Irregularity 

Irregularity means any infringement of a provision of European Community and/or national laws, resulting from an act of omission by an economic operator (employees, natural or legal persons or other bodies), which has or would have the effect of prejudicing the general budget of the Communities or the Budget of the Republic of Macedonia by unjustified item of expenditure.

Fraud means any intentional act or omission 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 the Budget of the Republic of Macedonia;
• 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 are originally granted.

There are procedures for raising concerns about fraud, corruption or other serious wrongdoing in all state institutions in the Republic of Macedonia. Usually the first to realize or to suspect the problem (“blow the whistle”) will be those who work in or with the institution. Staff members who fulfill this obligation enjoy protection from adverse consequences of “blowing the whistle” by legal provisions within the Civil Servants Law, the Law on Preventing Corruption and the Code of Ethics for the Civil Servants.

The same protection is guaranteed to any other person alerting about irregularities from outside the concerned institution. Confidentiality is also guaranteed to these persons, but they will also be invited by the investigating institutions to help in the process.