2003/313/EC: Commission Decision of 7 May 2003 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2002 financial year (notified under document number C(2003) 1519)
Date: 2003-05-07
Institutions: European Commission
Subjects: EAGGF Guarantee Section, closing of accounts, financial year

8.5.2003

EN

Official Journal of the European Union

L 114/55

COMMISSION DECISION

of 7 May 2003

on the clearance of the accounts of Member States' expenditure financed by the European Agricul-
tural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2002 financial year

(notified under document number C(2003) 1519)

(2003/313/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EC) No 1258/1999 of 17
May 1999 on the financing of
the Common Agricultural
Policy (1), and in particular Article 7(3) thereof,

After consulting the Fund Committee,

Whereas:

(1)

Under 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 this Regula-
tion.

(2) With regard to Article 7(1) of Commission 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 Guarantee
Section of
the European Agricultural Guidance and
Guarantee Fund (EAGGF) (2), as last amended by Regula-
tion (EC) No 1997/2002 (3), account is taken for the
2002 financial year of expenditure incurred by the
Member States between 16 October 2001 and 15
October 2002.

(3)

The time limits granted to the Member States for the
submission to the Commission of
the documents
referred to in Article 6(1)(b) of Regulation (EC) 1258/
1999 and in 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 procedure for the clearance of accounts
of the EAGGF Guarantee Section (4), as last amended by
Regulation (EC) No 2025/2001 (5), have expired.

(1) OJ L 160, 26.6.1999, p. 103.
(2) OJ L 39, 17.2.1996, p. 5.
(3) OJ L 308, 9.11.2002, p. 9.
(4) OJ L 158, 8.7.1995, p. 6.
(5) OJ L 274, 17.10.2001, p. 3.

(4)

(5)

(6)

(7)

The Commission has checked the information submitted
and communicated to the Member States before the 31
March 2003 the results of
its verifications with the
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 7(3) of Regulation (EC) No 1258/
1999 must determine, without prejudice to decisions
taken subsequently in accordance with Article 7(4) of
the Regulation, 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 6(1)(b) of Regulation (EC) No 1258/1999 and the
reductions and suspensions of advances for the financial
year concerned, including the reductions referred to in
the second subparagraph of Article 4(3) of Regulation
(EC) No 296/96. Under Article 154 of Council Regula-
tion (EC, Euratom) No 1605/2002 of 25 June 2002 (6)
on the Financial Regulation applicable to the general
budget of the European Communities, the outcome of
the clearance decision, that is to say, any discrepancy
which may occur between the total expenditure booked
to the accounts for a financial year pursuant to Article
151(1) and Article 152 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, in the light of the verifica-
tions made, the annual accounts and the accompanying
documents permit the Commission to take a decision on
the completeness, accuracy and veracity of the accounts
submitted. 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 present
Decision.

the same time as

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

(6) OJ L 248, 16.9.2002, p. 1.

L 114/56

EN

Official Journal of the European Union

8.5.2003

(8)

(9)

(10)

the limits or deadlines

in liaison
Article 4(2) of Regulation (EC) No 296/96,
with Article 14 of Council Regulation (EC) No 2040/
2000 of 26 September 2000 on budgetary discipline (1)
lays down that advances against booking are to be
reduced for expenditure effected by the Member States
laid down; however,
after
pursuant to Article 4(3) of Regulation (EC) No 296/96,
any overrun of deadlines during August, September and
October is 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 expenditure claimed by certain Member States
during the abovementioned period and for the measures
for which the Commission did not accept any extenu-
ating circumstances was effected after the limits or dead-
lines laid down; this Decision should therefore lay down
the relevant reductions. A decision will be taken at a
later date, in accordance with 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 deadlines laid down.

The Commission, in accordance with Article 14 of Regu-
lation (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 expendi-
ture for the 2002 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 7(4) of Regulation (EC)
No 1258/1999.

The second subparagraph of Article 7(1) of Regulation
(EC) No 1663/95, lays down that the amounts that, in
accordance with the accounts clearance decision referred
to in the first subparagraph, are recoverable from, or
payable to, each Member State shall be determined by
deducting advances paid during the financial year in
question, i.e. 2002, from expenditure recognised for that
year in accordance with the first subparagraph. Such

(11)

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.

In accordance with the final subparagraph of 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

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 2002 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 2002 financial year, the accounts of the Member States'
paying agencies in respect of expenditure financed by the
EAGGF Guarantee Section, shown in Annex II, are disjoined
from this Decision and shall be the subject of a future clearance
Decision.

This Decision is addressed to the Member States.

Article 3

Done at Brussels, 7 May 2003.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ L 244, 29.9.2000, p. 27.

ANNEX I

Clearance of the paying agencies' accounts

Financial year 2002

Amount to be recovered from or paid to the Member State

2002 expenditure for the paying agencies for which the
accounts are

Member State

cleared

disjoined

Total a + b

= expenditure declared in
the annual declaration

= total of the expenditure
in the monthly
declarations

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

AT

BE

DE

DK

ES

FI

FR

GR

IE

IT

LU

NL

PT

SE

UK

EUR

EUR

EUR

DKK

EUR

EUR

EUR

EUR

EUR

EUR

EUR

EUR

EUR

SEK

GBP

a

b

c = a + b

d

e = c + d

f

g = e - f

1 090 063 163,87

945 763 244,13

0,00

0,00

1 090 063 163,87

0,00

1 090 063 163,87

1 090 063 163,87

945 763 244,13

– 3 266 994,21

942 496 249,92

942 043 391,55

6 336 261 527,06

449 932 773,32

6 786 194 300,38

– 2 246 762,19

6 783 947 538,19

6 784 385 251,91

9 084 569 818,54

0,00

9 084 569 818,54

– 1 170 470,12

9 083 399 348,42

9 081 567 824,16

0,00

452 858,37

– 437 713,72

1 831 524,26

5 885 026 695,34

53 054 974,84

5 938 081 670,18

– 10 602 446,74

5 927 479 223,44

5 933 065 331,75

– 5 586 108,31

838 018 925,01

0,00

838 018 925,01

– 58 459,31

837 960 465,70

837 969 536,77

– 9 071,07

1 819 772 961,78

7 963 067 983,08

9 782 840 944,86

– 31 644 507,47

9 751 196 437,39

9 752 167 012,04

– 970 574,65

0,00

2 646 229 855,76

2 646 229 855,76

– 16 299 893,40

2 629 929 962,36

2 633 805 475,53

– 3 875 513,17

1 710 981 853,47

0,00

1 710 981 853,47

– 75 116,75

1 710 906 736,72

1 709 291 011,21

5 636 732 951,35

52 184 144,74

5 688 917 096,09

– 16 560 025,84

5 672 357 070,25

5 671 877 810,70

38 668 063,89

1 131 103 724,45

0,00

0,00

38 668 063,89

– 1 762 013,76

36 906 050,13

36 906 050,13

1 131 103 724,45

– 493 444,22

1 130 610 280,23

1 132 590 573,63

– 1 980 293,40

610 453 583,50

148 271 066,66

758 724 650,16

– 4 627 760,50

754 096 889,66

753 613 049,56

7 507 066 673,68

0,00

7 507 066 673,68

0,00

7 507 066 673,68

7 507 070 291,33

2 158 399 176,00

107 458 962,07

2 265 858 138,07

– 1 166 323,58

2 264 691 814,49

2 264 305 291,01

483 840,10

– 3 617,65

386 523,48

1 615 725,51

479 259,55

0,00

(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 August, September and October 2002.

.

.

8
5
2
0
0
3

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N

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1
4
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5
7

L 114/58

EN

Official Journal of the European Union

8.5.2003

ANNEX II

Clearance of the paying agencies' accounts

Financial year 2002

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

Member State

Paying agency

Germany

Germany

Spain

Spain

Greece

France

France

France

France

France

France

France

France

Italia

Italia

Portugal

United Kingdom

Baden-Württemberg (DE03)

Bayern-Umwelt (DE05)

Balearic Islands

Rioja

OPEKEPE

SDE

OFIVA

ONIC

ONIFLHOR

ONILAIT

ODEADOM

FIRS

ONIVINS

ARTEA

Lombardy

IFADA

NAWAD