Under the Treaty on the Functioning of the EU (Article 325) the European Union and its member states must combat fraud and any other illegal activities affecting the EU's financial interests. In 1999, the European Commission set up the European Anti-Fraud Office (OLAF), as an independent office, to investigate fraud and any other illegal activity affecting EU financial interests, and to help EU member states fight fraud.
The exercise of OLAF's mandate is governed by Regulation No. 883/2013 which refers to the Commission's investigatory powers: fighting fraud, corruption and any other illegal activity affecting the EU's financial interests.
In relation to the investigation of fraud in Ireland, my Department’s role is as a high-level contact point for OLAF in undertaking its work – we put OLAF in contact with the relevant domestic authorities to assist OLAF in undertaking their investigations. My Department does not have any powers to investigate or to prosecute fraud related to EU funds. Addressing fraud is a matter for each individual authority, and their accounting officer who reports to the Oireachtas.
OLAF publishes annual reports on its activities on its website https://ec.europa.eu/anti-fraud/about-us/reports/olaf-report_en. As an independent agency, the release and publication of further detailed information on investigations are an issue for that office.