2001/474/EC: Commission Decision of 8 May 2001 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2000 financial year (notified under document number C(2001) 1192)
Date: 2001-05-08
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EAGGF Guidance Section, closing of accounts, financial year

22.6.2001

EN

Official Journal of the European Communities

L 167/27

COMMISSION

COMMISSION DECISION

of 8 May 2001

on the clearance of the accounts of Member States' expenditure financed by the European
Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2000 financial year

(notified under document number C(2001) 1192)

(2001/474/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

expenditure incurred by the Member States between 16
October 1999 and 15 October 2000.

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 agricultural
policy (1), as last amended by Regulation (EC) No 1287/95 (2),
and in particular Article 5(2)(b) thereof,

Having regard to Council Regulation (EC) No 1258/1999 of 17
the common agricultural
May 1999 on the financing of
policy (3) and in particular Article 7(3) thereof,

After consulting the Fund Committee,

Whereas:

(1)

Under Article 5(2)(b) of Regulation (EEC) No 729/70
and Article 7(3) of Regulation (EC) No 1258/1999, the
Commission, on the basis of
the annual accounts
submitted by the Member States, accompanied by the
information required for clearance and a certificate
regarding the veracity, completeness, and accuracy of the
accounts transmitted clears the accounts of the paying
agencies referred to in Article 4(1) of those Regulations.

(2) With regard to Article 7(1) of Regulation (EC) No 296/
96 of 16 February 1996 on data to be transmitted by
the Member States and the monthly booking of expendi-
ture financed under the Guarantee Section of the Euro-
pean Agricultural Guidance
Fund
(EAGGF) and laying down certain detailed rules of
application for Council Regulation (EC) No 1259/
1999 (4), as last amended by Regulation (EC) No 2785/
2000 (5) account is taken for the 2000 financial year of

and Guarantee

(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L 160, 26.6.1999, p. 103.
(4) OJ L 39, 17.2.1996, p. 5.
(5) OJ L 323, 20.12.2000, p. 3.

(3)

(4)

(5)

The time limits granted to the Member States for the
submission to the Commission of
the documents
referred to in Article 5(1)(b) of Regulation (EEC) No
729/70 and Article 6(1)b of Regulation (EC) 1258/1999
and in Article 4(1), (3) and (4) of Commission Regula-
tion (EC) No 1663/95 of 7 July 1995 laying down
detailed rules for the application of Council Regulation
(EEC) No 729/70 regarding the procedure for the clear-
ance of accounts of the EAGGF Guarantee Section (6), as
last amended by Regulation (EC) No 2245/1999 (7), have
expired.

The Commission has checked the information submitted
and communicated to the Member States before the 31
its verifications with the
March 2001 the results of
necessary amendments.

Under the first subparagraph of Article 7(1) of Regula-
tion (EC) No 1663/95, the accounts clearance decision
referred to in Article 5(2)(b) of Regulation (EEC) No
729/70 and Article 7(3) of Regulation (EC) No 1258/
1999 must determine, without prejudice to decisions
taken subsequently in accordance with Articles 5(2)(c)
and 7(4) of the respective Regulations, the amount of
expenditure effected in each Member State during the
financial year in question recognised as being chargeable
to the EAGGF Guarantee Section, on the basis of the
accounts referred to in Article 5(1)(b) and 6(1)b of the
abovementioned Regulations and the reductions and
suspensions
year
concerned, including the reductions referred to in the
second subparagraph of Article 4(3) of Regulation (EC)
No 296/96. Under Article 102 of the Financial Regula-

advances

financial

the

for

of

(6) OJ L 158, 8.7.1995, p. 6.
(7) OJ L 273, 23.10.1999, p. 5.

L 167/28

EN

Official Journal of the European Communities

22.6.2001

(6)

(7)

(8)

(9)

(10)

tion of 21 December 1977 (1) applicable to the general
budget of the European Communities, as last amended
by Regulation (EC, ECSC, Euratom) No 2673/1999 (2),
the outcome of the clearance decision, that is to say, any
discrepancy which may occur between the total expendi-
ture booked to the accounts for a financial year pursuant
to Articles 100 and 101 and the total expenditure taken
into consideration by the Commission in this Decision,
is to be booked, under a single article, as additional
expenditure or a reduction in expenditure.

For certain paying agencies, the annual accounts and the
accompanying documents permit the Commission to
take a decision on the completeness, accuracy and
veracity of the accounts submitted. In the light of the
verifications made some of the accounts do not fulfil
this condition and therefore part of the expenditure
concerned cannot be recognised as chargeable to the
EAGGF Guarantee Section. Annex I lists the amounts
cleared by Member State. The details of these amounts
have been described in the Summary Report that has
been presented to the Fund Committee at the same time
as the present Decision.

In the light of the verifications made, the information
submitted by certain other paying agencies requires
additional inquiries and their accounts cannot be cleared
lists the paying agencies
in this Decision. Annex II
concerned.

(11)

in accordance with Article 13 of
The Commission,
Council Decision 94/729/EC of 31 October 1994 on
budgetary discipline (4), Article 14 of Council Regula-
tion (EC) No 2040/2000 and Article 4(2) of Regulation
(EC) No 296/96, reduced or suspended a number of
monthly advances on entry into the accounts of expen-
diture for the 2000 financial year and proceeds in this
Decision to the reductions laid down in Article 4(3) of
Regulation (EC) No 296/96. In the light of the above, to
avoid any premature or even only temporary reimburse-
ment 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 and Article 7(4) of Regulation (EC) No
1258/1999.

accounts

The second subparagraph of Article 7(1) of Regulation
(EC) No 1663/95, lays down that the amounts that, in
clearance Decision
accordance with the
referred to in the first subparagraph, are recoverable
from, or payable to, each Member State shall be deter-
mined by deducting advances paid during the financial
year in question, i.e. 2000, from expenditure recognised
for that year in accordance with the first subparagraph.
Such amounts are to be deducted from, or added to,
advances against expenditure from the second month
following that in which the accounts clearance Decision
is taken. Annex I lists the amounts cleared for each
Member States.

In accordance with the final subparagraph of Article
5(2)(b) of Regulation (EEC) No 729/70, Article 7(3) of
Regulation (EC) No 1258/1999 and Article 7(1) of
Regulation (EC) No 1663/95, this Decision, adopted on
the basis of accounting information, does not prejudice
decisions
the Commission
excluding from Community financing expenditure not
effected in accordance with Community rules,

taken subsequently by

the limits or deadlines

Article 4(2) of Regulation (EC) No 296/96,
in liaison
with Article 14 of Council Regulation (EC) No 2040/
2000 of 26 September 2000 on budgetary discipline (3)
lays down that advances against booking are to be
reduced for expenditure effected by the Member States
after
laid down. However,
pursuant to Article 4(3) of Regulation (EC) No 296/96,
any overrun of deadlines 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. Part of the expen-
diture claimed by certain Member States during the
abovementioned period and for the measures for which
the Commission did not accept any extenuating circum-
stances was effected after the limits or deadlines laid
down. This Decision should therefore lay down the rele-
vant reductions. A decision will be taken at a later date,
in accordance with Article 5(2)(c) of Regulation (EEC)
No 729/70 and Article 7(4) of Regulation (EC) No
1258/1999, definitively fixing the expenditure 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 dead-
lines laid down;

(1) OJ L 356, 31.12.1977, p. 1.
(2) OJ L 326, 18.12.1999, p. 1.
(3) OJ L 244, 29.9.2000, p. 27.

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article
2 the accounts of the paying agencies of the Member States
concerning expenditure financed by the EAGGF Guarantee
Section in respect of the 2000 financial year are hereby cleared.
The amounts which are recoverable from, or payable to, each
Member State in accordance with the present Decision are
determined in Annex I.

Article 2

For the 2000 financial year, the accounts of the paying agen-
cies shown in Annex II are disjoined from this Decision and
shall be the subject of a future clearance Decision.

(4) OJ L 293, 12.11.1994, p. 14.

22.6.2001

EN

Official Journal of the European Communities

L 167/29

This Decision is addressed to the Member States.

Article 3

Done at Brussels, 8 May 2001.

For the Commission

Franz FISCHLER

Member of the Commission

ANNEX I

Clearance of the paying agencies' accounts

Financial year 2000

Amount to be recovered from or paid to the Member State in national currency

2000 — Expenditure for the paying agencies for
which the accounts are:

cleared

disjoined

MS

= 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
State 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

AT (*)

1 018 678 799,26

38 533 547 541,00

11 087 837 848,33

9 973 480 387,25

0,00

0,00

0,00

0,00

1 018 678 799,26

38 533 547 541,00

11 087 837 848,33

0,00

1 018 678 799,26

1 018 678 799,57

– 956 071,00

– 175 918,00

38 532 591 470,00

38 509 213 253,00

11 087 661 930,33

11 090 397 880,31

9 973 480 387,25

– 226 961 687,66

9 746 518 699,59

9 746 518 699,59

– 0,31

23 378 217,00

– 2 735 949,98

0,00

100 232 972 425,00

811 730 343 369,00

911 963 315 794,00

– 1 349 447 322,00

910 613 868 472,00

911 114 796 786,00

– 500 928 314,00

4 325 759 146,21

59 029 243 485,38

0,00

0,00

4 325 759 146,21

– 16 221,24

4 325 742 924,97

4 325 838 465,82

– 95 540,85

59 029 243 485,38

– 5 413 288,88

59 023 830 196,50

59 045 641 935,13

– 21 811 738,63

0,00

889 719 853 835,00

889 719 853 835,00

– 28 084 903 742,00

861 634 950 093,00

861 634 816 581,00

BE

DE

DK

ES

FI

FR

GR

IE

1 324 188 999,60

– 171 166,29

1 324 017 833,31

1 324 137 087,23

5 451 554 283,64

– 390 095 793,36

5 061 458 490,28

5 031 866 320,07

29 592 170,21

832 474 469,00

3 099 027 835,42

0,00

832 474 469,00

832 474 469,00

– 55 910,47

3 098 971 924,95

3 097 107 035,74

135 029 932 852,00

– 4 301 296 642,00

130 728 636 210,00

130 713 479 798,00

6 796 940 721,36

2 492 692 582,02

0,00

6 796 940 721,36

6 796 940 721,36

– 64 846,52

2 492 627 735,50

2 501 771 584,05

– 9 143 848,55

133 512,00

– 119 253,92

0,00

1 864 889,21

15 156 412,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 324 188 999,60

IT (*)

5 451 554 283,64

LU

NL

PT

SE

UK

832 474 469,00

3 099 027 835,42

135 029 932 852,00

6 796 940 721,36

2 492 692 582,02

(*) For Austria and Italy all amounts are in euro. For other Member States all amounts are in national currency.
(1) For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared (column a) or, the total of the monthly declarations for the

expenditure disjoined (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 the non-respect of payment deadlines established in September and October 2000.

L

1
6
7
/
3
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
C
o
m
m
u
n
i
t
i
e
s

.

.

2
2
6
2
0
0
1

22.6.2001

EN

Official Journal of the European Communities

L 167/31

ANNEX II

Clearance of the Paying Agencies' accounts

Financial year 2000

List of Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision

Member State

Paying Agency

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Spain

Greece

Andalucía

Aragón

Asturias

Canarias

Cantabria

Castilla-La Mancha

Castilla y Leon

Cataluña

Extremadura

Galicia

Rioja

Madrid

Murcia

Navarra

País Vasco

Valencia

GEDIDAGEP