Irregularity is any breach of applicable law, resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the budget of the European Union by charging unjustified expenditure to that budget.

Civil servants, employees, and third parties are obliged to report any deviation, inconsistency, or breach of regulations that constitutes an irregularity or gives rise to a reasonable suspicion of fraud, regardless of the size or significance of the irregularity and/or fraud, and regardless of whether it was committed intentionally or through negligence. No disciplinary proceedings, termination of employment, dismissal, or any other measure adversely affecting the employment status of a civil servant, employee, or third party who reports an irregularity in the implementation of EU pre-accession assistance programmes may be initiated on the grounds of such reporting….Моre