default.aspx?id=1905