COMMISSION REGULATION (EC) No 2390/1999
of 25 October 1999
laying down detailed rules of the application of Regulation (EC) No 1663/95 as regards the form and content of the accounting information that the Member States must hold at the disposal of the Commission for the purposes of the clearance of the EAGGF Guarantee Section accounts
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy(1), as last amended by Regulation (EC) No 1287/95(2), and in particular Article 4(6) thereof,
Having regard to 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), as last amended by Regulation (EC) No 2245/1999(4), and in particular Article 2(3) thereof,
Whereas:
(1) The form and content of the accounting information referred to in Article 2(1) of Regulation (EC) No 1663/95 should be established and Commission Decision C(96) 2732 of 3 October 1999 laying down detailed rules for the application of Regulation (EC) No 1663/95 as regards the form and content of the accounting information that the Member States must hold at the disposal of the Commission for the purposes of the clearance of accounts of the EAGGF Guarantee Section accounts should be repealed;
(2) The Member States should be granted a reasonable period of time in order to make any changes to their computer systems and a distinction should accordingly be made in Annex I between those data which must be available for the 2000 financial year beginning on 16 October 1999 and those which must be available for the 2001 financial year beginning on 16 October 2000;
(3) Information forwarded in computerised form should be kept confidential and secure;
(4) The Committee of the European Agricultural Guidance and Guarantee Fund has not delivered an opinion within the time limit set by the chairman
HAS ADOPTED THIS REGULATION:
Article 1
The form and content of the accounting information referred to in Article 2(1) of Regulation (EC) No 1663/95 and the way it is to be forwarded shall be as set out in Annexes I ("X Table"), II (Technical specifications for the transfer of computer files to the EAGGF) and III ("Aide-mémoire") hereto.
Article 2
1. Each Member State shall keep available to the Commission all the information marked "X", "A" or "B" by budget item in the table in Annex I in respect of each individual operation making up the payments by and receipts of the EAGGF Guarantee Section. This information must be kept in the form of computer records.
2. At the written request of the Commission and for the sole purpose of preparing its documentary and on-the-spot checks, the coordinating bodies shall forward such computer records to the Commission within 30 working days, in accordance with the technical specifications set out in Annex II.
3. The Commission shall ensure that the information forwarded by the Member States is kept confidential and secure.
Article 3
Commission Decision C(96)2732 is hereby repealed.
Article 4
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 16 October 1999.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 October 1999.