1999/327/EC: Commission Decision of 30 April 1999 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 1998 financial year (notified under document number C(1999) 1175)
Date: 1999-04-30
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, agricultural expenditure, closing of accounts, financial year

L 124/28

EN

Official Journal of the European Communities

18. 5. 1999

COMMISSION DECISION

of 30 April 1999

on the clearance of the accounts of Member States’ expenditure financed by the
European Agricultural guidance and Guarantee Fund (EAGGF), Guarantee
Section, for the 1998 financial year

(notified under document number C(1999) 1175)

(1999/327/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

EAGGF Guarantee Section (5), as amended by
Regulation (EC) No 896/97 (6), have expired;

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 729/70 of
21 April 1970 on the financing of the common agricul-
tural policy (1), as last amended by Regulation (EC) No
1287/95 (2), and in particular Article 5(2)(b) thereof,

After consulting the Fund Committee,

Whereas:

(1)

(2)

(3)

under Article 5(2)(b) of Regulation (EEC) No 729/
70, the Commission, on the basis of the annual
accounts submitted by the Member States, accom-
panied by the information required for clearance
and a certificate regarding the veracity, complete-
ness, and accuracy of
the accounts transmitted
clears the accounts of the paying agencies referred
to in Article 4(1) of that Regulation;

with regard to Article 7(1) of Commission Regula-
tion (EC) No 296/96 of 16 February 1996 on data
to be forwarded by the Member States and the
monthly booking of expenditure financed under
the Guarantee Section of the European Agricultural
Guidance and Guarantee Fund (EAGGF) and
repealing Regulation (EEC) No 2776/88 (3), as last
amended by Regulation (EC) No 2236/98 (4),
account is taken for the 1998 financial year of
expenditure
States
between 16 October 1997 and 15 October 1998;

the Member

incurred by

the time limits granted to the Member States for
the submission to the Commission of the docu-
ments referred to in Article 5(1)(b) of Regulation
(EEC) No 729/70 and in Article 4(1), (3) and (4) of
Commission Regulation (EC) No 1663/95 of 7 July
1995 laying down detailed rules for the application
of Regulation (EEC) No 729/70 regarding the
the
procedure for the clearance of accounts of

(4)

(5)

(6)

the Commission has checked the information
submitted and communicated to the Member States
before the 31 March 1999 the results of its verifica-
tions with the necessary amendments;

to decisions

under the first subparagraph of Article 7(1) of
Regulation (EC) No 1663/75, the accounts clear-
ance decision referred to in Article 5(2)(b) of Regu-
lation (EEC) No 729/740 must determine, without
prejudice
taken subsequently in
accordance with paragraph 21(c) of that Article, the
amount of expenditure effected in each Member
State during the financial year in question recog-
nised as being chargeable to the EAGGF Guarantee
Section, on the basis of the accounts referred to in
Article 5(1)(b) of the abovementioned Regulation
and the reductions and suspensions of advances for
the financial year concerned, including the reduc-
tions referred to in the second subparagraph of
Article 4(3) of Regulation (EC) No 296/96; under
Article 102 of
the Financial Regulation of 21
December 1977, as last amended by Regulation
(EC, ECSC, Euratom) No 2779/98 (7), the outcome
of the clearance decision, that is to say, any discrep-
ancy which may occur between the total expendi-
ture booked to the accounts for a financial year
pursuant to Articles 100 and 101 and that total
the
expenditure
Commission in this Decision,
is to be booked,
under a single article, as additional expenditure or a
reduction in expenditure;

taken into consideration by

for certain paying agencies, the annual accounts
and the accompanying documents permit
the
Commssion to take a decision on the complete-
ness,
accounts
submitted; whereas in the light of the verifications
made some of the accounts do not fulfil this condi-
expenditure
tion and therefore part of

accuracy and veracity of

the

the

(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L 39, 17.2.1996, p. 5.
(4) OJ L 281, 17.10.1998, p. 9.

(5) OJ L 158, 8.7.1995, p. 6.
(6) OJ L 128, 21.5.1997, p. 8.
(7) OJ L 356, 31.12.1977, p. 1.

18. 5. 1999

EN

Official Journal of the European Communities

L 124/29

(7)

(8)

(9)

concerned cannot be recognised as chargeable to
the EAGGF Guarantee Section; whereas Annex I
lists the amounts cleared for each paying agency;

in the light of the verifications made, the informa-
tion submitted by certain other paying agencies
requires additional
inquiries and their accounts
therefore be cleared in this Decision;
cannot
whereas Annex II
the paying agencies
concerned;

lists

Article 4(2) of Regulation (EC) No 296/96,
in
liaison with Article 13 of Council Decision 94/
729/EC of 31 October 1994 on budgetary disic-
pline (1), lays down that advances against bookings
are to reduced for expenditure effected by the
Member States after the limits or deadlines laid
down; whereas, however, pursuant to Article 4(3) of
Regulation (EC) No 296/96, any overrun of dead-
lines during September and October are to be
taken into account
in the accounts clearance
decision except where noted before the last
decision of the financial year relating to advances;
whereas part of the expenditure claimed by certain
Member States during the abovementioned period
and for the measures for which the Commission
did not accept any extenuating circumstances was
effected after the limits reductions; whereas laid
down; this Decision should therefore lay down the
relevant reductions; whereas a decision will be
taken at a later date, in accordance with Article
5(2)(c) of Regulation (EEC) No 729/70, definitively
fixing the expendutre for which Community
financing will not be granted regarding those
reductions and any other expenditure which may
be found to have been effected after the limits or
deadlines laid down;

the Commission, in accordance with Article 13 of
Decision No 94/7296/EC and Article 4(2) of Regu-
lation (EC) No 296/96, reduced or suspended a
number of monthly advances on entry into the
accounts of expenditure for the 1998 financial year
and proceeds in this Decision to the reductions laid
down in Article 4(3) opf
the above Regulation;
whereas, notwithstanding their clearance under this
Decision, a decision will be taken at a later date on
the expenditure concerned in accordance with
Article 5(2)(c) Regulation (EEC) No 729/70;
whereas, in the light of the above, to avoid any
premature or even only temporary reimbursement
of the amounts in question, they should not be
recognised in this Decision, without prejudice to
further examination according to Article 5(2)(c) of
Regulation (EEC) No 729/70;

(10)

(11)

the second subparagraph of Article 7(1) of Regula-
tion (EC) No 1663/95, lays down that the amounts
which are recoverable from, or payable to, each
Member State in accordance with Annex III to this
Decision are to be deducted from, or added to,
advances against expenditure from the second
month following that in which the accounts clear-
ance decision is taken;

subparagraph of
in accordance with the final
Article 5(2)(b) of Regulation (EEC) No 729/70 and
Article 7(1) of Regulation (EC) No 1663/95, this
Decision, adopted on the basis of accounting infor-
mation, does not prejudice decisions taken subse-
the Commission excluding from
quently by
Community financing expenditure not effected in
accordance with Community rules,

HAS ADOPTED THIS DECISION:

Article 1

The accounts of the paying agencies of the Member States
concerning expenditure financed by the EAGGF Guar-
antee Secion in respect of the 1998 financial year are
hereby cleared as shown in Annex I.

Article 2

The accounts of the paying agencies of the Member States
concerning expenditure financed by the EAGGF Guar-
antee Section in respect of
the 1998 financial year
referred to in Annex II are disjoined from the present
Decision and shall be the subject of a future decision.

Article 3

The amounts which are recoverable from, or payable to,
each Member State in accordance with the present clear-
ance of accounts are determined in Annex III to the
present Decision.

Article 4

This Decision is addressed to the Member States.

Done at Brussels, 30 April 1999.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ L 347, 23.12.1998, p. 3.

L 124/30

EN

Official Journal of the European Communities

18. 5. 1999

ANNEX I

CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS (cid:190) FINANCIAL YEAR 1998

List of paying agencies for which the accounts are cleared as follows

Member State

Paying agency

B

D

EL

E

BIRB
Ministerie van Landbouw (cid:190) DG3
Organisme payeur de la R(cid:130)gion wallonne
Betaalorgaan voor de Vlaamse Gemeenschap

BLE
Hamburg-Jonas
Baden-W(cid:129)rttemberg MLR
Bayern StMELF
Bayern StMLU
Berlin SenWiTech
Brandenburg MELF
Bremen
Hamburg
Hessen HMILFN
Mecklenburg-Vorpommern LM
Nordrhein-Westfalen LfEJ
Nordrhein-Westfalen LfA
Nordrhein-Westfalen Rheinland
Nordrhein-Westfalen Westfalen
Rheinland-Pfalz MWVLW
Saarland MUEV
Sachsen
Sachsen-Anhalt ML
Schleswig-Holstein MELFF
Schleswig-Holstein MNU
Th(cid:129)ringen TLVwA

GEDIDAGEP

FEGA
FROM
Andaluc(cid:146)a
Arag(cid:155)n
Asturias
Baleares
Canarias
Castilla-La Mancha
Castilla y Le(cid:155)n
Catalu(cid:157)a
Extremadura
Galicia
La Rioja
Madrid
Murcia

B1-370 clearance

Amounts cleared
in national currency

23 418 055 735,00
11 175 715 784,00
34 471 981,00
15 206 542,00

1 836 608 396,94
1 156 094 596,39
593 126 542,85
1 494 779 698,95
11 876 977,61
3 672 672,86
602 723 587,48
2 408 780,53
6 285 856,78
337 324 017,49
744 906 099,96
19 972 955,06
3 359 485,25
169 634 527,53
495 340 518,35
237 913 283,85
25 870 603,98
555 417 624,64
662 857 742,87
477 590 806,90
2 556 263,93
468 160 624,07
– 42 661 663,00

819 044 466 862,00

130 341 442 014,00
29 819 310,00
274 571 609 932,00
61 280 456 086,00
6 092 784 035,00
2 777 136 484,00
21 099 492 462,00
112 108 746 381,00
110 505 962 370,00
43 883 860 923,00
72 934 326 000,00
11 304 785 113,00
3 774 399 971,00
6 443 033 339,00
7 618 677 410,00

18. 5. 1999

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Official Journal of the European Communities

L 124/31

Member State

Paying agency

Amounts cleared
in national currency

15 721 619 620,00

5 234 836 037,00

20 250 655 556,00

B1-370 clearance

– 24 384 738 761,00

Services d(cid:130)concentr(cid:130)s du Tr(cid:130)sor et services d(cid:130)concentr(cid:130)s du
minist(cid:138)re de l’agriculture, de la p(cid:136)che et de l’alimentation

B1-370 clearance

B1-370 clearance

– 523 508 596 612,00

F

IRL

I

L

NL

Navarra

Pa(cid:146)s Vasco

Valencia

CNASEA

FIOM

FIRS

ODEADOM

ONIC

ONIFLHOR

ONILAIT

ONIVINS

SAV

SIDO

DAF

DMNR

AIMA

DCCC

ENR

Minist(cid:138)re de l’agriculture

DLG

HPA

LASER

MVO

PT

PVE

PVis

PZ

STOAS

B1-370 clearance

B1-370 clearance

A

AMA

BMLF Abt. VI B 8 (Wein)

ZA Salzburg

Landesamt Tirol

Landesamt Vorarlberg

P

FIN

S

INGA

IFADAP

MMM

SJV

958 008 202,28

46 351 840,42

3 916 779 451,09

729 325 614,43

27 438 986 577,00

2 042 657 886,10

5 073 628 763,14

502 000 529,09

800 693 368,34

4 660 440 000,70

9 340 743 762,44

– 673 166 182,00

1 248 822 967,43

26 189 468,12

7 678 750 445 710,00

751 740 126 054,00

127 146 491 765,00

710 442 347,00

12 110 942,36

848 515 768,04

798 997 214,63

77 070,82

116 026 207,40

290 131 859,75

294 482,83

991 697 939,20

3 325 050,00

– 9 987 148,04

10 797 943 842,24

8 103 257,39

855 578 737,00

7 496 558,00

89 900 ,00

0,00

110 320 598 025,00

19 973 046 818,00

3 434 323 550,51

6 696 683 958,15

L 124/32

EN

Official Journal of the European Communities

18. 5. 1999

Member State

Paying agency

UK

CCW
DANI
FC
IBEA
MAFF
SOAEFD
WOAD

Amounts cleared
in national currency

1 513 705,33
161 905 508,85
9 846 782,16
713 331 520,45
1 488 965 120,37
359 636 401,13
175 557 278,56

The amount ‘B1-370 clearance' is mentioned only if it was not included in the declaration initially sent in by the Member
State.

18. 5. 1999

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Official Journal of the European Communities

L 124/33

ANNEX II

CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS (cid:190) FINANCIAL YEAR 1998

List of paying agencies for which the accounts are disjoined and are subject of a later clearance
decision

Member
State

Paying agency

DK
DE
E
F

EU-Direktoratet
Niedersachsen
Cantabria
OFIVAL

ANNEX III

CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS (cid:190) FINANCIAL YEAR 1998

Amount to be recovered from or paid to the Member State

1998 (cid:190) Expenditure for the paying agencies for
which the accounts are

cleared

disjoined

Member
State

expenditure declared
in the annual declaration

total of the
expenditure in the monthly
declarations

Total a + b

Reductions and suspensions
for the whole financial year

Total including
reductions and suspensions

Advances paid to the
Member States for the
financial year

Amount to be recovered
from (–) or paid to
(+) the Member State

a

b

c = a + b

d

e = c + d

f

g = e – f

B

DK

D

EL

E

F

IRL

I

L

NL

A

P

FIN

S

UK

34 643 450 042,00

0,00

34 643 450 042,00

– 2 156 254,00

34 641 293 788,00

34 641 241 804,00

0,00

8 672 146 317,38

8 672 146 317,38

– 32 646,00

8 672 113 671,38

8 672 113 671,38

9 865 820 001,27

1 086 312 085,77

10 952 132 087,04

– 2 029,44

10 952 130 057,60

10 951 822 732,04

51 984,00

0,00

307 325,56

819 044 466 862,00

0,00

819 044 466 862,00

– 5 246 439 183,00

813 798 027 679,00

814 142 657 584,00

– 344 629 905,00

881 588 904 282,00

2 830 711 486,00

884 419 615 768,00

– 1 058 448,00

884 418 557 320,00

884 638 631 151,00

– 220 073 831,00

54 836 449 813,03

4 685 322 007,33

59 521 771 820,36

– 12 358 432,47

59 509 413 387,89

59 513 857 775,37

– 4 444 387,48

1 275 012 435,55

8 034 128 466 917,00

710 422 347,00

3 051 189 386,99

11 669 212 295,33

130 293 644 843,00

3 434 323 550,51

6 696 683 958,15

2 910 756 316,85

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 275 012 435,55

– 1 328 280,46

1 273 684 155,09

1 273 925 423,88

– 241 268,79

8 034 128 466 917,00

– 17 018 984 237,00

8 017 109 482 680,00

8 013 655 774 443,00

3 453 708 237,00

710 442 347,00

3 051 189 386,99

11 669 212 295,33

0,00

710 442 347,00

710 442 347,00

– 936 801,74

3 050 252 585,25

3 050 133 164,63

0,00

11 669 212 295,33

11 669 212 295,33

0,00

119 420,62

0,00

130 293 644 843,00

– 1 707 605 274,00

128 586 039 569,00

128 561 006 394,00

25 033 175,00

3 434 323 550,51

6 696 683 958,15

2 910 756 316,85

– 628 238,35

3 433 695 312,16

3 433 695 312,16

– 32 715,00

208 699,46

6 696 651 243,15

6 696 677 748,18

2 910 965 016,31

2 904 569 880,59

0,00

– 26 505,03

6 395 135,72

(1) For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is either the total of the annual declaration for the expenditure cleared (column a) or the total of the monthly

declarations for the expenditure disjointed (column b).

(2) The reductions and suspensions are those taken into account in the advance system, to which are added in particular the corrections for non-compliance with payment deadlines established in September and October 1998.

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