9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/27
COMMISSION DECISION
of28August1985
ontheclearanceoftheaccountspresentedbyIrelandinrespectoftheEuropeanAgricultural
GuidanceandGuaranteeFund,GuaranteeSection,expenditurefor1980
(OnlytheEnglishtextisauthentic)
(85/457/EEC)
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No729/70of
21April1970onthefinancingofthecommonagricultural
policy('),aslastamendedbyRegulation (EEC)
No870/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee,whereastheinspectionscarriedoutshowthatapartofthe
expendituredeclaredamountingto£Irl116568,13doesnot
satisfytherequirementsoftheseprovisionsandtherefore
cannotbefinanced;whereastheMemberStatehasbeenfully
informedofthiscorrectionandhasbeenabletogiveitsviews
thereon;
Whereas,underCouncilRegulation (EEC)No1078/77of
17May1977introducingasystemofpremiumsforthe
non-marketing ofmilkandmilkproductsandforthe
conversionofdairyherds(4),aslastamendedbyRegulation
(EEC)No1300/84(s),60%ofexpenditureonthose
measuresisbornebytheGuaranteeSectionoftheEAGGF
and40%bytheGuidanceSection;whereasthesaid
measurescountasinterventionwithinthemeaningof
Article3ofRegulation (EEC)No729/70andconstitutea
commonmeasurewithinthemeaningofArticle6(1)ofthat
Regulation;whereasitisthereforenecessarytoinclude
GuidanceSectionexpenditurewhenclearingtheaccountsin
respectofexpenditurefinancedbytheEAGGF;
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsfornationalaidsinaccordancewith
Article93oftheTreatyorinfringementproceduresunder
Article169oftheTreatycurrentlyinprogressorconcluded
afterthedateof31March1985orasaresultof
infringements in1980ornationalaidsincompatiblewiththe
Treatypaidin1980havingaffectedtheexpenditurecharged
totheEAGGFinanyfinancialyearsubsequenttothatof
1980;
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsrelatingtocurrentinvestigations ,
financiallossesresultingfromirregularitiesinthemeaningof
Article8ofRegulation (EEC)No729/70orjudgmentsby
theCourtofJusticeoncasescurrentlyunderconsideration
andconcerningmatterswhicharealsothesubjectofthis
Decision,Whereas,underArticle5(2)(b)ofRegulation (EEC)
No729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearstheaccounts
oftheauthoritiesandbodiesreferredtoinArticle4ofthat
Regulation ;
WhereasIrelandhastransmitted totheCommission the
documentsrequiredtocleartheaccountsfor1980;whereas
thelatterhascarriedouton-the-spotinspectionsasprovided
forinArticle9(2)ofRegulation (EEC)No729/70;
WhereasArticle8ofCommission Regulation (EEC)
No1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection(3),providesthattheDecisiontoclearthe
accountsmustincludethedetermination oftheamountof
expenditureincurredineachMemberStateduringthe
financialyearinquestionrecognizedaschargeabletothe
Fund,GuaranteeSection,andalsothedetermination ofthe
amountoftheCommunity'sfinancialresourcesstillavailable
ineachMemberState;
Whereas,underArticles2and3ofRegulation (EEC)
No729/70,onlyrefundsonexportstonon-member
countriesandinterventionintendedtostabilizeagricultural
markets,respectivelygrantedandundertakenaccordingto
Communityruleswithintheframeworkofthecommon
organizationofagriculturalmarkets,maybefinanced;HASADOPTED THISDECISION :
Article1
1.TheexpenditurebyIrelandrecognizedaschargeableto
theEuropeanAgriculturalGuidanceandGuaranteeFund,
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL95,2.4.1985,p.1.
(3)OJNoL186,16.8.1972,p.1.(4)OJNoI.131,26.5.1977,p.1.
(s)OJNoL125,12.5.1984,p.3.

NoL267/28 OfficialJournaloftheEuropeanCommunities 9.10.85
GuaranteeSection,inrespectofthe1980financialyear
amounts,inaccordancewithAnnexI,to£Irl
378603265,11.
2.Theexpenditurerecognizedaschargeabletothe
EAGGF,pursuanttoRegulation (EEC)No1078/77,
amounts,inaccordancewithAnnexII,to£Irl
5608216,28.
Article2
Thefinancialresourcesavailableattheendof1980amount,
inaccordancewithAnnexI,toanegativebalanceof£Irl1193645,71and,inaccordancewithAnnexII,toa
negativebalanceof£Irl252693,74.
Article3
ThisDecisionisaddressedtoIreland.
DoneatBrussels,28August1985.
FortheCommission
FransANDRIESSEN
Vice-President

9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/29
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,GuaranteeSection,for1980(')
(£Irl)
-11890380,60
389300000,00
377409619,401.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsavailabletocoverexpenditurefor1980
4.Expenditurerecognizedfor1980:
(a)Expendituredeclared
(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisiondeferredto1982
(c)Eliminationofreservesforpreviousyears
(d)Expenditurerecognized
5.Fundsavailableafterclearanceofaccountsfor1980378719833,24
-116568,13
378603265,11
-1193645,71
(')ExcludingexpenditureonmeasuresunderRegulation (EEC)No1078/77.
ANNEXII
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGFunderRegulation (EEC)No1078/77for
1980
(£Irl)
1.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsawailabletocoverexpenditurein1980
4.Expenditureincurredin1980chargeabletotheEAGGFof
which:
(a)GuaranteeSection
(b)GuidanceSection
5.Fundsavailableafterclearanceoftheaccountsfor1980-99477,46
5455000,00
5355522,54
5608216,28
-252693,743364929,77
2243286,51