NoL194/44 OfficialJournaloftheEuropeanCommunities 17.7.86
COMMISSION DECISION
of11June1986
ontheclearanceoftheaccountspresentedbytheKingdomofBelgiumin
respectofpremiumforleaftobaccodeclaredasexpenditurechargeabletothe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,for
1980andamendingDecision85/448/EEC
(OnlytheFrenchandDutchtextsareauthentic)
(86/306/EEC)
Whereas,inthelightoftheinspectionscarriedout,apart
oftheexpenditurerelatingtothepremiumforleaf
tobaccodoesnotsatisfytheconditionsandmusttherefore
bedisallowed ;whereas,theMemberStatehasbeenfully
informedofthemethodusedtocalculatethecorrection
andhashadanopportunitytogiveitsviewsthereon;
Whereas,theDecisionsontheclearanceoftheaccounts
for1978and1979excludedfromfinancingtherespective
amountsofBfrs109567307andBfrs117663053inthe
tobaccosectorwiththeprovisothatthesaidexpenditure
orapartthereofcouldberecognizedintheaccounts
clearanceprocedurefor1980onconditionthatthe
MemberStatefurnishedtheevidencerequiredfor
Communityfinancing;whereas,inthelightofthe
evidencefurnishedbytheMemberState,apartofthesaid
expenditurecanbefinancedinthecontextofthecurrent
accountsclearanceprocedure;
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 ;
Whereas,BelgiumhastransmittedtotheCommissionthe
documentsrequiredtocleartheaccountsfor1980;
whereasthelatterhascarriedouton-the-spotinspection
asprovidedforinArticle9(2)ofRegulation (EEC)No
729/70;
Whereas,accordingtodocumentssentbyBelgium,the
expendituredeclaredinrespectofpremiumforleaf
tobaccocomestoBfrs168541883;whereasthelatter
expenditurewasexcludedfromCommissionDecision
85/448/EEC(3)ontheclearanceoftheaccountsfor1980;
Whereas,Article8ofCommissionRegulation (EEC)No
1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuarantee
Fund,GuaranteeSection(4),providesthattheDecisionto
cleartheaccountsmustincludethedetermination ofthe
amountofexpenditureincurredineachMemberState
duringthefinancialyearinquestionrecognizedas
chargeabletotheFund,GuaranteeSection,andalsothe
determination oftheamountoftheCommunity'sfinan­
cialresourcesstillavailableineachMemberState;HASADOPTED THISDECISION :
Article1
TheexpenditurebyBelgiumrecognizedaschargeableto
theEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection,inrespectofpremiumforleaftobacco
forthe1980amounts,inaccordancewithAnnexI,to
Bfrs362408283.
Article2
Thefinancialresourcesavailableattheendof1980
amount,inaccordance withAnnexI,toBfrs
2078243496.
AnnexItoDecision85/448/EECisherebyreplacedby
theAnnextothisDecision.(')OJNoL94,28.4.1970,p.13.
(2)OJNoL362,31.12.1985,p.17.
(3)OJNoL267,9.10.1985,p.1.0OJNoL186,16.8.1972,p.1.

17.7.86 OfficialJournaloftheEuropeanCommunities NoL194/45
Article3
ThisDecisionisaddressedtotheKingdomofBelgium.
DoneatBrussels,11June1986.
FortheCommission
FransANDRIESSEN
Vice-President
ANNEX
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,Guarantee
Section,for1980(')
(Bfrs)
866705556
24302000000
251687055561.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsavailabletocoverexpenditurefor1980
4.Expenditurerecognizedfor1980:
(a)Expendituredeclared
(b)Supplementary expenditurerecognized :
—ofwhichdefinitivedecisionreferredto1982
(c)Eliminationofreservesforthepreviousyears
(d)Expenditurerecognized
5.Fundsavailableaftertheclearanceofaccountsfor198022846371620
+34260704
+209829736(2)
23090462060
2078243496
(')ExcludingexpenditureonmeasuresunderRegulation(EEC)No1078/77.
(2)OfwhichBfrs100517059for1978andBfrs109312677for1979.'