Commission Regulation (EC) No 2025/2001 of 16 October 2001 amending Regulation (EC) No 1663/95 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section
Date: 2001-10-16
Institutions: European Commission
Subjects: EAGGF Guarantee Section, closing of accounts

17.10.2001

EN

Official Journal of the European Communities

L 274/3

COMMISSION REGULATION (EC) No 2025/2001

of 16 October 2001

amending Regulation (EC) No 1663/95 laying down detailed rules for the application of Council
Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the
EAGGF Guarantee Section

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

(3)

harmonised by amending Article 5(1) of Regulation (EC)
No 1663/95 accordingly.

Pursuant to Article 5(2) of Council Regulation (EC) No
1259/1999 of 17 May 1999 establishing common rules
for direct support schemes under the common agricul-
tural policy (8), as amended by Regulation (EC) No 1244/
2001 (9), Member States may use the amounts released
by the reductions or cancellations of payments under
Articles 3 and 4 of that Regulation for certain measures
within the framework of aid for rural development. The
amounts thus retained from the aid payments must be
credited to a specific account opened for each paying
agency or on a specific unique account opened at the
level of the Member State and intended exclusively for
the financing of the additional Community support. This
account should also be part of the annual accounts
within the meaning of Article 4(1)(a) of Regulation (EC)
No 1663/95.

(4)

The guidelines for criteria for accreditation as a paying
agency in respect of the processing of claims by means
of a computer system should be updated in the light of
developments in computer processing.

(5)

The measures provided for in this Regulation are in
accordance with the opinion of the Fund Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 1663/95 is amended as follows:

1. In Article 2(1), the last indent of the first subparagraph and
the first sentence of the second subparagraph are deleted.

2. In Article 2(3), the words ‘paragraph 1’ are replaced by the

words ‘Article 4(1)c of this Regulation’.

3. The following text is added at the end of Article 4(1):

‘(c) a full record of all accounting information required for
statistical and control purposes in the form and of the
content established on the basis of Article 2(3) of this
Regulation.’

(8) OJ L 160, 26.6.1999, p. 113.
(9) OJ L 173, 27.6.2001, p. 1.

Having regard to Council Regulation (EC) No 1258/1999 of 17
the common agricultural
May 1999 on the financing of
policy (1), and in particular Article 4(8), Article 6(2) and Article
7(5) thereof,

Whereas:

(1)

(2)

Article 9(1) of Regulation (EC) No 1258/1999 and
Article 2(2) of Commission Regulation (EC) No 2390/
1999 of 25 October 1999 laying down detailed rules of
the application of Regulation (EC) No 1663/95 as
regards the form and content of the accounting informa-
tion that the Member States must hold at the disposal of
the Commission for the purposes of the clearance of the
EAGGF Guarantee Section accounts (2), as last amended
by Regulation (EC) No 1863/2001 (3),
require the
Member States to make accounting information avail-
able to the Commission on request of the latter. Article
4(1) of Commission Regulation (EC) No 1663/95 of 7
July 1995 laying down detailed rules for the application
of Council Regulation (EEC) No 729/70 regarding the
the
procedure for the clearance of
EAGGF Guarantee Section (4), as last amended by Regu-
lation (EC) 2245/1999 (5), should be adapted to these
rules.

the accounts of

The requirements for reporting on amounts to be recov-
ered in the annual declaration pursuant to Article 5 of
Regulation (EC) 1663/95, on the one hand, and in the
monthly accounts pursuant to Article 3(6a) of Commis-
sion Regulation (EC) No 296/96 of 16 February 1996
on data to be transmitted by the Member States and the
monthly booking of expenditure financed under the
European Agricultural
the
Guarantee
Guidance and Guarantee Fund (EAGGF) (6), as
last
amended by Regulation (EC) No 1934/2001 (7), on the
other hand, are different. These requirements should be

Section of

(1) OJ L 160, 26.9.1999, p. 103.
(2) OJ L 295, 16.11.1999, p. 1.
(3) OJ L 259, 27.9.2001, p. 1.
(4) OJ L 158, 8.7.1995, p. 6.
(5) OJ L 273, 23.10.1999, p. 5.
(6) OJ L 39, 17.12.1996, p. 5.
(7) OJ L 262, 2.10.2001, p. 8.

L 274/4

EN

Official Journal of the European Communities

17.10.2001

4. Article 4(2) is replaced by the following text:

‘2.
The documents and the accounting information
referred to in paragraph 1 shall be sent to the Commission
by 10 February of the year following the end of the finan-
cial year which it concerns. The documents referred to in
points (a) and (b) of paragraph 1 shall be sent in four copies
or, alternatively,
in one copy together with an electronic
copy.’

5. Article 5(1) is replaced by the following text:

The accounts referred to in Article 4(1)(a) shall

‘1.
include:

(a) the expenditure summarised by item and subitem of the

Community budget;

(b) a table of differences, by item and subitem, between the
expenditure declared in the annual declaration and that
declared in the monthly declaration for the same period
in the document referred to in Article 3(5) of Regulation
(EC) No 296/96. This must be accompanied by an
explanation for each difference by subitem;

(f) the tables, for the end of the financial year, referred to in

Article 3(6a)(b) of Regulation (EC) No 296/96.’

6. Point 6(vi) of the Annex is replaced by the following text:

‘The confidentiality, integrity and availability of all computer
data should be assured by measures adapted to the adminis-
trative structure, staffing and technological environment of
each individual paying agency. The financial and technolog-
ical effort should be in proportion to the actual risks
incurred.

In any computer system used, adequate procedures should
be in place for:

(a) general organisation, management and audit,

(b) physical security,

(c) logical security,

(d) systems development, programming and maintenance,

(e) routine operations,

(f) telecommunications,

(g) microcomputers,

(c) the table, for the end of the financial year, referred to in

(h) contingency planning,

Article 3(6a)(a) of Regulation (EC) No 296/96;

(i) application controls.’

(d) a summary of intervention operations and a statement
of the quantity and location of stocks at the end of the
financial year;

(e) confirmation that the details of each movement of inter-
vention storage is held on the paying agency's files;

Article 2

This Regulation shall enter into force on the seventh day
following its publication in the Official Journal of the European
Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 October 2001.

For the Commission

Franz FISCHLER

Member of the Commission