COMMISSION OF THE EUROPEAN COMMUNITIES 
COMC89) 623 final 
Brussels, 12 December 1989 
Mofified 
Proposal for a 
COUNCIL REGULATION (EEC) 
on scrutiny by Meiner States of transactions forming part of the 
system of financing by the Guarantee Section of the European 
Agricultural Guidance and Guarantee Fund and repealing 
Council Directive 77/435/EEC of 27 June 1977 
(presented by the Commission) 
;i "i 
EXPLANATORY MEMORANDUM 
This proposal for a Council (EEC) regulation relating to controls by 
Member States of operations within the scope of the system of financing 
by the European Agriculture Guidance and Guarantee Fund, Guarantee 
section, repeals Council Directive No. 77/435/EEC and amends the 
proposal for a Council regulation presented by the Commission on 15 June 
1989 (C0M(89) 290 final). 
The amendments contained in this proposal take Into account the 
amendments adopted by the European Parliament In the plenary meeting of 
12 October 1989 and accepted by the Commission, as well as the original 
discussions on the proposal held in the Council. 
The financial participation of the Community remains unchanged compared 
with the original proposal. 
2 -
Proposal for a Council regulation on scrutiny by Member States of transactions 
forming part of the system of financing by the Guarantee Section of the 
European Agricultural Guidance and Guarantee Fund and repealing Council 
Directive 77/435/EEC of 27 June 1977 . 
THE COUNCIL OF THE EUROPEAN COMMUNITY, 
Having regard to the Treaty establish ing tha European Economic Community and 
in particular Article 43 thereof. 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the Furopean Parliament, 
Where**, under Article 8 of Council Pegulatior. (EEC) No 729/70 of 21 April 
1970 on the financing of the Common Agricultural Pollicy, as last amended by 
2 Regulation (EEC) No 2048/88. the Msirber States take the measures necessary 
to satisfy themselves that transactions financed by the European Agricultural 
Guidance and Guarantee Fund (KAGGF) are actually carried out and are executed 
correctly, to prevent and deal with irregularities and to recover sums lost as 
a result of irregularities or negligence; 
Whereas ru-rutiny of the commercial documents of undertakings receiving or 
making payments can be a very effective means of surveillance of transactions 
forming part of the system of financing by the Guarantee Section of the EAGGF; 
whereas this scrutiny supplements other inspections already carried out by the 
Member States; whereas, furthermore, national provisions relating to scrutiny 
which are more extensive than those provided for in the Regulation are. not 
affected by this Regulation; 
1 OJ No L 172, 12.7.19/7, p. 1 •» 
2 OJ No L 185, 15.7,1988, p. 1. 
- 3 
Whereas Member States must be encouraged to reinforce the scrutiny of 
commercial documents of undertakings receiving or making payments which they 
have carried out in accordance with Directive 77/435/EEC; 
Whereas the implementation by Member States of the rules arising from 
Directive 77/435/EEC has disclosed the need for certain provisions of that 
Directive to be amended on the basis of experience gained; whereas in view of 
the nature of the provisions concernée* the amendments should be included in a 
regulation; 
Whereas the documents used as a basis for such scrutiny should be determined 
in such a way as to enable the relevart activities of the undertakings to be 
fully scrutinized; 
Whereas the undertakings to be scrutinized must be selected on the basis of 
the nature of the transactions carrien out on their responsibility and the 
breakdown of the undertakings receiving or making payments accordT^T. to their 
financial importance in the system of financing by the Guarantee Section oC 
the EAGGF; 
Whereas, furthermore, it is necessary to provide for a minimum number of 
inspections of commercial documents; rhereas this number must be determined by 
a method which precludes substantial ilfferences between the Member States by 
virtue of differences in the structura-of their expenditure under the 
Guarantee Section of the EAGGF; whereas this method may be based on the number 
of undertakings of a certain importance in the system of financing by the 
Guarantee Section of the EAGGF; 
-»*l^—iWn i. H > i ii mi ,mtm 
Whereas the powers of the officials responsible for scrutiny and the 
obligations on undertakings to make commecial document? available to such 
officials for a specified period and to supply such information as may be 
requested by them should be defined; whereas it should also be stipulated that 
commercial documents may be seized in certain cases; 
Whereas it is necessary to organize cooperations among the Member States on 
account of the international structure of agricultural trade and with a view 
to the conr '~tion of the internal market; whereas it is also necessary for a 
centralized documentation system concerning undertaki r.•_, ; receiving or making, 
payments established in third countries to be set up at Community level; 
Whereas, while it is the responsibility of the Member States in the first 
instance to adopt their scrutiny programmes, it is necessary that these 
programmes be approved by the Commission so that it can assume its supervisory 
and coordinating role and to ensure that the programmes are adopted on the 
basis of appropriate criteria; whereas scrutiny can thus bo concentrated on 
sectors or undertakings where the risk of fraud is high; 
Whereas the departments carrying out scrutiny pursuant to thic Regulation must 
be organized independently of the departments carrying out scrutiny prior to 
payment; 
Whereas it is essential that each Member State establish a special department 
responsible for monitoring the application of this Regulation and for 
coordinating the general surveillance of scrutiny carried out in accordance 
with this Regulation; whereas the officials belonging to that department may 
make inspections of unertakings in fe<eordance with this Regulation; 
-5-
Whereas encouragement for reinforcing the departments responsible for the 
application of this Regulation should be provided in the form of a 
temporary, degressive Community contribution towards the expenditure 
Incurred by Member States In engaging extra staff and towards the costs of 
training staff and equiplng the departments; 
Whereas as estimate should be made In the amount of the Community financing 
required for Implementing this measure; whereas such amount forms part of 
the financial forecast attached to the InterinstI tutlonal Agreement of 29 
June 1988 (1); whereas the appropriations actually available will be 
determined under the budgetary procedure In compliance with that agreement; 
Whereas Information collected during the scrutiny of commercial documents 
must be protected by professional secrecy. 
Whereas arrangements should be made for an exchange of Information at 
Community level so that the results of the application of this Regulation 
can be used to greater effect, 
HAS ADOPTED THIS REGULATION: 
Article 1 
This Regulation relates to scrutiny of the commercial documents of 
undertakings receiving or making payments relating directly or Indirectly 
to the system of financing by the Guarantee Section of the EAGGF 
hereinafter called "undertakings", in order to ascertain whether 
transactions forming part of the system of financing by the Guarantee 
Section of the EAGGF have actually been carried out and have been 
executed correctly. 
(1) O.J. N° L 185, 15.7.1988, p. 33. 
2. For the purposes of this Regulaton "commercial documents" means all books, 
registers, vouchers and supporting documents, accounts and correspondence 
relating to the undertakings business activitiy, as well as commercial 
data, in so far as these documents relate directly or indirectly to the 
transactions referred to in paragraph 1. 
Article 2 
1. Member States shall carry out systematic scrutiny of the commercial 
documents of undertakings. The scope and frequency of such scrutiny shall 
be determined by the competent authorities of the Member States in the 
light of the nature of the transections to be scrutinized. Member States 
shall ensure that the selection of undertakings for scrutiny gives the best 
possible assurance of the effectiveness of the measures for preventing and 
detecting irregularities under the system of financing by the Guarantee 
Section of the EAGGF. Inter alia the selection shall take account of the 
financial importance of the undertakings in that system. 
2. The scrutiny referred to in paragraph 1 shall apply for each period of 
control referred to in paragraph 1 to a number of undertakings which may 
not be less than half the undertakings whose receipts or payments, or the 
sum thereof, under the system of financing by the Guarantee Section of the 
EAGGF, amounted to more than ECU 50 000 for the year preceding or beginning 
th.!?_Perlod of control in question. 
For the period of control beginning in 1990 the amount of ECU 60 000 quoted 
in the first sub paragraph is replaced by ECU 90 000. 
7 -
It shall be compulsory for undertakings the sum of whose receipts or 
payments amounted to more than ECU 200 000 and which were not scrutinized 
in accordance with this Regulation during the preceding scrutiny period to 
be scrutinized. 
Undertakings the sum of whose receipts or payments amounted to less than 
ECU 10 000 shall be scrutinized in accordance with this Regulation only for 
specific reasons to be indicated by the Member States in their annual 
programme as referred to in Article 10 of this Regulation or by the 
Commission in any proposed amendnent to that programme. 
3• In addition to those undertakings directly receiving or making payments 
under the system of financing by the Guarantee Section of the EAGGF 
mentioned in paragraph 2 in appropriate cases the scrutiny provided for in 
paragraph 1 shall be applied also to undertakings in which those 
ueftertttkings- have a financial interest and to such other undertakings as 
may be relevant for the purposes of Article 3. 
4. The scrutiny period shall run from 1 July to 30 June of the following 
year. A Member State may begin ~o effect controls before the 1st July as 
soon as the Commission has notified its agreement to the provisional 
programme mentioned in Article 10 of this Regulation. 
Scrutiny shall cover at least the year preceding the scrutiny period; it 
may be extended to cover a period which precedes the period of control to 
be. determined by the Member State as well as the period bptween_t_he 
1st Janaury of the year in which the, .period of control commenced^and .the 
effective date of control of an ,'.\nterpjrise. 
5. The systematic scrutiny carried out pursuant to this Regulation shall not 
prejudice the inspections undertiken pursuant to Article 6 of Regulation 
(EEC) No 283/72 or those undertaken pursuant to Article 9 of Regulation 
(EEC) No 729/70. 
Article 3 
1. The accuracy of primary data under scrutiny shall be verified by an 
adequate number of cross-checks, including, inter alia: 
- comparisons with the commercial documents of suppliers, customers, 
carriers and other third parties directly or indirectly connected with 
transactions within the EAGGF system, 
- physical checks upon the quantity and quality of stocks, and 
• comparisons with the records of financial flows leading to or consequent 
upon the transactions within the EAGGF system. 
2. In particular, where undertakings are required to keep particular book 
records of stock in accordance with Community or national provisions, 
inspection of these records shall, in appropriate cases include a 
comparison with the commercial documents and, where appropriate, the actual 
quantities in stock. 
- 9 
Article 4 
Undertakings shall keep the commercial documents referred to in Articles 1(2) 
and 3 for at least three calendar yetrs, starting from the end of the calendar 
year in which they were drawn up. Tjye Member States may prescribe a longer 
period for the retention of these documents. 
Article 5 
1. The persons reponsible for the undertakings shall ensure that all 
commercial documents and additioncl information requested are supplied to 
the officials reponsible for the scrutiny or to the persons empowered for 
that purpose. 
2. The officials responsible for the scrutiny or the persons empowered for 
that purpose may require that extracts or copies of the documents referred 
to in paragraph 1 be supplied to them. 
Article 6 
1. In any case which might constitute an irregularity to the detriment of the 
EAGGF the officials responsible for control are entitled to seize 
commercial documents in accordance with the national provision which apply. 
2. Member States shall adopt appropriate measures to penalize natural or legal 
persons who fail to fulfil thair obligations under this Regulation. 
10 -
Article 7 
1. Member States shall assist each other for the purposes of the scrutiny 
provided for in Articles 2 and l where an undertaking ir: established in a 
Member State other than that in which payment of the amount in question ha; 
or should have been made or received. 
2. During the first quarter of the year following the year of payment, Member 
States shall send a list of the undertakings referred to in paragraph 1 to 
each Member State in which such m undertaking is established; the list 
shall contain all the details necessary to enable the Member State of 
destination to identify the undertakings. A copy of each list shall be 
sent to the Commission. 
The Member State receiving or maleing the payment may ask the Member State 
in which the business is established to inspect that business as a matter 
of priority, in accordance with Article 2, indicating specific regsons_for 
the request. A copy of each reqnest is to be sent to the 'ommission. 
3. During the first quarter of the rear following the year of payment, Member 
States shall send the Commission a list of undertakings established in a 
third country for which payment of the amount in question has or should 
have been made or received in th it Member State. 
11 -
Article 8 
1. Information collected in the course of scrutiny as provided for in this 
Regulation shall be protected by professional secrocy. It may not be 
communicated to any persons othe? than those who, by reason of their duties 
in the Member States or in the institutions of the Communities, are 
required to have knowledge thereof for the purposes of performing those 
duties. 
2. This Article shall not prejudice national provisions relating to legal 
proceedings. 
Article 9 
1. Before 1 January following the scrutiny period Member States shall send the 
Commission a detailed report on the application of this Regulation. 
2. The report must set out any difficulties encountered and the measures taken 
to overcome them and put forward, where appropriate, suggestions for 
improvements. 
3. The Member States and the Commission shall have regular exchanges of views 
on the application of this Regulation. 
4. The Commission will evaluate anni ally the progress achieved, in its annual 
report on the administration of the funds referred to in Article 10 of 
Reculât ion_iEEÇj_NpJL29/70.. 
12 
Article 10 
1. Member States shall draw up forward programmes for prrullniec to be carried 
out pursuant to Article 2 of th?.s Regulation during the subsequent scrutiny 
period. 
2. Each year, before 15 April, the Member States shall send the Commission 
their programme as referred to in paragraph 1 and shall specify: 
the number of undertakings tr; be scrutinized a'id their breakdown by 
sector on the basis of the amounts relating to them; 
- the criteria adopted for drawing up the programme. 
3. The forward programmer referred to in paragraph 1 shall require approval by 
the Commission, which shall sere its agreement or requests for amendments 
within 3ix weeks of receipt of the programme to the Member State 
concerned. If. .AhfLCommission 'icos not request any amendments by that date, 
the programme shall be deemed tt be approved. 
4. Programmes may be the subject of subsequent amendments rendered necessary 
during the execution of the programme. Amendments shall be notified.to the 
Commission as quickly as possible. Within six weeks from the receipt of 
such norification, the Commissicn shall make known its approval of the 
amended programme or its requests for changes to the Member State concerned. 
5 • Exceptionally, at any stase, tb_i CprnroissioR. may require the inclusion of a 
particular category of undertakeng in tho_programme. c_f one or more Member 
States. 
- 13 
Article 11 
1. In each Member State not later then 30 June 1990 a special department is to 
be made responsible for monitoring the application of this Regulation and 
for, 
- the performance of the scrutiny provided for herein by officials employed 
directly by that special department, or 
- the coordination and general surveillance of the scrutiny carried out by 
officials belonging to other departments. 
Member States may also provide thet scrutinies to be carried cut pursuant 
to this Regulation are allocated between the special department and other 
national departments, provided that the former is responsible for their 
coordination and general surveillance. 
2. The department or departments responsible for the application of this 
Regulation must be organized in such a way as to be independent of the 
departments or branches of departments responsible for the payments and the 
scruting carried out prior to payir.ent. 
3. In order to ensure that this Regulation is properly applied the special 
department referred ot in paragraph 1 shall take allé the measures 
necessary. 
4. The special department shall be responsible in addition for: 
- training the national officials responsible for carrying out the scrutiny 
referred to in this Regulation, to enable them to acquire sufficient 
knowledge for performing their duties; 
- administering the scrutiny reporrs and any other documents relating to 
the scrutinies carried out and fcovided for under this Regulation; 
14 
t he preparation and communie at I- s.n__of._ t he_repp r t s_ r vf«r re/i_t_p_ j n_A r t ici e_ '} 
and the provisional programmer *e_f errsd_to__in Artj ç le 10 . 
5. The department shall be entrusted by the Member State concerned with all 
the powers necessary to perform t5,»> tasks referred to in paragraphs 3 and y. 
It shall consist of a sufficient rumber of officials who are suitably 
trained to carry out those tasks. 
6• The provisions of this article do noj- apply when the minimum niimber of 
firms to control, in accordance w" th Article 2, paragraph 2, is less than 
IP.-. 
Article 12 
1. The Community shall contribute tovards the expenditure actually incurred by 
Member States in remunerating personnel recruited as from 1 January 1990 
and intended to be employed only: 
on the staff of the special department referred to in Article 11(1) or 
- on the staff of other national •. *partroants, provided that such personnel 
is employed solely in performing th' ntrutiny provided for in this 
Regulation. 
2. The Community financial contribution shall be at the rate of 50% for the 
firr.t three yearn and ?S% for thr fourth and fifth yrnrr:, for n period of 
five years starting from 1 January 1990, up tc an overall amount of 
- 15 
- ECU 500 000 per year for the first three years and ECU 250 000 for the 
fourth and fifth years in the case of the Federal Republic of Germany, 
Spain, France, Italy and the United Kingdom; 
-- ECU 250 000 per year for the first three years and ECU 125 000 for the 
fourth and fifth years in the rase of Belgium, Denmark, Greece, Ireland, 
the Netherlands and Portugal, and 
ECU 50 000 per year for the first three years and ECU 25 000 for the 
fourth and fifth years in the -.ase of Luxembourg. 
3. For the purposes of this Regulation "remuneration" means the salaries after 
tax, of the officials responsible for the application of this Regulation 
and the travel costs necessitatei by the performance of their duties. 
Their amount may be decided by •a-ych Member State at a fixed r; ! e. 
Article 13 
The Community shall contribute towards the expenditure incurred by Member 
States in training the staff of the departments responsible for the 
application of this Regulation at the rate of 50% for the first three years 
and 25% for the fourth and fifth yeirs, for a period of five years with effect 
from 1 January 1990, up to an over a ..1 amount of: 
- ECU 100 000 per year for the firs'; three years and ECU 50 000 for the fourth 
and fifth years in the case of th'^ Federal Republic of Germany, Spain, 
Franco, Italy and the United Kin^;, .o.n; 
16 
ECU 50 000 per year for the first three years and ECU 25 000 for the fourth 
and fifth years in the case of Bolgium, Denmark, Greece, T 'land, the 
Netherlands and Portugal, and 
- ECU 10 000 per year for the firs-, three years and ECU 5 000 for the fourth 
and fifth years in the case of Luxembourg; 
Article 14 
The Community shall contribute tow.'-.rds the expenditure actually incurred by 
the Member States in respect of the purchase of data processing and office 
equipment required by the departments responsible for the application of this 
Regulation, at the rate of 100% uç to a amximum amount of: 
- ECU 100 000 for the Federal Republic of Germany, Spain, France, Italy and 
the United Kingdom; 
}iC\J 60 000 for Belgium, Denmark, Greece, Ireland, the Netherlands and 
Portugal, and 
ECU 20 000 for Luxembourg. 
Article 15 
1. The maximum amount of Community expenditure deemed necertsnry for carrying 
out the measure introduced by this Regulation shall be ECU 5.74 million for 
I.ho first year, ECU 4.86 million for the second And third yrurr, and 
ECU 2.43 Million for the fourth and fifth years. 
2• The budgeta_ry_ allocation will determine the appropriatjon_available for 
each exercise. 
17 
Article 16 
The annual amount of expenditure bocne by the Community shall be tixed by the 
Commission on the basis of data provided by the Member States. 
Article 17 
The amounts in ECU appearing in this Regulation are converted into national 
e-urrft^ei-es by applying the rate of e xchange operating o n__the_f ijr s t wo r k in g 
date of the year when the control period begins and published in p Irt _C of__the 
Official Journal of the European Communities. 
Article 18 
'Wailed rules for the application o~ this Regulation shall he adopted where 
necessary, in accordance with the procedure laid down in Article 13 of 
Regulation (EEC) No 729/70. 
A^icle 19 
Article 9 of Regulation (EEC) No 729'70 shall apply to the scrutiny of 
specific expenditure financed by the Community under this Regulation. 
Article 20 
Commission officials shall have accers to all documents prepared either with a 
virw to or following the scrutiny organized un<ier this Regulation and to the 
data held in the processing systems referred to in Article 14. 
18 
Article 21 
1. Directive 77/435/EEC is repealed r/ith effect from 1st January 199,0,. The 
controls previously put into effect in accordance wit h thi_s_ _D i recti_ve_are 
nam considered from this date to he carried out in accordance with f hijs 
Regulation. 
2. In all Community instruments where reference is made to Directive 
77/435/EEC, such reference shall be deemed to refer to the corresponding 
articles of this Regulation. 
A» ••tjcle__2.2 
This Regulation comes into force on •.he third day fo 11owing the date of it:, 
publication. It applies with.effect 'roro_1st January 19'>0. 
This Regulation shall be binding in :• t.s entirety and directly applicable in 
all Member States. 
Done at Brussels, For the Council 
- A 
FINANCIAL STATEMENT 
&*t* 1.6.1989 ,,^ 
1. BUDGET HF*DING : 293 APPROPRIATIONS : 70*^*0 ^(Tc inc luding 6 Mio 
for Directive 77/435) 
2. TITLE : ^^posai. for an EEC Council Regulation relating to controls by Member States of the transactions 
'elating to the financing system of theEAGGF guarantee section, repealing Council Directive 
(EEC) n°7?/435 of 27 June 1977. 
3. LEGAL SASIS : Article 43 of the Treaty. 
4. AlrfS OF PROJECT : 
New system of accounting controls for firms benefiting or responsible for payments under 
theEAGGF-Guarantee system; reinforcement of the fight against fraud and irregularity. 
5. FINANCIAL IMPLICATIONS 
5.0 EXPENDITURE 
- CHARGED TO THE EC BUDGET (1) PERIOD OF 12 MONTHS 
5. 74 Mio Ecu 
Maximum CURRENT FINANCIAL YEAR 
L_S9 I 
NONE FOLLOWING FINANCIAL TEAR 
L_^0 2 1 
5. 74 Mio ECU 
maximum 
1991 
4.86 Mio Ecu 
maximum - 1992 
4.86 Mio Ecu 
maximum J522_ 
2.43 Mio Ecu 
maximum 1994 
2.43 Mio Ecu 
maximum 
5.2 METHOD Zf CALCULATION 
Maximum budgetary effects 1990-1994 : SEE ANNEXE 
<M»oomxi«mfmx3cmomm^ xX**m 
xrax«exmKKM*ftero)ft»Q(»^^ M%m 
mum? ONS 'ES| 
OBSERVATIONS : 
(1) The reinforcement of controls could have a preventive effect on fraud and irregularity and lead to t e 
discovery of irregularities for which unduly amounts could be recovered. 
(2) The national expenses for the payment of extra staff and for personnel training will necessarily increase 
I o-
PR0P0SIT10N DE REGLEMENT ABROGEANT LA DIRECTIVE 77/435/CEE 
Effets budgétaires maximaux pendant les 5 premières années 
Calcul de base 1) 
a) 2 groupes d'Etats membres 
groupe A : RFA, Espagne, France, Italie, Royaume-Uni 
groupe B : Belgique, Danemark, Grèce, Irlande, Pays-Bas et 
Portugal 
et le Luxembourg. 
b) Rémunération (art.12) : 
Calcul à partir de : 
pour A : 1.000.000 ECU 
pour B : 500.000 ECU 
pour Luxembourg : 100.000 ECU 
pour les trois premières années le maximum a été obtenu en 
multipliant ces montants avec 50 X, pour les deux dernières avec 
25 %. 
c) Frais de formation (art.13) : 
Calcul à partir de (20% des rémunérations sous a)): 
pour A : 200.000 ECU 
pour B : 100.000 ECU 
pour Luxembourg : 20.000 ECU 
pour les trois premières années le maximum a été obtenu en 
multipliant ces montants avec 50 %, pour les deux dernières avec 
25 %. 
\' 
•2-
Calcul par année 
Année 1 - 1990 (50 % + frais d'Installation à 100%) 
a) pour rémunérations (art. 12) •• 
500.000 X 5 
250.000 X 6 
50.000 X 1 2.500.000 
1.500.000 
50.000 
b) pour formation (art.13) 
100.000 X 5 
50.000 X 6 
10.000 X 1 4.050.000 ECU 
500.000 
300.000 
10.000 
810.000 ECU 
c) pour matériel Informatique et bureautique (art.14) 
100.000 X 5 
60.000 X 6 
20.000 X 1 
TOTAL 
Année 2 et Année 3 1991-1992 (50 %) 
a) pour rémunérations (art.12) 
500.000 X 5 
250.000 X 6 
50.000 X 1 500.000 
360.000 
20.000 
880.000 ECU 
5.740.000 ECU 
2.500.000 
1.500.000 
50.000 
b) pour formation (art.13) 
100.000 X 5 
50.000 X 6 
10.000 X 1 4.050.000 ECU 
500.000 
300.000 
10.000 
810.000 ECU 
TOTAL (par année) : 4.860.000 ECU 
- U-
-3-
Année 4 et Année 5 1993-1994 (25 %) 
a) pour rémunération (art.12) 
250.000 X 5 
125.000 x 6 
25.000 X 1 1.250.000 
750.000 
25.000 
b) pour formation (art.13) 
50.000 X 5 
25.000 X 6 
5.000 X 1 2.025.000 ECU 
250.000 
150.000 
5.000 
TOTAL( par année) -405.000 ECU 
2.430.000 ECU 
Effet budgétaire total (maximun) pour tout le projet pendant les cinq 
5.740.000 ECU 
4.860.000 ECU 
4.860.000 ECU 
2.430.000 ECU 
2.430.000 ECU Année 1 (1990): 
Année 2 (1991): 
Année 3 (1992): 
Année 4 (1993): 
Année 5 (1994): 
TOTAL 20.320.000 ECU 
- J^J" 
Fiche d'Impact sur les PME et l'emploi du projet de proposition de 
règlement du Conseil relatif aux contrôles, par les Etats membres, des 
opérations faisant partie du système de financement par le FEOGA -
section "Garantie", abrogeant la directive du Conseil n° 77/435/CEE du 
27 juin 1977 
1. OBLIGATIONS ADMINISTRATIVES DECOULANT DE L'APPLICATION DE LA 
LEGISLATION SUR LES ENTREPRISES : 
Le projet prévolt un nouveau système de contrôles comptables a 
posteriori qui ne devrait pas entraîner d'obligations 
administratives nouvelles pour les entreprises. 
2. AVANTAGES POUR L'ENTREPRISE 
Eventuellement des PME peuvent participer a l'organisation des 
cours de formation (art. 13 de la proposition) et à 
l'Installation de matériel Informatique et bureautique (art. 14 
de la propos i t ion). 
3. INCONVENIENTS POUR L'ENTREPRISE 
(coûts supplémentaires) 
Non 
4. EFFETS SUR L'EMPLOI 
Nuls sur les emplois des entreprises 
5. Y A-T-IL EU CONCERTATION PREALABLE AVEC LES PARTENAIRES SOC I AU* 
Non 
6. Y A-T-IL UNE APPROCHE ALTERNATIVE MOINS CONTRAIGNANTE ? 
Le nouveau système de contrôle, visé sous 1 ne devrait pas 
entraîner de nouvelles contraintes pour les entreprises. 
ISSN 0254-1475 
COM (89) 623 final 
DOCUMENTS 
EN 03 
Catalogue number : CB-CO-89-602-EN-C 
ISBN 92-77-56002-9 
Office for Official Publications of the European Communities 
L-2985 Luxembourg