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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EEC)No1863/90
of29June1990
layingdowndetailedrulesfortheapplicationofCouncilRegulation(EEC)No4045/89onscrutiny
by Member States of transactions forming part of the system of financing by the GuaranteeSection of the European Agricultural Guidance and Guarantee Fund and repealing Directive 77/
435/EEC
(OJ L 170, 3.7.1990, p. 23)
Amended by:
Official Journal
No page date
►M1CommissionRegulation(EC) No 2992/95 of 19 December 1995 L 312 11 23.12.1995
►M2CommissionRegulation(EC) No 2278/96 of 28 November 1996 L 308 30 29.11.1996
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COMMISSIONREGULATION(EEC)No1863/90
of29June1990
laying down detailed rules for the application of Council Regula-
tion (EEC) No 4045/89 on scrutiny by Member States oftransactions forming part of the system of financing by the Guar-antee Section of the European Agricultural Guidance and
Guarantee Fundandrepealing Directive 77/435/EEC
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Council Regulation (EEC) No 4045/89 of 21
December 1989 on scrutiny by Member States of transactions formingpart of the system of financing by the Guarantee Section of the
European Agricultural Guidance and Guarantee Fund and repealing
Directive 77/435/EEC(
1), and in particular Article 19 thereof,
Whereas Regulation(EEC) No 4045/89 expressly provides for a
Community contribution towards the expenditure incurred by Member
States in engaging extra staff, towards the costs of training staffresponsible for application of the system and towards the cost ofpurchasing data processing and office equipment;
Whereas detailed rules specifying certain types of expenditure eligible
for a Community contribution should be adopted, in order to ensureuniform application of the system;
Whereas the method for establishing estimates and actual sums to be
paid and frequency of communication with the Commission should bedetermined;
Whereas provisionshould be made for Member States to keep
supporting documents for a certain period to enable the Commissionto scrutinize the specific expenditure financed by the Communitypursuant to Article 20 of Regulation (EEC) No 4045/89;
Whereas the measures provided for inthis Regulationare inaccor-
dance with the opinion of the Fund Committee,
HAS ADOPTED THIS REGULATION:
Article 1
This Regulationlays downdetailed rules for the applicationof Regula-
tion(EEC) No 4045/89.
TITLE I
ThesystemofCommunityfinancing
Article 2
1. The remuneration referred to in Article 13 (3) of Regulation
(EEC) No 4045/89 shall include all sums paid including family benefitsand compulsory contributions to national social security and pensionschemes, excluding taxes and fiscal charges.
2. The travel costs referred to inArticle 13 (3) of Regulation(EEC)
No 4045/89 shall include travelling expenses incurred by officials onassignment, accommodation expenses and subsistence allowances paid
in accordance with national provisions and/or practices.
3. Expenditure for training as referred to in Article 14 of Regulation
(EEC) No 4045/89 shall include expenditure actually incurred in the1990R1863 — EN — 06.12.1995 — 001.001 — 2
(1) OJ No L 388, 30. 12. 1989, p. 18.▼M1
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organization of courses and seminars, and in particular the fees of
persons responsible for training, travelling expenses of officialsattending courses and the documentation supplied them.
4. ‘Data processing and office equipment’ as referred to in Article
15 of Regulation (EEC) No 4045/89 shall include all data-processing
equipment, including software, telecommunications equipment such astelefax and telex, and the costs of installing such equipment, with theexception of usual office equipment and furniture.
5. To determine the Community participation in the expenditure
foreseen in paragraphs 1 and 2, Member States are to indicate themethod of calculationan d the basic sums applied.
Article 3
1. Each year, before 15 June, the Member States shall send the
Commission detailed estimates of expenditure pursuant to Articles 13,14 and 15 of Regulation (EEC) No 4045/89 for the year in question.
Such estimates must be drawnup inaccordan ce with the table inthe
Annex.
2. The Commissionshall, withinthirty days followin g receipt of the
estimates referred to in paragraph 1, examine the declarations and pay
the Member State an advance on the basis of the information contained
therein.
Where applicable, the Commissionshall in form the Member States that
certain expenditure is not eligible for Community financing.
3. Each Member State shall, not later than 15 May each year, submit
to the Commission a statement showing the expenditure during theprevious year.
This statement must be drawn up in accordance with the table in the
Annex.
4. Not later thanthree mon ths from the date of receipt of the state-
ment of expenditure, the Commission shall decide on the amount ofexpenditure to be charged to the Community; that amount shall bepaid to the Member State after deductionof the advan ce referred to in
paragraph 2.
5. For expenditure during 1990, Member States shall send to the
Commissionthe estimate referred to inparagraph 1 n ot later than15October.
Article 4
Member States shall keep all payment records and supporting docu-
ments relating to expenditure under Articles 13, 14 and 15 of
Regulation (EEC) No 4045/89 for at least three years after the financialyear concerned.
TITLE II
Thecontentofdocuments
Article►M25◄
1. The annual report referred to in Article 9 (1) of Regulation (EEC)
No 4045/89 shall contain detailed information on at least each of the
aspects of the applicationof Regulation(EEC) No 4045/89 listed inAnnex II of this Regulation, set out in clearly identified sections underthe headings referred to.
2. The annual programme of scrutinies referred to in Article 10 of
Regulation(EEC) No 4045/89 shall be drawnup inaccordan ce withthe specimen form set out in Annex III.1990R1863 — EN — 06.12.1995 — 001.001 — 3
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3. The list of undertakings referred to in Article 7 (2) of Regulation
(EEC) No 4045/89 shall be drawnup inaccordan ce with the specimenform set out in Annex IV.
4. The list of undertakings referred to in Article 7 (3) of Regulation
(EEC) No 4045/89 shall be drawnup inaccordan ce with the specimenform set out in Annex V.
5. A request by a Member State for a priority inspection of an
undertaking in another Member State, as referred to in Articles 7 (2)and 7 (4) of Regulation (EEC) No 4045/89, shall be drawn up in accor-dance with the specimen form set out in Annex VI.
Article►
M26◄
The information to be submitted under Article 4a (SIC! 5) may be
communicated in documentary form or on computer file in a format
to be agreed between the sender and the recipient.
TITLE III
Jointactions
Article 7
1. The Commission, on its own initiative, or on the basis of a
proposal by a Member State, and with the agreement of the MemberStates concerned, may decide to coordinate joint actions involvingmutual assistance between two or more Member States, as foreseen in
Article 7 (1) of Regulation(EEC) No 4045/89, havin g regard, inparti-
cular, to,
— the degree of risk presented,
— the extent of operations, in particular the frequency of intra- and
extra-Community trade, and their financial importance,
— the need to achieve a uniform approach.
2. In agreement with the Member States involved, a Member State
shall be designated responsible for the management of the joint action.However, each Member State shall remain responsible for carrying outthe scrutinies required by Regulation (EEC) No 4045/89, as well as forthe resulting consequences.
3. Each Member State involved shall:— designate those persons or services responsible for carrying out the
joint action on its behalf,
— ensure that a sufficient number of adequately experienced officials
is made available for the conduct of the joint action,
— ensure that within set time limits the scrutiny is carried out and the
report finalised and made available to all participating Member
States and to the Commission.
Article►
M28◄
This Regulation shall enter into force on the third day following its
publicationinthe Official Journal of the European Communities .1990R1863 — EN — 06.12.1995 — 001.001 — 4
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►M1ANNEX I ◄
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ANNEX II
Information to be provided in the annual report submitted by Member States
under Article 9 (1) of Council Regulation (EEC) No 4045/89 (‘the Regulation’).
1.AdministrationoftheRegulation
The administration of the Regulation, including changes to the organizations
responsible for controls and to the special department responsible for moni-
toring the application of the Regulation as referred to in Article 11, and to
the competences of those organisations.
2.Legislativechanges
Any national legislative changes relevant to the application of the Regulation
that have intervened since the previous annual report.
3.Amendmentstothescrutinyprogramme
A description of any amendments or modifications that were made to the
scrutiny programme submitted to the Commission under Article 10 (2) of
the Regulationsin ce the date of submissionof that programme.
4.Executionofthescrutinyprogramme
The execution of the programme of scrutinies for the period ending on the
30th of June preceding the latest date for submission of this report, as
referred to in Article 9 (1) of the Regulation, including, both in total and
broken down by control body (where more than one carries out controls
under the Regulation):
(a) the number of scrutinies carried out and the number of undertakings
subject to these scrutinies;
(b) the number of scrutinies still in the course of being carried out and the
number of undertakings subject to these scrutinies;
(c) the number of scrutinies planned for the period in question that were not
carried out and the number of undertakings that were not subject to scru-
tiny as a result of the non-execution of these scrutinies;
(d) the reasons why the scrutinies referred to in (c) above were not carried
out;
(e) the breakdown, by amounts received by or paid to, and by measure, of
the scrutinies referred to in (a), (b), and (c) above;
(f) the results of the scrutinies referred to in point (a) above, including:
— the number of scrutinies for which irregularities were discovered, and
the number of undertakings involved,
— the nature of these irregularities,
— the measure concerned where an irregularity was discovered,— the estimated financial consequence of each irregularity;
(g) the results of those scrutinies carried out pursuant to the scrutiny period
prior to that covered by the present report, for which the results were not
available at the time of submissionof the report for that scrutin y period,
including:
— the number of scrutinies for which irregularities were discovered, and
the number of undertakings involved,
— the nature of these irregularities,— the measure concerned where an irregularity was discovered,
— the estimated financial consequence of each irregularity;
(h) an indication of the average duration of scrutinies in person-days, indi-
cating, where practicable, the time spent on planning, preparation,
execution of controls, and reporting.
5.Mutualassistance
Mutual assistance requests made and received under Article 7 of the Regula-
tion, including the results of scrutinies carried out as a matter of priority
under Articles 7 (2) and 7 (4), and a summary of the lists both sent and
received under Articles 7 (2) and 7 (3).
6.Resources
Details of the resources available for the carrying out of the scrutinies under
the Regulation, including:
(a) the number of staff, expressed in person/years, allocated to scrutinies
under the Regulation, by control body, and, where appropriate, region;
(b) training received by staff working on scrutinies under the Regulation,
with anin dicationof the proportionof the staff referred to inparagraph
(a) above who have received such training, and the nature of the training
itself; and,1990R1863 — EN — 06.12.1995 — 001.001 — 7
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(c) computer equipment and tools at the disposal of staff working on scruti-
nies under the Regulation.
7.DifficultiesinapplyingtheRegulation
Any difficulties encountered in the application of the Regulation, and the
measures takento overcome them or proposals to this en d.
8.Suggestionsforimprovement
Where appropriate, any suggestions for improvement, either in the applica-
tionof the Regulation , or inthe Regulationitself.1990R1863 — EN — 06.12.1995 — 001.001 — 8
ANNEX III
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ANNEX IV
▼M21990R1863 — EN — 06.12.1995 — 001.001 — 14
ANNEX V
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ANNEX VI
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