Corrigendum to 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 (OJ L 155, 30.4.2004)
Date: 2004-06-01
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, agricultural expenditure, budget policy, closing of accounts

L 193/102

EN

Official Journal of the European Union

1.6.2004

Corrigendum to 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

(Official Journal of the European Union L 155 of 30 April 2004)

Decision 2004/451/EC should read as follows:

COMMISSION DECISION

of 29 April 2004

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

(notified under document number C(2004) 1699)

(Text with EEA relevance)

(2004/451/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Com-
munity,

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)

(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 trans-
mitted 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 Regu-
lation (EC) No 1663/95 of 7 July 1995 laying down
detailed rules for the application of Council Regulation
(EEC)

(4)

(5)

No 729/70 regarding the procedure for the clearance of
the EAGGF Guarantee Section (3), have
accounts of
expired.

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 Regu-
lation (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 deci-
sions 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 Regu-
lation (EC, Euratom) No 1605/2002 of 25 June 2002 on
the Financial Regulation applicable to the general budget
of the European Communities (4), 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 expendi-
ture or a reduction in expenditure.

(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).

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

1.6.2004

EN

Official Journal of the European Union

L 193/103

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.

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
the 2003 financial year are hereby
Section in respect of
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

(6)

(7)

(8)

(9)

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 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.

(11)

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 disci-
pline (1) 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 extenu-
ating 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.

The Commission, in accordance with Article 14 of Regu-
lation (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 reimburse-
ment 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

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

ANNEX 1

Clearance of the Paying Agencies' accounts

Financial year 2003

Amount to be recovered from or paid to the Member State.

2003 - Expenditure for the Paying Agencies for which
the accounts are

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

a

b

c=a+b

d

e=c+d

f

g=e-f

EUR

EUR

EUR

DKK

EUR

EUR

EUR

EUR

EUR

EUR

EUR

EUR

EUR

SEK

GBP

1 124 451 201,40

0,00

1 124 451 201,40

0,00

1 124 451 201,40

1 124 451 201,40

237 497 339,10

779 448 345,00

1 016 945 684,10

3 638 399 757,78

2 205 058 627,62

5 843 458 385,40

9 059 266 023,37

0,00

9 059 266 023,37

-17 989,43

-332 346,61

-208 243,99

1 016 927 694,67

1 016 959 814,40

5 843 126 038,79

5 843 311 780,61

9 059 057 779,38

9 063 035 256,16

6 336 591 210,57

137 287 053,64

6 473 878 264,21

-16 797 763,08

6 457 080 501,13

6 459 067 545,01

874 403 549,78

0,00

874 403 549,78

-6 820,82

874 396 728,96

874 396 760,07

0,00

-32 119,73

-185 741,82

-3 977 476,78

-1 987 043,88

-31,11

723 538 916,23

9 700 476 244,99

10 424 015 161,22

-5 675 864,78

10 418 339 296,44

10 419 067 788,02

-728 491,58

2 765 731 520,20

1 945 784 292,92

5 377 271 645,37

2 765 731 520,20

-11 421 374,93

2 754 310 145,27

2 757 089 010,35

-2 778 865,08

0,00

1 945 784 292,92

-625 136,09

1 945 159 156,83

1 945 218 266,51

-59 109,68

5 377 271 645,37

-30 674 873,64

5 346 596 771,73

5 372 723 120,26

-26 126 348,53

44 329 012,92

44 329 012,92

667 923 025,05

104 748 359,56

692 441 653,47

1 360 364 678,52

744 898 191,57

849 646 551,13

7 905 426 575,41

7 905 426 575,41

-2 595 118,16

-1 296 238,97

-121 895,47

5 834 913,34

41 733 894,76

43 257 600,06

-1 523 705,30

1 359 068 439,55

1 359 713 294,61

849 524 655,66

849 546 984,03

7 911 261 488,75

7 911 261 488,75

-644 855,06

-22 328,37

0,00

2 650 898 429,77

2 650 898 429,77

-33 953 582,84

2 616 944 846,93

2 639 372 167,88

-22 427 320,95

MS

AT

BE

DE

DK

ES

FI

FR

GR

IE

IT

LU

NL

PT

SE

UK

(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 (col. a) or, the total of the monthly declarations for the

expenditure disjoined (col. 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 2003

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1.6.2004

EN

Official Journal of the European Union

L 193/105

ANNEX II

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

Member

Paying Agency

Germany

Germany

Germany

Germany

Germany

Germany

Belgium

Belgium

Belgium

Spain

France

France

France

France

France

France

France

France

Luxembourg

The Netherlands

The Netherlands

Portugal

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

Sweden

Bayern Umwelt

Baden Württemberg

Berlin

Hamburg

Bayern StMELF

Niedersachsen

ALT

ALP

BIRB

Navarra

ONIC

ONIOL

FIRS

CNASEA

ONIFLHOR

OFIVAL

SDE

ONIVINS

Ministere de l'Agriculture

HPA

LASER

INGA

RPA

DARD

SEERAD

FC

CCW

NAW

Swedish Board of Agriculture