# L_2004193EN.01010201.xml

| 1.6.2004 | EN | Official Journal of the European Union | L 193/102 |
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1.6.2004

EN

Official Journal of the European Union

L 193/102

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Corrigendum to Commission Decision 2004/451/EC of 29 April 2004 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2003 financial year

(
  Official Journal of the European Union L 155 of 30 April 2004
  )

Decision 2004/451/EC should read as follows:

COMMISSION DECISION

of 29 April 2004

on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2003 financial year

(notified under document number C(2004) 1699)

(Text with EEA relevance)

(2004/451/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(3) thereof,

After consulting the Fund Committee,

Whereas:

| (1) | Under Article 7(3) of Regulation (EC) No 1258/1999, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for clearance and a certificate regarding the integrality, accuracy and veracity of the accounts transmitted and the reports established by the certification bodies, clears the accounts of the paying agencies referred to in Article 4(1) of that Regulation. |
| --- | --- |

(1)

Under Article 7(3) of Regulation (EC) No 1258/1999, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for clearance and a certificate regarding the integrality, accuracy and veracity of the accounts transmitted and the reports established by the certification bodies, clears the accounts of the paying agencies referred to in Article 4(1) of that Regulation.

| (2) | Pursuant to Article 7(1) of Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be transmitted by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (2), account is taken for the 2003 financial year of expenditure incurred by the Member States between 16 October 2002 and 15 October 2003. |
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(2)

Pursuant to Article 7(1) of Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be transmitted by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (2), account is taken for the 2003 financial year of expenditure incurred by the Member States between 16 October 2002 and 15 October 2003.

| (3) | The time limits granted to the Member States for the submission to the Commission of the documents referred to in Article 6(1)(b) of Regulation (EC) 1258/1999 and in Article 4(1) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of accounts of the EAGGF Guarantee Section (3), have expired. |
| --- | --- |

(3)

The time limits granted to the Member States for the submission to the Commission of the documents referred to in Article 6(1)(b) of Regulation (EC) 1258/1999 and in Article 4(1) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of accounts of the EAGGF Guarantee Section (3), have expired.

| (4) | The Commission has checked the information submitted and communicated to the Member States before the 31 March 2004 the results of its verifications, along with the necessary amendments. |
| --- | --- |

(4)

The Commission has checked the information submitted and communicated to the Member States before the 31 March 2004 the results of its verifications, along with the necessary amendments.

| (5) | Under the first subparagraph of Article 7(1) of Regulation (EC) No 1663/95, the accounts clearance decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 must determine, without prejudice to decisions taken subsequently in accordance with Article 7(4) of the Regulation, the amount of expenditure effected in each Member State during the financial year in question recognised as being chargeable to the EAGGF Guarantee Section, on the basis of the accounts referred to in Article 6(1)(b) of Regulation (EC) No 1258/1999 and the reductions and suspensions of advances for the financial year concerned, including the reductions referred to in the second subparagraph of Article 4(3) of Regulation (EC) No 296/96. Under Article 154 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (4), the outcome of the clearance decision, that is to say any discrepancy which may occur between the total expenditure booked to the accounts for a financial year pursuant to Article 151(1) and Article 152 and the total expenditure taken into consideration by the Commission in this Decision, is to be booked, under a single article, as additional expenditure or a reduction in expenditure. |
| --- | --- |

(5)

Under the first subparagraph of Article 7(1) of Regulation (EC) No 1663/95, the accounts clearance decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 must determine, without prejudice to decisions taken subsequently in accordance with Article 7(4) of the Regulation, the amount of expenditure effected in each Member State during the financial year in question recognised as being chargeable to the EAGGF Guarantee Section, on the basis of the accounts referred to in Article 6(1)(b) of Regulation (EC) No 1258/1999 and the reductions and suspensions of advances for the financial year concerned, including the reductions referred to in the second subparagraph of Article 4(3) of Regulation (EC) No 296/96. Under Article 154 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (4), the outcome of the clearance decision, that is to say any discrepancy which may occur between the total expenditure booked to the accounts for a financial year pursuant to Article 151(1) and Article 152 and the total expenditure taken into consideration by the Commission in this Decision, is to be booked, under a single article, as additional expenditure or a reduction in expenditure.

| (6) | For certain paying agencies, in the light of the verifications made, the annual accounts and the accompanying documents permit the Commission to take a decision on the integrality, accuracy and veracity of the accounts submitted. Annex I lists the amounts cleared by Member State. The details of these amounts were described in the Summary Report that was presented to the Fund Committee at the same time as this Decision. |
| --- | --- |

(6)

For certain paying agencies, in the light of the verifications made, the annual accounts and the accompanying documents permit the Commission to take a decision on the integrality, accuracy and veracity of the accounts submitted. Annex I lists the amounts cleared by Member State. The details of these amounts were described in the Summary Report that was presented to the Fund Committee at the same time as this Decision.

| (7) | In the light of the verifications made, the information submitted by certain paying agencies requires additional inquiries and their accounts cannot be cleared in this Decision. Annex II lists the paying agencies concerned. |
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(7)

In the light of the verifications made, the information submitted by certain paying agencies requires additional inquiries and their accounts cannot be cleared in this Decision. Annex II lists the paying agencies concerned.

| (8) | Article 4(2) of Regulation (EC) No 296/96, in liaison with Article 14 of Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (5) lays down that advances against booking are to be reduced for expenditure effected by the Member States after the limits or deadlines laid down. However, under Article 4(3) of Regulation (EC) No 296/96, any overrun of deadlines during August, September and October is to be taken into account in the accounts clearance decision except where noted before the last decision of the financial year relating to advances. Some of the expenditure declared by certain Member States during the abovementioned period and for the measures for which the Commission did not accept any extenuating circumstances was effected after the statutory limits or deadlines laid down. This Decision should therefore lay down the relevant reductions. A decision will be taken at a later date, in accordance with Article 7(4) of Regulation (EC) No 1258/1999, definitively fixing the expenditure for which Community financing will not be granted regarding those reductions and any other expenditure which may be found to have been effected after the limits or deadlines laid down. |
| --- | --- |

(8)

Article 4(2) of Regulation (EC) No 296/96, in liaison with Article 14 of Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (5) lays down that advances against booking are to be reduced for expenditure effected by the Member States after the limits or deadlines laid down. However, under Article 4(3) of Regulation (EC) No 296/96, any overrun of deadlines during August, September and October is to be taken into account in the accounts clearance decision except where noted before the last decision of the financial year relating to advances. Some of the expenditure declared by certain Member States during the abovementioned period and for the measures for which the Commission did not accept any extenuating circumstances was effected after the statutory limits or deadlines laid down. This Decision should therefore lay down the relevant reductions. A decision will be taken at a later date, in accordance with Article 7(4) of Regulation (EC) No 1258/1999, definitively fixing the expenditure for which Community financing will not be granted regarding those reductions and any other expenditure which may be found to have been effected after the limits or deadlines laid down.

| (9) | The Commission, in accordance with Article 14 of Regulation (EC) No 2040/2000 and Article 4(2) of Regulation (EC) No 296/96, has already reduced or suspended a number of monthly advances on entry into the accounts of expenditure for the 2003 financial year and makes in this Decision the reductions laid down in Article 4(3) of Regulation (EC) No 296/96. In the light of the above, to avoid any premature or merely a temporary reimbursement of the amounts in question, they should not be recognised in this Decision, without prejudice to further examination under Article 7(4) of Regulation (EC) No 1258/1999. |
| --- | --- |

(9)

The Commission, in accordance with Article 14 of Regulation (EC) No 2040/2000 and Article 4(2) of Regulation (EC) No 296/96, has already reduced or suspended a number of monthly advances on entry into the accounts of expenditure for the 2003 financial year and makes in this Decision the reductions laid down in Article 4(3) of Regulation (EC) No 296/96. In the light of the above, to avoid any premature or merely a temporary reimbursement of the amounts in question, they should not be recognised in this Decision, without prejudice to further examination under Article 7(4) of Regulation (EC) No 1258/1999.

| (10) | The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95 lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph, shall be determined by deducting advances paid during the financial year in question, i.e. 2003, from expenditure recognised for that year in accordance with the first subparagraph. Such amounts are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clearance decision is taken. |
| --- | --- |

(10)

The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95 lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph, shall be determined by deducting advances paid during the financial year in question, i.e. 2003, from expenditure recognised for that year in accordance with the first subparagraph. Such amounts are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clearance decision is taken.

| (11) | In accordance with the final subparagraph of Article 7(3) of Regulation (EC) No 1258/1999 and Article 7(1) of Regulation (EC) No 1663/95, this Decision, adopted on the basis of accounting information, does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules, |
| --- | --- |

(11)

In accordance with the final subparagraph of Article 7(3) of Regulation (EC) No 1258/1999 and Article 7(1) of Regulation (EC) No 1663/95, this Decision, adopted on the basis of accounting information, does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules,

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article 2, the accounts of the paying agencies of the Member States concerning expenditure financed by the EAGGF Guarantee Section in respect of the 2003 financial year are hereby cleared. The amounts which are recoverable from, or payable to, each Member State under this Decision are set out in Annex I.

Article 2

For the 2003 financial year, the accounts of the Member States' paying agencies in respect of expenditure financed by the EAGGF Guarantee Section, shown in Annex II, are disjoined from this Decision and shall be the subject of a future clearance Decision.

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 29 April 2004.

For the Commission

Franz FISCHLER

Member of the Commission

ANNEX 1

Clearance of the Paying Agencies' accounts

Financial year 2003

Amount to be recovered from or paid to the Member State.

| MS | | 2003 - Expenditure for the Paying Agencies for which the accounts are | Total a + b | Reductions and suspensions for the whole financial year | Total including reductions and suspensions | Advances paid to the Member State for the financial year | Amount to be recovered from (-) or paid to (+) the Member State |
| --- | --- | --- | --- | --- | --- | --- | --- |
| cleared | disjoined |
| = expenditure declared in the annual declaration | = total of the expenditure in the monthly declarations |
| | | a | b | c=a+b | d | e=c+d | f | g=e-f |
| AT | EUR | 1 124 451 201,40 | 0,00 | 1 124 451 201,40 | 0,00 | 1 124 451 201,40 | 1 124 451 201,40 | 0,00 |
| BE | EUR | 237 497 339,10 | 779 448 345,00 | 1 016 945 684,10 | -17 989,43 | 1 016 927 694,67 | 1 016 959 814,40 | -32 119,73 |
| DE | EUR | 3 638 399 757,78 | 2 205 058 627,62 | 5 843 458 385,40 | -332 346,61 | 5 843 126 038,79 | 5 843 311 780,61 | -185 741,82 |
| DK | DKK | 9 059 266 023,37 | 0,00 | 9 059 266 023,37 | -208 243,99 | 9 059 057 779,38 | 9 063 035 256,16 | -3 977 476,78 |
| ES | EUR | 6 336 591 210,57 | 137 287 053,64 | 6 473 878 264,21 | -16 797 763,08 | 6 457 080 501,13 | 6 459 067 545,01 | -1 987 043,88 |
| FI | EUR | 874 403 549,78 | 0,00 | 874 403 549,78 | -6 820,82 | 874 396 728,96 | 874 396 760,07 | -31,11 |
| FR | EUR | 723 538 916,23 | 9 700 476 244,99 | 10 424 015 161,22 | -5 675 864,78 | 10 418 339 296,44 | 10 419 067 788,02 | -728 491,58 |
| GR | EUR | 2 765 731 520,20 | | 2 765 731 520,20 | -11 421 374,93 | 2 754 310 145,27 | 2 757 089 010,35 | -2 778 865,08 |
| IE | EUR | 1 945 784 292,92 | 0,00 | 1 945 784 292,92 | -625 136,09 | 1 945 159 156,83 | 1 945 218 266,51 | -59 109,68 |
| IT | EUR | 5 377 271 645,37 | | 5 377 271 645,37 | -30 674 873,64 | 5 346 596 771,73 | 5 372 723 120,26 | -26 126 348,53 |
| LU | EUR | | 44 329 012,92 | 44 329 012,92 | -2 595 118,16 | 41 733 894,76 | 43 257 600,06 | -1 523 705,30 |
| NL | EUR | 667 923 025,05 | 692 441 653,47 | 1 360 364 678,52 | -1 296 238,97 | 1 359 068 439,55 | 1 359 713 294,61 | -644 855,06 |
| PT | EUR | 104 748 359,56 | 744 898 191,57 | 849 646 551,13 | -121 895,47 | 849 524 655,66 | 849 546 984,03 | -22 328,37 |
| SE | SEK | | 7 905 426 575,41 | 7 905 426 575,41 | 5 834 913,34 | 7 911 261 488,75 | 7 911 261 488,75 | 0,00 |
| UK | GBP | | 2 650 898 429,77 | 2 650 898 429,77 | -33 953 582,84 | 2 616 944 846,93 | 2 639 372 167,88 | -22 427 320,95 |
| (1) | For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared (col. a) or, the total of the monthly declarations for the expenditure disjoined (col. b) |

MS

2003 - Expenditure for the Paying Agencies for which the accounts are

Total a + b

Reductions and suspensions for the whole financial year

Total including reductions and suspensions

Advances paid to the Member State for the financial year

Amount to be recovered from (-) or paid to (+) the Member State

cleared

disjoined

= expenditure declared in the annual declaration

= total of the expenditure in the monthly declarations

a

b

c=a+b

d

e=c+d

f

g=e-f

AT

EUR

1 124 451 201,40

0,00

1 124 451 201,40

0,00

1 124 451 201,40

1 124 451 201,40

0,00

BE

EUR

237 497 339,10

779 448 345,00

1 016 945 684,10

-17 989,43

1 016 927 694,67

1 016 959 814,40

-32 119,73

DE

EUR

3 638 399 757,78

2 205 058 627,62

5 843 458 385,40

-332 346,61

5 843 126 038,79

5 843 311 780,61

-185 741,82

DK

DKK

9 059 266 023,37

0,00

9 059 266 023,37

-208 243,99

9 059 057 779,38

9 063 035 256,16

-3 977 476,78

ES

EUR

6 336 591 210,57

137 287 053,64

6 473 878 264,21

-16 797 763,08

6 457 080 501,13

6 459 067 545,01

-1 987 043,88

FI

EUR

874 403 549,78

0,00

874 403 549,78

-6 820,82

874 396 728,96

874 396 760,07

-31,11

FR

EUR

723 538 916,23

9 700 476 244,99

10 424 015 161,22

-5 675 864,78

10 418 339 296,44

10 419 067 788,02

-728 491,58

GR

EUR

2 765 731 520,20

2 765 731 520,20

-11 421 374,93

2 754 310 145,27

2 757 089 010,35

-2 778 865,08

IE

EUR

1 945 784 292,92

0,00

1 945 784 292,92

-625 136,09

1 945 159 156,83

1 945 218 266,51

-59 109,68

IT

EUR

5 377 271 645,37

5 377 271 645,37

-30 674 873,64

5 346 596 771,73

5 372 723 120,26

-26 126 348,53

LU

EUR

44 329 012,92

44 329 012,92

-2 595 118,16

41 733 894,76

43 257 600,06

-1 523 705,30

NL

EUR

667 923 025,05

692 441 653,47

1 360 364 678,52

-1 296 238,97

1 359 068 439,55

1 359 713 294,61

-644 855,06

PT

EUR

104 748 359,56

744 898 191,57

849 646 551,13

-121 895,47

849 524 655,66

849 546 984,03

-22 328,37

SE

SEK

7 905 426 575,41

7 905 426 575,41

5 834 913,34

7 911 261 488,75

7 911 261 488,75

0,00

UK

GBP

2 650 898 429,77

2 650 898 429,77

-33 953 582,84

2 616 944 846,93

2 639 372 167,88

-22 427 320,95

(1)

For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared (col. a) or, the total of the monthly declarations for the expenditure disjoined (col. b)

| (2) | The reductions and suspensions are those taken into account in the advance system, to which are added in particular the corrections for the non respect of payment deadlines established in August, September and October 2003 |
| --- | --- |

(2)

The reductions and suspensions are those taken into account in the advance system, to which are added in particular the corrections for the non respect of payment deadlines established in August, September and October 2003

ANNEX II

Clearance of the Paying Agencies' accounts

Financial year 2003

List of Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision

| Member | Paying Agency |
| --- | --- |
| Germany | Bayern Umwelt |
| Germany | Baden Württemberg |
| Germany | Berlin |
| Germany | Hamburg |
| Germany | Bayern StMELF |
| Germany | Niedersachsen |
| Belgium | ALT |
| Belgium | ALP |
| Belgium | BIRB |
| Spain | Navarra |
| France | ONIC |
| France | ONIOL |
| France | FIRS |
| France | CNASEA |
| France | ONIFLHOR |
| France | OFIVAL |
| France | SDE |
| France | ONIVINS |
| Luxembourg | Ministere de l'Agriculture |
| The Netherlands | HPA |
| The Netherlands | LASER |
| Portugal | INGA |
| United Kingdom | RPA |
| United Kingdom | DARD |
| United Kingdom | SEERAD |
| United Kingdom | FC |
| United Kingdom | CCW |
| United Kingdom | NAW |
| Sweden | Swedish Board of Agriculture |

Member

Paying Agency

Germany

Bayern Umwelt

Germany

Baden Württemberg

Germany

Berlin

Germany

Hamburg

Germany

Bayern StMELF

Germany

Niedersachsen

Belgium

ALT

Belgium

ALP

Belgium

BIRB

Spain

Navarra

France

ONIC

France

ONIOL

France

FIRS

France

CNASEA

France

ONIFLHOR

France

OFIVAL

France

SDE

France

ONIVINS

Luxembourg

Ministere de l'Agriculture

The Netherlands

HPA

The Netherlands

LASER

Portugal

INGA

United Kingdom

RPA

United Kingdom

DARD

United Kingdom

SEERAD

United Kingdom

FC

United Kingdom

CCW

United Kingdom

NAW

Sweden

Swedish Board of Agriculture

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(1)  
  OJ L 160, 26.6.1999, p. 103.

1

(2)  
  OJ L 39, 17.2.1996, p. 5. Regulation as last amended by Regulation (EC) No 2035/2003 (OJ L 302, 20.11.2003, p. 6).

2

(3)  
  OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 2025/2001 (OJ L 274, 17.10.2001, p. 3).

3

(4)  
  OJ L 248, 16.9.2002, p. 1.

4

(5)  
  OJ L 244, 29.9.2000, p. 27.

5

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