COMMISSION DECISION of 31 March 1992 on the clearance of certain Member States' accounts in respect of expenditure incurred in 1984, 1985, 1986 and 1987 on agricultural products supplied as food aid (Only the Spanish, Danish, German, Greek, English, French and Italian texts are authentic) (92/235/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2681/74 of 21 October 1974 on Community financing of expenditure incurred in respect of the supply of agricultural products as food aid (1), and in particular the second indent of Article 3 (2) thereof,
After consulting the European Agricultural Guidance and Guarantee Fund Committee,
Whereas the Member States have sent to the Commission the supporting statements required for clearance of the accounts pursuant to Article 7 of Commission Regulation (EEC) No 249/77 (2), as last amended by Regulation (EEC) No 681/86 (3);
Whereas, pursuant to Article 1 of Regulation (EEC) No 249/77, only the net quantities taken over by the consignee at the point of delivery provided for in Community rules can be financed;
Whereas expenditure is financed on the basis of the relevant provisions of the mobilization regulations and calls for tender for each operation and of Commission Regulation (EEC) No 1974/80 of 22 July 1980 laying down general rules of application for the execution of certain food-aid schemes in the form of cereals and rice (4), as last amended by Regulation (EEC) No 3817/85 (5), and Regulation (EEC) No 1354/83 of 17 May 1983 laying down general rules for the mobilization and supply of skimmed-milk powder, butter and butteroil as food aid (6), as amended by Regulation (EEC) No 1886/83 (7);
Whereas some of the relevant expenditure does not comply with these provisions and must be disallowed; whereas the amounts concerned for the four years are for Belgium Bfrs 57 037 055, for Denmark Dkr 115 694,03, for Germany DM 100 259,87, for Greece Dr 34 328 107, for Spain Pta 19 395 599, for France FF 172 766 117,95, for Ireland £Irl 80 791,50 for Italy Lit 508 455 492, for Luxembourg Lfrs 19 659, for the Netherlands HFl 486 561,29 and for the United Kingdom £ 141 391,15;
Whereas the reservations entered at point 6 of the Annex to Commission Decision 84/593/EEC of 12 November 1984 on the clearance of the 1978 accounts (8) submitted for Belgium in respect of food-aid expenditure on agricultural products can be withdrawn;
Whereas the reservations entered at points 6a and 6f of Annex I to Commission Decision 89/255/EEC on the clearance of the 1980 to 1983 accounts (9) submitted by Belgium in respect of food-aid expenditure on agricultural products can be withdrawn;
Whereas, as regards 1987, reservations must be entered in respect of the aid operations carried out by Belgium, in particular those carried out pursuant to Regulations (EEC) No 359/84, Lot B (400 tonnes of butteroil), (EEC) No 19/84, Lot I (50 tonnes of butteroil), (EEC) No 345/87, Lots N (232 tonnes of skimmed-milk powder) and S (270 tonnes of skimmed-milk powder), (EEC) No 1358/87, Lots AE (425 tonnes of skimmed-milk powder), AF (235 tonnes of skimmed-milk powder), AN (320 tonnes of skimmed-milk powder) and AO (720 tonnes of skimmed-milk powder) and (EEC) No 3292/85, Lot A (300 tonnes of butteroil);
Whereas verification shows that an additional amount of Bfrs 16 096 190 for 1987 qualifies for Community financing in the case of Belgium;
Whereas, as regards the amount to be paid definitively by Denmark, the difference of Dkr 14 812,50 between expenditure declared and charged to the Community budget in 1987 and the higher expenditure declared for the clearance of the accounts should be taken into consideration;
Whereas the reservations entered at point 6 of Annex I to Commission Decision 89/36/EEC on the clearance of the 1980 to 1983 accounts (10) submitted by Germany in respect of food-aid expenditure on agricultural products can be withdrwan;
Whereas the reservations entered at point 6 of Annex IV to Commission Decision 89/255/EEC on the clearance of the 1980, 1981, 1982 and 1983 accounts submitted by France in respect of food-aid expenditure on agricultural products can be withdrawn except for the reservation in respect of the aid operation carried out under Commission Regulation (EEC) No 2779/83 (5 748,516 tonnes of flour);
Whereas verification shows that an additional amount of FF 88 253,63 for 1986 qualifies for Community financing in the case of France;
Whereas an amount of FF 160 012 578,67 deducted from France in connection with this clearance involves refunds for Community food aid operations which are chargeable to the Guarantee Section of the EAGGF; whereas the same amount may be declared as expenditure to the Guarantee Section minus the refunds of a similar nature already declared; whereas this expenditure is subject to the clearance of accounts procedure of the EAGGF Guarantee Section;
Whereas, as regards 1987, a reservation must be entered in respect of the aid operation carried out by Italy pursuant to Commission Regulation (EEC) No 2277/85, Lot 4 (12 500 tonnes of common wheat flour);
Whereas, as regards the amount to be paid definitively by Italy, the total difference of Lit 100 576 632 between expenditure declared and charged to the Community budget during 1984 and 1985 and the higher expenditure declared for the clearance of the accounts should be taken into consideration;
Whereas the reservations entered at point 6 of Annex III to Commission Decision 89/255/EEC on the clearance of the 1980, 1981, 1982 and 1983 accounts submitted by the United Kingdom in respect of food aid expenditure on agricultural products can be withdrawn;
Whereas the Member States have been informed in detail of the corrections to their accounts and have had the opportunity to comment thereon;
Whereas this Decision is without prejudice to any financial consequences that may be drawn from investigations being carried out at the time of this Decision, from irregularities within the meaning of Article 8 of Council Regulation (EEC) No 729/70 (11), as last amended by Regulation (EEC) No 2048/88 (12), or from judgments of the Court of Justice in cases now pending,
HAS ADOPTED THIS DECISION:
Article 1
The accounts of the Member States concerning expenditure incurred in respect of food aid in the form of agricultural products in 1984, 1985, 1986 and 1987 are hereby cleared as shown in Annexes I to XI to this Decision.
Article 2
Claims disallowed and remaining chargeable to the Member States amount to the following:
Belgium Bfrs 57 037 055 Denmark Dkr 115 694,03 Germany DM 100 259,87 Greece Dr 34 328 107 Spain Pta 19 395 599 France FF 172 766 117,95 Ireland £ Irl 80 791,50 Italy Lit 508 455 492 Luxembourg Lfrs 19 659 Netherlands HFl 486 561,29 UK £ 141 391,15
Article 3
Additional amounts recognized as qualifying for Community financing are the following:
Belgium Bfrs 16 096 190 France FF 88 253,63
Article 4
The amounts in respect of point 8 of Annexes I to XI must be credited to the Commission's accounts within one month of notification of this Decision.
Article 5
This Decision is addressed to the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands and the United Kingdom. Done at Brussels, 31 March 1992.