NoL267/46 OfficialJournaloftheEuropeanCommunities 9.10.85
COMMISSION DECISION
of28August1985
ontheclearanceoftheaccountspresentedbytheKingdomoftheNetherlandsinrespectofthe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,expenditurefor
1981
(OnlytheDutchtextisauthentic)
(85/464/EEC)
THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No729/70of
21April1970onthefinancingofthecommonagricultural
policy(J),aslastamendedbyRegulation (EEC)
No870/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee,whereastheinspectionscarriedoutshowthatapartofthe
expendituredeclaredamountingtoF140774643,26does
notsatisfytherequirementsoftheseprovisionsandtherefore
cannotbefinanced;whereastheMemberStatehasbeenfully
informedofthiscorrectionandhasbeenabletogiveitsviews
thereon;
Whereas,underCouncilRegulation (EEC)No1078/77of
17May1977introducingasystemofpremiumsforthe
non-marketing ofmilkandmilkproductsandforthe
conversionofdairyherds(4),aslastamendedbyRegulation
(EEC)No1300/84(5),60%ofexpenditureonthose
measuresisbornebytheGuaranteeSectionoftheEAGGF
and40%bytheGuidanceSection;whereasthesaid
measurescountasinterventionwithinthemeaningof
Article3ofRegulation (EEC)No729/70andconstitutea
commonmeasurewithinthemeaningofArticle6(1)ofthat
Regulation;whereasitisthereforenecessarytoinclude
GuidanceSectionexpenditurewhenclearingtheaccountsin
respectofexpenditurefinancedbytheEAGGF;
WhereasthepresentDecisiondoesnotprejudethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsfornationalaidsinaccordancewith
Article93oftheTreatyorinfringementproceduresunder
Article169oftheTreatycurrentlyinprogressorconcluded
afterthedateof31March1985orasaresultof
infringements in1981ornationalaidsincompatiblewiththe
Treatypaidin1981havingaffectedtheexpenditurecharged
totheEAGGFinanyfinancialyearsubsequenttothatof
1981;
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 ;
WhereastheNetherlands hastransmittedtotheCommission
thedocumentsrequiredtocleartheaccountsfor1981;
whereasthelatterhascarriedouton-the-spotinspections
asprovidedforinArticle9(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.TheexpenditurebytheNetherlandsrecognizedas
chargeabletotheEuropeanAgriculturalGuidanceand
(0OJNoL94,28.4.1970,p.13.
(2)OJNoL95,2.4.1985,p.1.
(3)OJNoL186,16.8.1972,p.1.(4)OJNoL131,26.5.1977,p.1.
(5)OJNoL125,12.5.1984,p.3.

9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/47
inaccordancewithAnnexII,toanegativebalanceof
F1749391,05.GuaranteeFund,GuaranteeSection,inrespectofthe1981
financialyearamounts,inaccordancewithAnnexI,to
F13230117361,18.
2.Theexpenditurerecognizedaschargeabletothe
EAGGFpursuanttoRegulation (EEC)No1078/77
amounts,inaccordance withAnnexII,toF1
29101608,32.Article3
ThisDecisionisaddressedtotheKingdomofthe
Netherlands .
DoneatBrussels,28August1985.
FortheCommission
FransANDRIESSEN
Vice-PresidentArticle2
Thefinancialresourcesavailableattheendof1981amount,
inaccordancewithAnnexI,toF1143101410,40and,

NoL267/48 OfficialJournaloftheEuropeanCommunities 9.10.85
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,GuaranteeSection,for19810)
(PI)
1.Fundsavailableafterclearanceoftheaccountsfor1980
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditurerecognizedfor1981:148218771,58
3225000000,00
3373218771,58
3270892004,44
-40774643,26
3230117361,18
143101410,40(a)Expendituredeclared
(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisiondeferredto1982
(c)Eliminationofreservesforpreviousyears
(d)Expenditurerecognized
5.Fundsavailableafterclearanceofaccountsfor1981
(*)ExcludingexpenditureonmeasuresunderRegulation (EEC)No1078/77.
ANNEX11
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGFunderRegulation (EEC)No1078/77for
1981
(Fl)
1.Fundsavailableafterclearanceoftheaccountsfor1980
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditureincurredin1981chargeabletotheEAGGFof
which:
(a)GuaranteeSection
(b)GuidanceSection
5.Fundsavailableafterclearanceoftheaccountsfor1981-1647782,73
30000000,00
28352217,27
29101608,32
-749391,0517460964,99
11640643,33