
Article 1 
Member States shall use the form set out in Annex I to this Decision to draw up the descriptions of cases of fraud and irregularities detected involving entitlements of over EUR 10 000 and the form set out in Annex II to this Decision to draw up details of the position concerning cases of fraud and irregularities already reported to the Commission where recovery, cancellation or non-recovery has not been indicated earlier, referred to in Article 5(1) of Regulation (EU, Euratom) No 608/2014.
Article 2 
Member States shall use the form set out in Annex III to this Decision to draw up the report on inspections relating to traditional own resources referred to in Article 6(1) of Regulation (EU, Euratom) No 608/2014.
Article 3 
Member States shall inform the Commission of the departments or agencies responsible for drawing up and sending descriptions and details referred to in Article 1 and reports referred to in Article 2. Member States shall also inform the Commission of any changes to the information on the departments or agencies.
Article 4 
This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.
Done at Brussels, 19 December 2016.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX I

ANNEX II

ANNEX III
