NoL194/46 OfficialJournaloftheEuropeanCommunities 17.7.86
COMMISSION DECISION
of11June1986
ontheclearanceoftheaccountspresentedbytheKingdomofBelgiumin
respectofpremiumforleaftobaccodeclaredasexpenditurechargeabletothe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,for
1981andamendingDecision85/449/EEC
(OnlytheFrenchandDutchtextsareauthentic)
(86/307/EEC)
informedofthemethodusedtocalculatethecorrection
andhashadanopportunitytogiveitsviewsthereon;
WhereasthisDecisioniswithoutprejudicetoanyfinan­
cialconsequences whichmaybedeterminedbythe
Commissioninthecourseofasubsequentclearanceof
accountsrelatingtocurrentinvestigations offinancial
lossesresultingfromirregularitieswithinthemeaningof
Article8ofRegulation(EEC)No729/70,THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation(EEC)No729/70of
21April1970onthefinancingofthecommonagricul­
turalpolicy('),aslastamendedbyRegulation(EEC)No
3769/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee,
Whereas,underArticle5(2)(b)ofRegulation(EEC)No
729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearsthe
accountsoftheauthoritiesandbodiesreferredtoin
Article4ofthatRegulation ;
WhereasBelgiumhastransmittedtotheCommissionthe
documentsrequiredtocleartheaccountsfor1981;
whereasthelatterhascarriedouton-the-spotinspection
asprovidedforinArticle9(2)ofRegulation(EEC)No
729/70;
Whereas,accordingtodocumentssentbyBelgium,the
expendituredeclaredinrespectofpremiumforleaf
tobaccocomestoBfrs91539383;whereas,thelatter
expenditurewasexcludedfromCommissionDecision
85/449/EEC(3)ontheclearanceoftheaccountsfor1981;
WhereasArticle8ofCommissionRegulation(EEC)No
1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuarantee
Fund,GuaranteeSection(4),providesthattheDecisionto
cleartheaccountsmustincludethedetermination ofthe
amountofexpenditureincurredineachMemberState
duringthefinancialyearinquestionrecognizedas
chargeabletotheFund,GuaranteeSection,andalsothe
determination oftheamountoftheCommunity'sfinan­
cialresourcesstillavailableineachMemberState;
Whereas,inthelightoftheinspectionscarriedout,apart
oftheexpenditurerelatingtothepremiumforleaf
tobaccodoesnotsatisfytheconditionsandmusttherefore
bedisallowed ;whereastheMemberStatehasbeenfullyHASADOPTEDTHISDECISION :
Article1
TheexpenditurebyBelgiumrecognizedaschargeableto
theEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection,inrespectofpremiumforleaftobacco
inthe1981financialyearamounts,inaccordancewith
AnnexI,toBfrs81078256.
Article2
Thefinancialresourcesavailableattheendof1981
amount,inaccordancewithAnnexI,toBfrs
1279498693.
AnnexItoDecision85/449/EECisherebyreplacedby
theAnnextothisDecision.
Article3
ThisDecisionisaddressedtotheKingdomofBelgium.
DoneatBrussels,11June1986.
FortheCommission
FransANDRIESSEN
Vice-President
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL362,31.12.1985,p.17.0OJNoL267,9.10.1985,p.4.
(4).OJNoL186,16.8.1972,p.1.

17.7.86 OfficialJournaloftheEuropeanCommunities NoL194/47
ANNEX
'ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,Guarantee
Section,for1981(')
(Bfrs)
2078243496
19745000000
218232434961.Fundsavailableafterclearanceoftheaccountsfor1980excluding
declaredexpenditureinthetobaccosector
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditurerecognizedfor1981:
(a)Expendituredeclared
(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisionreferredto1982
(c)Eliminationofreservesforthepreviousyears
(d)Expenditurerecognized
5.Fundsavailableaftertheclearanceofaccountsforthefinancialyear
1981excludingclearanceofaccountsrelatingtothepremiumfor
leaftobacco20571377945
-27633142
(-41275)
20543744803
1279498693
(')ExcludingexpenditureonmeasuresunderRegulation(EEC)No1078/77.