PROPOSAL FOR A COUNCIL REGULATION ( EEC ) 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
Date: 1989-06-15
Institutions: European Commission
Subjects: EAGGF Guarantee Section, State aid, administrative check, control of State aid, disclosure of information

COMMISSION  OF  THE  EUROPEAN  COMMUNITIES 

COM(89) 290 final 

Brussels, 16 June 1989 

Proposal for a 

COUNCIL REGULATION  (EEC) 

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 

(presented  by the  Commission) 

-À-

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  (*) 

(*) 

New text  in bold  type 

-Abu*  -

EXPLANATORY  MEMORANDUM 

I.  This  proposal  for  a regulation provides  for  an  a posteriori  system 
of control  of  the accounting  documents of  the firms benefiting  from 
or  liable for payments,  In the context  of  financing  by  the European 
Agricultural  Guidance and Guarantee Fund  (EAGGF)-Guarante© Section. 
It  replaces  the  system  of  accounting  controls  based  on  Directive 
77/435/EEC(1>. 

II.  in  Its  special  report  of  17.10.1984  on  the  Implementation  of 
Directive  77/435/EEC^2^,  the  Court  of  Auditors  set  out  the  main 
weaknesses  observed  in  the  Member  States  and  specified  to  what 
extent  the  Commission  would  be  able  to  contribute  to  a  more 
satisfactory  implementation. 

III. The  provisions  of  Directive  77/435/EEC  have  been  examined  in  the 
light  of  experience  and  it  appears  necessary  to  reorganise  the 
system  of  accounting  controls  made  by  national  authorities.  It 
appears  to  be  preferable  to  provide  for  this  new  system  In  a 
proposal  for  a  regulation  talcing  account  of  the  provisions 
concerned. 

IV.  The  original  proposal  for  an  EEC  Council  Regulation  (relating  to 
the control  of payments of amounts granted  at  the time of export of 
agricultural  products) presented  to the Council  on January  19, 1987 
(*) and,  following  advice  received  from  the  Parliament,  modified 
by  the  Commission  on  August  7,  1987<4),  provided  for  a  system  of 
accounting  control  on  the  firms  who  had  received  refunds  on 
exportation.  In  this  proposition  relating  to  control,  only 
physical  and  documentary  controls  have been  retained  while  part  of 
the  accounting  controls  have  been  removed;  these  latter  controls 
are  therefore  provided  for  In a  single  legal  act  which  will  thus 
cover  all  the operations  financed  by  the EAGGF-Guarantee Section. 

The  new  horizontal  system of  accounting  controls  is more effective 
in  the  fight  against  fraud  and  Irregularities  and  provides  for 
community  finance participation  In certain expenses. 

V. 

If  the  need  arises  the  detailed  rules  for  applying  the  controls 
can  be described  later  by  the Commission  (via  the procedure  of  the 
EAGGF  Commltee). 

(1)  O.J. N° L 172 OF  12.7.1977 PAGE  17 
(2)  O.J. N° C 336 OF  17.12.1984 PAGE 1 
(3)  O.J. N° C 29 OF 6.2.1987 PAGE 5 
(4)  O.J. N° C 239 OF 5.9.1987 PAGE 4 

- 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 19771. 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having regard to the Treaty establishing the European Economic Community 
and  in particular Article 43 thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European Parliament, 

Whereas, under Article 8 of Council Regulation (EEC) No 729/70 of 
21 April 1970 on the financing of the Common Agricultural Policy, as 
last amended by Regulation (EEC) No 2048/88,2 the Member States take 
the measures necessary to satisfy themselves that transactions financed 
by the European Agricultural Guidance and Guarantee Fund (EAGGF) 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 scrutiny 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 this Regulation are not affected by 
this Regulation; 

1 
2 

OJ No L 172, 12.7.1977, p. 17. 
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 concerned  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  relevant  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 carried out  on  their  responsibility 
and  the breakdown of  the undertakings  receiving or making  payments 
according  to their  financial  importance  In the system of  financing by 
the Guarantee  Section of  the EAGGF; 

Whereas,  furthermore,  it  Is necessary  to provide  for  a minimum  number  of 
Inspections of  commercial  documents-,  whereas  this number  must  be 
determined  by a method which precludes substantial  differences  between 
the Member  States by virtue of  differences  in the structure 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; 

-  4 -

Whereas the powers of  the officials responsible  for scrutiny and  the 
obligations on undertakings to make commercial  documents 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 cooperation among  the Member  States 
on account of  the  International  structure of agricultural  trade and with 
a view to the completion of  the  Internal market;  whereas  it  is also 
necessary  for a centralized documentation system  concerning 
undertakings  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 
be concentrated on sectors or undertakings where the risk of  fraud  Is 
high; 

-  5 -

Whereas  the departments  carrying out  scrutiny  pursuant  to  this 
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 undertakings  In accordance  with 
this Régulât Ion; 

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 equipping  the  departments; 

Whereas  an estimate should  be made of  the amount  of  the  Community 
financing  required  for  implementing  this measure;  whereas such  amount 
forms part  of  the  financial  forecast  attached  to the 
Inter Inst I tutionaI  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; 

OJ  No L  185,  15.7.1988, Page 33. 

- 6 -

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 

1. This Regulation relates to scrutiny of  the commercial  documents of 

undertakings  receiving or making payments, hereinafter  called 
"undertakings",  in order  to ascertain  that  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. 

2. For  the purposes of  this Regulation  "commercial  documents" means all 
books, registers, vouchers and supporting  documents, accounts and 
correspondence relating to the undertaking's business activity,  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 transactions  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  In view of 
the financial  Importance of  the undertakings  In that  system. 

- 7 -

2. The scrutiny  referred  to  in paragraph  1 shall  apply each year  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 60 000 for  the year preceding  that of the 
scrutiny. 

It shall  be compulsory  for undertakings the sum of whose receipts or 
payments amounted  to more than ECU 100 000 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. 

3.  In appropriate cases the scrutiny provided  for  In paragraph  1 shall 

be applied also to undertakings having a direct or  Indirect  link with 
the undertakings referred  to  In Article 1 of  this Regulation or with 
the transactions concerned. 

4. The scrutiny period shall  run from  1 July  to 30 June of  the following 

year. 

Scrutiny shall cover at  least the year preceding  the scrutiny  period; 
It may be extended  to cover  the three-year period preceding  the 
scrutiny period. 

5. The systematic scrutiny carried out pursuant  to this Regulation shall 
not prejudice  the  inspections undertaken  pursuant  to Article 6 of 
Regulation  (EEC) No 283/72 or  those undertaken pursuant  to Article 9 
of Regulation  (EEC) No 729/70. 

- 8 -

ARTICLE  3 

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. 

ARTICLE 4 

Undertakings shall  keep  the commercial  documents referred  to In 
Articles 1(2) and 3 for at  least  three calendar  years, starting  from the 
end of  the calendar  year  in which  they were drawn up. 

ARTICLE 5 

1. The persons responsible  for  the undertakings shall  ensure  that all 

commercial  documents and additional  Information requested  are 
supplied to the officials responsible  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. National  provisions relating to seizure of commercial  documents shall 

apply  in any case which might constitute an  irregularity  to the 
detriment of  the EAGGF on the part of an undertaking  undergoing 
scrutIny. 

2. Member  States shall  adopt  appropriate measures to penalize natural or 

legal  persons who fall  to fulfil  their obligations under  this 
Regulation. 

- 9 -

ARTICLE 7 

1. Member States shall assist each other for the purposes of the 

scrutiny provided for in Articles 2 and 3 where an undertaking is 
established  in a Member State other than that  in which payment of the 
amount  In question has 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 an 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. 

3. During the first quarter of the year 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 that 
Member State. 

ARTICLE 8 

1. Information collected  in the course of scrutiny as provided for In 
this Regulation shall be protected by professional secrecy.  It may 
not be communicated to any persons other 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. 

-  10 -

ARTICLE  9 

1. Before 1 November  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 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. 

ARTICLE  10 

1. Member  States shall draw up forward programmes for scrutinies to be 
carried out pursuant  to Article 2 of  this Regulation during the 
subsequent  scrutiny period. 

2. Each year, before 15 March, the Member  States shall  send  the 

Commission  their programme as referred  to  In paragraph  1 and shall 
spec Ify: 

-  the number  of. undertakings to be scrutinized and their breakdown 

by sector on the basis of  the amounts relating to them; 

-  the criteria adopted  for drawing up the programme. 

3. The forward programmes  referred  to  In paragraph  1 must  be approved by 
the Commission, which shall  send  Its requests for amendments,  If any, 
to the Member  State concerned before 15 May. 

-  11 -

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  two months 
from  the receipt  of  such notification, the Commission  shall  make 
known  Its approval  of  the amended  programme or  Its requests for 
changes to the Member  State  concerned. 

ARTICLE 11 

1. Each Member  State shall set up a special  department  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  that  scrutinies  to be carried out 
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 scrutlng carried out prior  to payment. 

3.  in order  to ensure  that  this Regulation  Is properly  applied  the 
special  department  referred to  In paragraph  1 shall  take all  the 
measures  necessary. 

-  12 -

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  reports and any other  documents 

relating  to the scrutinies carried out  and provided  for under  this 
Régulât ion. 

5. The department  shall  be entrusted  by  the Member  State concerned with 

all  the powers necessary  to perform  the tasks referred  to In 
paragraphs 3 and 4. 

It shall  consist of a sufficient  number of officials who are suitably 
trained  to carry out  those tasks. 

ARTICLE  12 

The Community  shall  contribute  towards 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  departments, provided  that such 

personnel  is employed solely  in performing  the strutIny provided  for 
In this Regulation. 

The Community  financial  contribution shall  be at  the rate of 50% for the 
first  three years and 25% for the fourth and  fifth years, for a period 
of  five years starting  from  1 January  1990, up to an overall  amount of 

-  13 -

-  ECU 500 000 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 for  the first  three years and ECU  125 000 for  the fourth 
and  fifth years  in the case of Belgium, Denmark, Greece,  Ireland, the 
Netherlands and Portugal, and 

-  ECU 50 000 for  the first  three years and ECU 25 000 for  the fourth 

and  fifth years  in the case of  Luxembourg. 

For the purposes of  this Regulation "remuneration1* means the salaries 
after  tax, of  the officials responsible for  the application of  this 
Regulation and  the travel  costs necessitated  by the performance of  their 
duties. 

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 years, for a period of five 
years with effect  from 1 January  1990, up to an overall  amount of: 
-  ECU 100 000 for  the first  three years and ECU 50 000 for  the fourth 
and fifth years  In the case of the Federal  Republic of Germany, 
Spain, France,  Italy and  the United  Kingdom; 

-  ECU 50 000 for the first  three years and ECU 25 000 for  the fourth 

and  fifth years  In the case of Belgium, Denmark, Greece,  Ireland, the 
Netherlands and Portugal, and 

-  ECU 10 000 for the first  three years and ECU 5 000 for  the fourth and 

fifth years  In the case of  Luxembourg; 

-  14 -

ARTICLE  14 

The Community  shall  contribute  towards 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 o% up  to a maximum 
amount of: 

-  ECU  100 000 for  the Federal  Republic of Germany, Spain, France, Italy 

and  the United  Kingdom; 

-  ECU 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 necessary  for 
carrying out  the measure  introduced  by this Regulation shall  be 
ECU 5.74 million  for  the first  year, ECU 4.86 million  for  the second 
and  third years and ECU 2.43 million  for  the fourth and  fifth years. 

2. The amount of  the appropriations available each year shall  be 

determined  by the budget. 

ARTICLE  16 

The annual  amount  of expenditure borne by  the Community  shall  be fixed 
by  the Commission on  the basis of data provided  by the Member  States. 

ARTICLE  17 

Detailed  rules for  the application of  this Regulation shall  be adopted 
where necessary,  In accordance with  the procedure  laid down  in 
Article  13 of Regulation  (EEC) No 729/70. 

-  15 -

ARTICLE  18 

Article 9 of Regulation  (EEC) No 729/70 shall  apply  to the scrutiny of 
specific expenditure  financed  by  the Community under  this Regulation. 

ARTICLE  19 

Commission officials shall  have access to all  documents prepared either 
with a view to or  following  the scrutiny organized under  this Regulation 
and  to the data processing systems referred  to  In Article 14. 

1. Directive 77/435/EEC  is hereby  repealed. 

ARTICLE 20 

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. 

This Regulation shall  be binding  in  its entirety and directly applicable 
In a 11 Member States. 

Done at Brussels, 

For  the Council 

F I N A N C I AL 

S T A T E M E NT 

D*tt  : 

1.6.1989 

1. BUDGET  HEADING  :  298 

APPROPRIATIONS 

:  7û*TO1WuN S(ïnc  l u d i ng  6  Mio 

:  Proposal for an EEC Council Regulation relating to controls by Member States of the transactions 

for Directive 77/435) 

relating to the financing system of theEAGGF  guarantee section, repealing Council Directive 
(EEC.1 n°77/435 of 27 June 1977. 

3. LEGAL  BASIS 

Article 43 of the Treaty. 

4.  AIMS  OF PROJECT j 

New system of accounting controls for firms benefiting or responsible for payments under 
the EAGGF-Guarantee system; reinforcement of the fight against fraud and irregularity. 

5. FINANCIAL  IMPLICATIONS 

5.0  EXPENDITURE 

-  CHARGED  TO THE  EC 3U0GET  U> 

PERIOD  OF  12 MONTHS 

CURRENT  FINANCIAL  YEAR 

FOLLOWING  FINANCIAL  Tfc'AR 

5. 74 Mio Ecu 

Maximum 

L_Ô8 
NONE 

2 

L_J?Q 

2 

5. 74 Mio ECU 
maximum 

5.0.1  ESTIMATED  EXPENDITURE 

S.2 METHOD  OF  CALCULATION 

1991 

1992 

1993 -, 

1994 

4.86 Mio Ecu 
maximum 

4.86 Mio Ecu 

maximum 

2.43 Mio Ecu 
maximum 

2.43 Mio Ecu 

maximum 

Maximum budgetary effects 1990-1994 : SEE ANNEXE 

X B O O M N O Q O M M m i ^^ 

XraXMKXX»0«tt»mX)OO^^ 

^fflWHTO ONS 

OBSERVATIONS  : 

XXftttft 

XXXWflW 

' E S| 

(1) The reinforcement of controls could have a preventive effect on fraud and irregularity and  lead to t 

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 incn ase 

Ai 

PROPOSITION  DE MODIFICATION DE LA DIRECTIVE  77/435/CEE 

Effets budgétaires maximaux  pendant  les 5 premières années 

1) 

Calcul  de  base 

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  ie maximum  a été obtenu en 
multipliant  ces montants avec 50 %, pour  les deux  dernières avec 
25 %. 

c)  Frais de formation  (art.13) : 

Calcul  à partir de  (20X 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 X. 

•2-

:alcul par année 

Année 1 - 1990 (50 X + frais d'installation à 100%) 

a)  pour rémunérations (art.12) 

500.000 X 5 
250.000 X 6 
50.000 X 1 

b)  pour formation (art.13) 

100.000 X 5 
50.000 X 6 
10.000 X 1 

2.500.000 
1.500.000 
50.000 

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 

500.000 
360.000 
20.000 

880.000 ECU 

TOTAL 

5.740.000 ECU 

Année 2 et Année 3 1991-1992 (50 X) 

a)  pour rémunérations (art.12) 

500.000 X 5 
250.000 X 6 

50.000 X 1 . 

b)  pour formation (art.13) 

100.000 X 5 
50.000 X 6 
10.000 X 1 

2.500.000 
1.500.000 
50.000 

4.050.000 ECU 

500.000 
300.000 
10.000 

810.000 ECU 

TOTAL (par année) : 4.860.000 ECU 

A* 

-3-

Année 4 et Année 5 1993-1994 (25 X) 

a)  pour rémunération (art.12) 

250.000 X 5 
125.000 x 6 
25.000 X 1 

b)  pour formation (art.13) 

50.000 X 5 
25.000 X 6 
5.000 X 1 

1.250.000 
750.000 
25.000 

2.025.000 ECU 

250.000 
150.000 
5.000 

405.000 ECU 

TOTAL( par année) -  2.430.000 ECU 

Effet budgétaire total  (maximun) pour tout  le projet pendant  les cinq 

Année 1 (1990): 

5.740.000 ECU 

Année 2 (1991): 

4.860.000 ECU 

Année 3 (1992): 

4.860.000 ECU 

Année 4 (1993): 

2.430.000 ECU 

Année 5 (1994): 

2.430.000 ECU 

TOTAL  20.320.000 ECU 

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 

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. 

AVANTAGES  POUR  L'ENTREPRISE 

Eventuellement  des  PME  peuvent  participer  à  l'organisation  des 
cours  de  formation  (art.  13  de  la  proposition)  et  à 
l'Installation  de  matériel  informatique  et  bureautique  (art.  14 
de  la  propos11 ion). 

INCONVENIENTS  POUR  L'ENTREPRISE 
(coûts  supplémentaires) 

Non 

EFFETS  SUR  L'EMPLOI 

Nuls  sur  les emplois  des  entreprises 

Y  A-T-IL  EU  CONCERTATION  PREALABLE  AVEC  LES  PARTENAIRES  SOCIAUX  ? 

Non 

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. 

Commission of the  European Communities 

COM(89)  290  final 

Proposal for a 

COUNCIL  REGULATION (EEC) 

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 

(submitted to the  Council by the  Commission) 

16.6.1989 

Office for  Official  Publications of the  European Communities 
L - 2985  Luxembourg 

Series:  DOCUMENTS 

1989 — 22 pp. — Format:  21.0 *  29.7  cm 

EN 

ISSN  0254-1475 

ISBN  92-77-51091-9 

Catalogue number:  CB-CO-89-253-EN-C 

COM(89)  290  final 

ISSN 0254-1475 

DOCUMENTS 

Proposal for  a 

COUNCIL  REGULATION  (EEC) 

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 

(submitted to the  Council  by the  Commission) 

03 

Catalogue  number:  CB-C0-89-253-EN-C 

ISBN  92-77-51091-9 

€ 

COMMISSION  OF THE EUROPEAN  COMMUNITIES 

16.6.1989