Commission Decision 2004/451/EC of 29 April 2004 on the clearance of the accounts of Member States’ expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2003 financial year
Date: 2004-04-29
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, agricultural expenditure, budget policy, closing of accounts

30.4.2004 

EN 

Official Journal of the European Union 

L 155/123 

COMMISSION DECISION 

of 29 April 2004 

on the clearance of the accounts of Member States’ expenditure financed by the European 
Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2003 
financial year 

(notified under document number C(2004) 1699) 

(2004/451/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 policy1, and in particular Article 7(3) thereof, 

After consulting the Fund Committee, 

Whereas: 

(1) 

(2) 

(3) 

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 integrality, accuracy and veracity of 
the accounts transmitted and the reports established by the certification bodies, clears the 
accounts of the paying agencies referred to in Article 4(1) of that Regulation. 

Pursuant  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, account is taken for the 2003 financial year 
of  expenditure  incurred  by  the  Member  States  between  16  October  2002  and  15 
October 2003. 

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 

1  OJ L 160, 26.6.1999, p. 103. 
2  OJ  L  39,  17.2.1996,  p.  5.  Regulation  as  last  amended  by  Regulation  (EC)  No  2035/2003  (OJ  L  302, 

20.11.2003, p. 6). 

 
 
 
 
 
 
                                                 
the procedure  for  the clearance  of  accounts  of  the  EAGGF Guarantee Section3,  have 
expired. 

3   OJ  L  158,  8.7.1995,  p.  6.  Regulation  as  last  amended  by  Regulation  (EC)  No  2025/2001  (OJ  L  274, 

17.10.2001, p. 3).   

 
  
 
                                                 
(4) 

(5) 

(6) 

(7) 

(8) 

The  Commission  has  checked  the  information  submitted  and  communicated  to  the 
Member States before the 31 March 2004 the results of its verifications, along with the 
necessary amendments. 

Under  the  first  subparagraph  of  Article  7(1)  of  Regulation  (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 Regulation 
(EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to 
the  general  budget  of  the  European  Communities4,  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 verifications made, the annual accounts 
and  the  accompanying  documents  permit  the  Commission  to  take  a  decision  on  the 
integrality, accuracy and veracity of the accounts submitted. Annex I lists the amounts 
cleared by Member State. The details of these amounts were described in the Summary 
Report that was presented to the Fund Committee at the same time as this Decision. 

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

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  discipline5  lays 
down  that advances  against booking  are to be reduced for  expenditure  effected by the 
Member States after the limits or deadlines laid down. However, under 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.  Some  of  the 
expenditure declared 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  statutory  limits  or  deadlines  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. 

4  OJ L 248, 16.9.2002, p. 1. 
5  OJ L 244, 29.9.2000, p. 27. 

 
  
 
                                                 
(9) 

The Commission, in accordance with Article 14 of Regulation (EC) No 2040/2000 and 
Article 4(2) of Regulation (EC) No 296/96, has already reduced or suspended a number 
of  monthly  advances  on  entry  into  the  accounts  of  expenditure  for  the  2003  financial 
year and makes in this Decision 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 merely a temporary 
reimbursement  of  the  amounts  in  question,  they  should  not  be  recognised  in  this 
Decision,  without  prejudice  to  further  examination  under  Article  7(4)  of  Regulation 
(EC) No 1258/1999. 

(10)  The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95 lays down that 
the amounts that are recoverable from, or payable to, each Member State, in accordance 
with  the  accounts  clearance  decision  referred  to  in  the  first  subparagraph,  shall  be 
determined by deducting advances paid during the financial year in question, i.e. 2003, 
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. 

(11) 

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 taken subsequently by 
the  Commission  excluding  from  Community  financing  expenditure  not  effected  in 
accordance with Community rules, 

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  2003  financial  year  are  hereby  cleared.  The  amounts  which  are 
recoverable from, or payable to, each Member State under this Decision are set out in Annex I. 

Article 2 

For the 2003 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. 

Article 3 

This Decision is addressed to the Member States. 

Done at Brussels, 29 April 2004. 

For the Commission 

Franz FISCHLER 

Member of the Commission 

 
  
 
 
 
 
d
e
r
e
v
o
c
e
r

e
b

o
t

t
n
u
o
m
A

e
h
t

o
t

i

d
a
p

s
e
c
n
a
v
d
A

e
h
t

)
+
(

o
t

i

d
a
p
r
o

)
-
(

m
o
r
f

e
h
t

r
o
f

e
t
a
t
S

r
e
b
m
e
M

e
t
a
t
S

r
e
b
m
e
M

r
a
e
y

l

i

a
c
n
a
n
i
f

i

g
n
d
u
c
n

l

i

l

a
t
o
T

d
n
a
s
n
o
i
t
c
u
d
e
r

i

s
n
o
s
n
e
p
s
u
s

s
n
o
i
t
c
u
d
e
R

i

s
n
o
s
n
e
p
s
u
s

d
n
a

e
h
t

r
o
f

r
a
e
y

l

i

a
c
n
a
n
i
f

l

e
o
h
w

e
h
t

n

i

e
r
u
t
i
d
n
e
p
x
e

b
+
a

l

a
t
o
T

e
h
t

f
o

l

a
t
o
t

=

d
e
r
a
c
e
d

l

e
r
u
t
i
d
n
e
p
x
e
=

S
M

l

s
n
o
i
t
a
r
a
c
e
d
y
h
t
n
o
m

l

n
o
i
t
a
r
a
c
e
d

l

l

a
u
n
n
a

e
h
t
n

i

i

d
e
n
o
s
d

i

j

d
e
r
a
e
c

l

e
r
a

s
t
n
u
o
c
c
a

e
h
t

i

h
c
h
w

i

s
e
c
n
e
g
A
g
n
y
a
P
e
h
t

i

r
o
f

e
r
u
t
i
d
n
e
p
x
E

-

3
0
0
2

s
t
n
u
o
c
c
a

'

s
e
i
c
n
e
g
A
g
n
i
y
a
P
e
h
t

f
o
e
c
n
a
r
a
e
l
C

3
0
0
2

r
a
e
y

l
a
i
c
n
a
n
F

i

.
e
t
a
t
S
r
e
b
m
e
M
e
h
t
o
t
d
i
a
p
r
o
m
o
r
f
d
e
r
e
v
o
c
e
r

e
b
o
t

t
n
u
o
m
A

r
o
f

f
-
e
=
g

f

d
+
c
=
e

d

b
+
a
=
c

b

a

0
0
.
0

1
1
.
1
3
-

3
7
.
9
1
1
,
2
3
-

2
8
.
1
4
7
,
5
8
1
-

8
7
.
6
7
4
,
7
7
9
,
3
-

8
8
.
3
4
0
,
7
8
9
,
1
-

8
6
.
9
0
1
,
9
5
-

8
5
.
1
9
4
,
8
2
7
-

8
0
.
5
6
8
,
8
7
7
,
2
-

0
3
.
5
0
7
,
3
2
5
,
1
-

3
5
.
8
4
3
,
6
2
1
,
6
2
-

0
0
.
0

7
3
.
8
2
3
,
2
2
-

6
0
.
5
5
8
,
4
4
6
-

0
4
.
4
1
8
,
9
5
9
,
6
1
0
,
1

7
6
.
4
9
6
,
7
2
9
,
6
1
0
,
1

3
4
.
9
8
9
,
7
1
-

0
1
.
4
8
6
,
5
4
9
,
6
1
0
,
1

0
0
.
5
4
3
,
8
4
4
,
9
7
7

0
1
.
9
3
3
,
7
9
4
,
7
3
2

0
4
.
1
0
2
,
1
5
4
,
4
2
1
,
1

0
4
.
1
0
2
,
1
5
4
,
4
2
1
,
1

0
0
.
0

0
4
.
1
0
2
,
1
5
4
,
4
2
1
,
1

0
0
.
0

0
4
.
1
0
2
,
1
5
4
,
4
2
1
,
1

1
6
.
0
8
7
,
1
1
3
,
3
4
8
,
5

9
7
.
8
3
0
,
6
2
1
,
3
4
8
,
5

6
1
.
6
5
2
,
5
3
0
,
3
6
0
,
9

8
3
.
9
7
7
,
7
5
0
,
9
5
0
,
9

1
6
.
6
4
3
,
2
3
3
-

9
9
.
3
4
2
,
8
0
2
-

7
3
.
3
2
0
,
6
6
2
,
9
5
0
,
9

0
0
.
0

0
4
.
5
8
3
,
8
5
4
,
3
4
8
,
5

2
6
.
7
2
6
,
8
5
0
,
5
0
2
,
2

8
7
.
7
5
7
,
9
9
3
,
8
3
6
,
3

7
0
.
0
6
7
,
6
9
3
,
4
7
8

6
9
.
8
2
7
,
6
9
3
,
4
7
8

2
8
.
0
2
8
,
6
-

8
7
.
9
4
5
,
3
0
4
,
4
7
8

0
0
.
0

1
0
.
5
4
5
,
7
6
0
,
9
5
4
,
6

3
1
.
1
0
5
,
0
8
0
,
7
5
4
,
6

8
0
.
3
6
7
,
7
9
7
,
6
1
-

1
2
.
4
6
2
,
8
7
8
,
3
7
4
,
6

4
6
.
3
5
0
,
7
8
2
,
7
3
1

2
0
.
8
8
7
,
7
6
0
,
9
1
4
,
0
1

4
4
.
6
9
2
,
9
3
3
,
8
1
4
,
0
1

8
7
.
4
6
8
,
5
7
6
,
5
-

2
2
.
1
6
1
,
5
1
0
,
4
2
4
,
0
1

9
9
.
4
4
2
,
6
7
4
,
0
0
7
,
9

3
2
.
6
1
9
,
8
3
5
,
3
2
7

6
2
.
0
2
1
,
3
2
7
,
2
7
3
,
5

3
7
.
1
7
7
,
6
9
5
,
6
4
3
,
5

4
6
.
3
7
8
,
4
7
6
,
0
3
-

7
3
.
5
4
6
,
1
7
2
,
7
7
3
,
5

5
3
.
0
1
0
,
9
8
0
,
7
5
7
,
2

7
2
.
5
4
1
,
0
1
3
,
4
5
7
,
2

3
9
.
4
7
3
,
1
2
4
,
1
1
-

0
2
.
0
2
5
,
1
3
7
,
5
6
7
,
2

1
5
.
6
6
2
,
8
1
2
,
5
4
9
,
1

3
8
.
6
5
1
,
9
5
1
,
5
4
9
,
1

9
0
.
6
3
1
,
5
2
6
-

2
9
.
2
9
2
,
4
8
7
,
5
4
9
,
1

0
0
.
0

6
0
.
0
0
6
,
7
5
2
,
3
4

6
7
.
4
9
8
,
3
3
7
,
1
4

3
0
.
4
8
9
,
6
4
5
,
9
4
8

6
6
.
5
5
6
,
4
2
5
,
9
4
8

1
6
.
4
9
2
,
3
1
7
,
9
5
3
,
1

5
5
.
9
3
4
,
8
6
0
,
9
5
3
,
1

6
1
.
8
1
1
,
5
9
5
,
2
-

7
9
.
8
3
2
,
6
9
2
,
1
-

7
4
.
5
9
8
,
1
2
1
-

2
9
.
2
1
0
,
9
2
3
,
4
4

2
9
.
2
1
0
,
9
2
3
,
4
4

2
5
.
8
7
6
,
4
6
3
,
0
6
3
,
1

7
4
.
3
5
6
,
1
4
4
,
2
9
6

3
1
.
1
5
5
,
6
4
6
,
9
4
8

7
5
.
1
9
1
,
8
9
8
,
4
4
7

5
7
.
8
8
4
,
1
6
2
,
1
1
9
,
7

5
7
.
8
8
4
,
1
6
2
,
1
1
9
,
7

4
3
.
3
1
9
,
4
3
8
,
5

1
4
.
5
7
5
,
6
2
4
,
5
0
9
,
7

1
4
.
5
7
5
,
6
2
4
,
5
0
9
,
7

0
2
.
0
2
5
,
1
3
7
,
5
6
7
,
2

2
9
.
2
9
2
,
4
8
7
,
5
4
9
,
1

7
3
.
5
4
6
,
1
7
2
,
7
7
3
,
5

5
0
.
5
2
0
,
3
2
9
,
7
6
6

6
5
.
9
5
3
,
8
4
7
,
4
0
1

7
3
.
3
2
0
,
6
6
2
,
9
5
0
,
9

7
5
.
0
1
2
,
1
9
5
,
6
3
3
,
6

8
7
.
9
4
5
,
3
0
4
,
4
7
8

5
9
.
0
2
3
,
7
2
4
,
2
2
-

8
8
.
7
6
1
,
2
7
3
,
9
3
6
,
2

3
9
.
6
4
8
,
4
4
9
,
6
1
6
,
2

4
8
.
2
8
5
,
3
5
9
,
3
3
-

7
7
.
9
2
4
,
8
9
8
,
0
5
6
,
2

7
7
.
9
2
4
,
8
9
8
,
0
5
6
,
2

n
o
i
t
a
r
a
c
e
d

l

l

a
u
n
n
a

e
h
t

f
o

l

a
t
o
t

e
h
t

,
s

i

t
n
u
o
c
c
a
o
t
n

i

n
e
k
a
t

t
n
u
o
m
a
e
h
t

e
t
a
t
S

r
e
b
m
e
M
e
h
t

o
t

i

d
a
p

r
o
m
o
r
f

d
e
r
e
v
o
c
e
r

e
b

o
t

t
n
u
o
m
a

e
h
t

f
o
n
o
i
t
a
u
c
a
c

l

l

e
h
t

r
o
F

s
n
o
i
t
c
e
r
r
o
c

e
h
t

l

r
a
u
c
i
t
r
a
p
n

i

d
e
d
d
a
e
r
a
h
c
h
w
o
t

i

,

m
e
t
s
y
s
e
c
n
a
v
d
a

e
h
t

n

i

t
n
u
o
c
c
a

o
t
n

i

n
e
k
a
t

e
s
o
h
t
e
r
a

i

s
n
o
s
n
e
p
s
u
s

d
n
a

s
n
o
i
t
c
u
d
e
r

e
h
T

3
0
0
2

r
e
b
o
t
c
O
d
n
a

r
e
b
m
e
t
p
e
S

,
t
s
u
g
u
A
n

i

d
e
h
s

i
l

b
a
t
s
e

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

f
o

t
c
e
p
s
e
r

n
o
n
e
h
t

r
o
f

i

i

j

)
b
.
l
o
c
(
d
e
n
o
s
d
e
r
u
t
i
d
n
e
p
x
e
e
h
t

r
o
f

s
n
o
i
t
a
r
a
c
e
d

l

l

y
h
t
n
o
m
e
h
t

f
o

l

a
t
o
t

e
h
t

,
r
o
)
a

.
l
o
c
(

d
e
r
a
e
c

l

e
r
u
t
i
d
n
e
p
x
e
e
h
t

r
o
f

R
U
E

R
U
E

R
U
E

K
K
D

R
U
E

T
A

E
B

E
D

K
D

S
E

R
U
E

I

F

R
U
E

R
F

R
U
E

R
G

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

K
E
S

P
B
G

E

I

T

I

U
L

L
N

T
P

E
S

K
U

)
1
(

)
2
(

l

s
x
.
N
E
-
a
6
-
5
5
1
L

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Clearance of the Paying Agencies' accounts 
Financial year 2003

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

Paying Agency

Member
State
Germany
Germany
Germany
Germany
Germany
Germany

Belgium
Belgium
Belgium

Bayern Umwelt
Baden Württemberg
Berlin
Hamburg
Bayern StMELF
Niedersachsen

ALT
ALP
BIRB

Spain

Navarra

France
France
France
France
France
France
France
France

ONIC
ONIOL
FIRS
CNASEA
ONIFLHOR
OFIVAL
SDE
ONIVINS

Luxembourg

Ministere de l'Agriculture

The Netherlands
The Netherlands

HPA
LASER

Portugal

INGA

United Kingdom
United Kingdom
United Kingdom
United Kingdom
United Kingdom
United Kingdom

RPA
DARD
SEERAD
FC
CCW
NAW

Sweden

Swedish Board of Agriculture

L155-6a-EN.xls