1996R2148 — EN — 24.04.1999 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No2148/96
of8November1996
laying down rules for evaluating and monitoring public intervention stocks of agricultural
products
(OJ L 288, 9.11.1996, p. 6)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 808/1999 of 16 April 1999 L 102 70 17.4.1999
▼B
COMMISSIONREGULATION(EC)No2148/96
of8November1996
laying down rules for evaluating and monitoring public interven-
tionstocksofagricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 3492/90 of 27
November 1990 laying down the factorsto be taken into cons iderationin the annual accountsfor the financing of intervention meas uresin theform of public storage by the European Agricultural Guidance andGuarantee Fund, Guarantee Section(
1), and in particular Article 8
thereof,
WhereasRegulation (EEC) No 3492/90 laysdown principlesgoverning
accounting for agricultural stocks held in public storage;
Whereas, in the light of experience gained in applying Commission
Regulation (EEC) No 618/90 of 14 March 1990 laying down rulesfordrawing up the annual inventory of agricultural productsin public
storage(
2), asamended by Regulation (EEC) No 3077/92(3), certain
arrangements for the management of stocks should be redefined, withparticular attention to the rulesfor evaluating and monitoring s tocksof agricultural productsplaced in public s torage; whereasRegulation(EEC) No 618/90 should be repealed;
Whereasappropriate management and monitoring arrangementss hould
be put into place to ensure sound management of stocks in publicstorage;
Whereasthe meas uresprovided for in thisRegulation are in accor-
dance with the opinion of the EAGGF Committee,
HAS ADOPTED THIS REGULATION:
Article 1
1. Any natural or legal person storing agricultural products bought
in under EAGGF Guarantee Section ruless hall keep recordsin accor-dance with Community provisions and national provisions.
2. Intervention agences shall keep a fully updated list of store-
keeperswith whom they have entered into a public s torage contract.
This list shall include information permitting precise identification ofall storage points, such as capacities, shed, refrigerator or silo numbers,plans and diagrams. The list shall be available at the head offices ofintervention agencies to Commission staff and to persons authorizedby the Commission.
Article 2
1. Documentary recordsof the entry, s torage and removal of
products serving as a basis for the preparation of the annual accountsreferred to in Article 1 of Regulation (EEC) No 3492/90 shall be sentby the storekeeper to the intervention agency at least once a month.
2. The intervention agency shall be in receipt of the records referred
to in paragraph 1 before the tenth day of the month following the oneto which it relates. They shall show at least the following: the place ofstorage (including, where appropriate, identification of the bin or vat),the quantity carried over from the previousmonth, entriesandremovalsof each lot, and s tocksat the end of the period.1996R2148 — EN — 24.04.1999 — 001.001 — 2
(1) OJ No L 337, 4. 12. 1990, p. 3.
(2) OJ No L 67, 15. 3. 1990, p. 21.
(3) OJ No L 310, 27. 10. 1992, p. 19.
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They shall permit precise identification of the quantities in store at the
time, and shall take account of purchases and sales that have beenagreed but for which the corresponding entries or removals of stock
have not yet occurred.
A specimen form is provided for guidance in Annex I.
Article 3
1. The storekeeper shall prepare an annual stock statement on the
basis of the monthly statements referred to in Article 2. The instruc-
tions issued for this purpose by the intervention agency shall be sentfor information to the Commission within six months of the entry intoforce of thisRegulation.
2. The annual stock statement, of which a specimen form is shown
for guidance in Annex II, shall recapitulate the quantities in store,broken down by product and place of storage, and shall give for each
product the quantities in store, the lot numbers (except in the case of
cereals), the year of their entry into store (except in the case of alcohol)and an explanation of any anomaliesdetected.
Article 4
1. The intervention agency shall be responsible for the accuracy of
the information collected pursuant to Articles 1, 2 and 3. To that end,it shall throughout the year undertake on-the-spot inspections of stores,at irregular intervals and unannounced where possible.
Each store shall be inspected at least once every year in accordance
with the rules set out in Annex III, and the inspections shall cover in
particular:
(a) the procedure for collecting the information referred to in Articles
2 and 3;
(b) the conformity of the records held on the spot by the storekeeper
with the information sent to the intervention agency; and
(c) the physical presence in the store of the quantities listed in the
storekeeper's records used for the latest monthly statement providedby him, assessed visually or, in case of doubt or dispute, byweighing or measuring.
The physical presence shall be established by a sufficiently representa-
tive physical inspection, covering at least the percentages laid down inAnnex III and making it possible to conclude that the entire quantities
listed in the accounts are actually present.
2. If an anomaly is detected during physical inspection, a further
percentage of the quantities in store shall be inspected using the samemethod. If necessary, inspection may extend to weighing all theproducts in the lot or store being inspected.
Article 5
1. The inspecting body or its representative shall draw up a report
on each inspection carried out at least once a year, in accordance withArticle 4 and Annex III.
2. The report shall contain at least the following information:
(a) the name of the storekeeper, the address of the store visited and the
description of the lots inspected;
(b) the date and time when the inspection began and ended;
(c) the place where the inspection took place and a description of the
conditions of storage, packaging and accessibility;
(d) the full identity of the persons making the inspection, their status
and the termsof their authorization;
(e) the inspection measures undertaken and procedures used to estab-
lish volume, such as measuring methods, calculations, interim andfinal results, and the conclusions drawn;1996R2148 — EN — 24.04.1999 — 001.001 — 3
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(f) for each lot or quality stored, the quantity in the intervention
agency's books, the quantity in the store's books and any discrepan-cies between the two sets of books;
(g) for each lot or quality physically inspected the information referred
to in point (f) and the quantity verified on the spot and any discre-pancies, the lot or quality number, the pallets, boxes, silos, vats or
other receptaclesinvolved and the weight (both net and gros sif
appropriate) or volume;
(h) the statements made by the storekeeper where there are discrepan-
ciesor differences ;
(i) the place, date and signature of the person drawing up the report
and of the storekeeper or his representative;
(j) any extended inspection conducted in the case of anomalies, speci-
fying the percentage of the stored quantities covered by theextended inspection, discrepancies found and explanations given.
3. The reports shall be sent to the intervention agency immediately.
Immediately after receipt of the report, the intervention agency's
accounts shall be corrected in the light of the discrepancies and differ-ences detected, and these shall be declared to the EAGGF inaccordance with Articles3 and 4 of Regulation (EEC) No 3492/90.
4. The reportss hall be kept at the head office of the intervention
agency and be available to Commission staff and to persons authorized
by the Commission.
5. A summary document listing the inspections carried out, the
quantitieschecked and the anomaliesdetected in relation to themonthly and annual statements shall be sent to the Commission at thesame time as the annual accounts referred to in Article 5 (1) of Council
Regulation (EEC) No 729/70(
1).
Article 6
1. The storekeeper shall be responsible for any differences detected
between the quantities in store and the details given in the stock state-mentss ent to the intervention agency.
2. Where the quantities missing exceed those permitted by the toler-
ance(s) applicable, the total shall be charged to the storekeeper as an
unidentifiable loss. If the storekeeper contests the missing quantities,he may require the product to be weighed or measured, in which casehe shall bear the costs of the operation unless it turns out that the quan-titiesdeclared are actually pres ent or the difference doesnot exceed the
applicable tolerance margin, in which case the costs of weighing and
measuring shall be charged to the inspecting body.
3. The tolerances set out in Annex III shall apply without prejudice
to those laid down in the regulations on the various products, as listedin Commission Regulation (EEC) No 147/91(
2).
Article 7
1. Intervention agenciess hall keep a centralized inventory covering
all storage sites, products and quantities and qualities of products,
stating for each the weight (where appropriate, both net and grossweights), or the volume.
2. All accountancy recordsand reportsdrawn up under thisRegula-
tion shall be available at all times, both at the stores and also at the
intervention agency, to intervention agency officialsand als o, in accor-
dance with Regulation (EEC) No 729/70, and in particular Article 9thereof, to officials authorized by the Commission.1996R2148 — EN — 24.04.1999 — 001.001 — 4
(1) OJ No L 94, 28. 4. 1970, p. 13.
(2) OJ No L 17, 23. 1. 1991, p. 9.
▼B
Article 8
1. Intervention agencies shall ensure that storekeepers keep compu-
terized records of intervention stocks. They shall include provisions to
this effect in the storage contracts which they conclude with store-
keepers.
2. Such computerized recordss hall be fully operational no later than
two yearsafter the entry into force of thisRegulation. They s hallconstitute a permanent inventory directly and immediately accessibleto officials of the intervention agency and the Commission and to anyperson duly authorized by them.
Article 9
1. Member States shall take the measures necessary to give effect to
thisRegulation and to inform thos e concerned of the penaltiesthey
may incur if they do not comply with its provisions. They shall inform
the Commission of the measures they have taken.
2. Member States shall include in storage contracts provisions as to
the financial consequences attendant on and proportional to any infrin-gements committed by storekeepers, permitting termination of thecontract in the event of deliberate irregularitiesor irregularitiesaris ing
from gross negligence.
Article 10
Commission Regulation (EEC) No 618/90 is hereby repealed.
Article 11
ThisRegulation s hall enter into force on the third day following that of
itspublication in the Official Journal of the European Communities .
It shall apply from 1 October 1996.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1996R2148 — EN — 24.04.1999 — 001.001 — 5
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ANNEX I
1996R2148 — EN — 24.04.1999 — 001.001 — 6
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ANNEX II
1996R2148 — EN — 24.04.1999 — 001.001 — 7
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ANNEX III
PHYSICALINSPECTIONPROCEDURE
(for inspections pursuant to Article 4)
I. BUTTER
1. Selection of lots representing at least 5 % of the total quantity in public
storage. The lots to be checked shall be selected before visiting the store on
the basis of the intervention agency's records but the storekeeper should not
be informed.
2. On-the-spot verification of the presence of the lots selected and of their
composition:
— identification of the control numbersof the lotsand boxeson the bas isof
purchase or entry notes,
— weighing of the pallets(one in 10) and the boxes(one per pallet),— visual check of the contents of a box (one in five pallets),— condition of packaging.
3. Description in the inventory report of the lots inspected physically and of
discrepancies/shortcomings noted.
II. SKIMMED-MILK POWDER
1. Selection of lots representing at least 5 % of the total quantity in public
storage. The lots to be checked shall be selected before visiting the store on
the basis of the intervention agency's records, but the storekeeper should not
be informed.
2. On-the-spot verification of the presence of the lots selected and of their
composition:
— identification of the control numbersof the lotsand bagson the bas isof
purchase or entry notes,
— weighing of the pallets(one in 10) and bags(one in 10),— visual check of the contents of a bag (one in five pallets),— condition of packaging.
3. Description in the inventory report of the lots inspected physically and of
discrepancies/shortcomings noted.
III. CEREALS AND RICE
A. Physical inspection procedure
1. Selection of bins or storerooms to be checked, representing at least 5 %
of the total quantity of cerealsor rice in public s torage.
Selection shall be based on the agency's stock records, but the store-
keeping should not be informed.
2. Physical inspection:
— verification of the presence of cereals or rice in the selected bins or
storerooms,
— identification of the cerealsor rice,— monitoring of storage conditions and comparison of the storage point
and of the identity of the cereals or rice with the store's records,
— evaluation of the quantities stored by a method previously approved
by the intervention agency, a description of which must be lodged at
itshead office.
3. A plan of the store and the measurements for each silo or storeroom must
be available at each storage point.
The cereals or rice must be stored in such a way that their volume may
be verified.
B. Procedure where discrepancies are found
Some tolerance ispermitted when verifying the volume.1996R2148 — EN — 24.04.1999 — 001.001 — 8
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▼M1
Article 6 of thisRegulation s hall apply where the weight of the products
stored as recorded during the physical inspection differs from the book
weight by 5 % or more for cerealsand 6 % or more for rice in the cas e of
storage in silos or on-floor storage.
Where cereals or rice are stored in a warehouse the quantities weighed on
entry into storage may be recorded instead of those resulting from a volume
assessement if the latter does not provide a degree of accuracy considered
adequate and the difference between the two figures is not excessive.
The intervention agency shall make use of this option where justified by
circumstances, on a case-by-case basis and on its own responsibility. It shall
indicate that it hasdone s o in itsreport.
1996R2148 — EN — 24.04.1999 — 001.001 — 9
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IV. ALCOHOL
1. Selection of vats representing at least 5 % of the total quantity in public
storage. The vats to be checked shall be selected before visiting the ware-
house on the basis of the intervention agency's records data, but the
storekeeper should not be informed.
2. Inspection of the customs seals, if such seals are provided for under national
rules.
3. On-the-spot verification of the presence of the vats and of their contents:
— identification of the vatsby their number and the type of alcohol,
— comparison of the identity and the content of the vats with the store's
stock records and the intervention agency's books,
— organoleptic check on the presence of alcohol, the type of alcohol and the
quantity of alcohol in the vats,
— inspection of the storage conditions by a visual check on other vats.
4. Description in the inventory report of the vats inspected physically and of
discrepancies/shortcomings noted.
V. BEEF
1. Selection of lots representing at least 5 % of the total quantity in public
storage. The lots to be checked shall be selected before visiting the store on
the basis of the intervention agency's records, but the storekeeper should not
be informed.
2. On-the-spot verification of the presence of the lots selected and of their
composition. Verification shall comprise:
— for bone-in meat:
— identification of the lotsand verification of the number of pieces ,
— verification, for each type of cut and/or quality, of the weight of 20 %
of the pieces,
— visual check on the condition of the packaging;
— for boneless meat:
— identification of the lotsand verification of the number of boxes ,
— weighing of 10 % of the palletsor containers ,— weighing of 10 % of the boxesfrom each pallet weighed,— visual check on the contents of the boxes and the condition of the
packaging in each box.
The pallets shall be chosen to take account of the different cuts in store.
3. Description in the inventory report of the lots inspected physically and of
discrepancies/shortcomings noted.
VI. OLIVE OIL
1. Selection of vats representing at least 5 % of the total quantity in public
storage. The vats to be checked shall be selected before visiting the ware-
house on the basis of the intervention agency's records, but the storekeeper
should not be informed.
2. On-the-spot verification of the presence of the vats and of their contents:
— identification of the vatsby their number and the type of olive oil,
— comparison of the identity of the vats with the warehouse's stock records
and the intervention agency'sbooks ,
— organoleptic check on the presence of olive oil, the type of olive oil and
the quantity of oil in the vats,
— inspection of the storage conditions by a visual check on other vats.
3. Description in the inventory report of the vats inspected physically and of
discrepancies/shortcomings noted.1996R2148 — EN — 24.04.1999 — 001.001 — 10