2005/385/EC: Commission Decision of 13 May 2005 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2004 financial year (notified under document number C(2005) 1443)
Date: 2005-05-13
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, closing of accounts, financial year

L 127/22

EN

Official Journal of the European Union

20.5.2005

COMMISSION DECISION

of 13 May 2005

on the clearance of the accounts of Member States' expenditure financed by the European
Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2004 financial year

(notified under document number C(2005) 1443)

(2005/385/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

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,

(5)

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 2004 financial year
of expenditure incurred by the Member States between
16 October 2003 and 15 October 2004.

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

the

of

(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 1655/2004 (OJ L 298, 23.9.2004, p. 3).

(3) OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation

(EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6 ).

The Commission has checked the information submitted
and communicated to the Member States before
31 March 2005 the results of
its verifications, along
with the necessary amendments.

the

year

accounts

the Regulation,

Under the first subparagraph of Article 7(1) of Regu-
lation (EC) No 1663/95,
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
the amount of expenditure
7(4) of
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
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 Communities (4), the
outcome of the clearance decision, that is to say any
discrepancy which may occur between the total expen-
for a financial year
diture booked to the accounts
to Article 151(1) and Article 152 and the
pursuant
total
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.

expenditure

concerned,

including

the

(6)

For certain paying agencies,
in the light of the verifi-
cations made, the annual accounts and the accompanying
documents permit the Commission to take a decision on
the accounts
the integrality, accuracy and veracity of
amounts
submitted. Annex I
cleared by
the
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.

lists

(7)

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.

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

20.5.2005

EN

Official Journal of the European Union

L 127/23

(8)

(9)

(10)

14

Council

Regulation

in liaison
Article 4(2) of Regulation (EC) No 296/96,
with Article
(EC)
of
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 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, defi-
nitively 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
advances on entry into the
number of monthly
accounts of expenditure for the 2004 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.

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,
from expenditure recognised for
that year in accordance with the first subparagraph.
Such amounts are to be deducted from, or added to,

i.e. 2004,

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
the Commission
decisions
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 2004 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 2004 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, 13 May 2005.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

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

L 127/24

EN

Official Journal of the European Union

20.5.2005

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20.5.2005

EN

Official Journal of the European Union

L 127/25

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L 127/26

EN

Official Journal of the European Union

20.5.2005

ANNEX II

Clearance of the Paying Agencies' accounts Financial year 2004

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

Member State

Germany

Spain

France

Italy

Paying Agency

Bayern Umwelt

Madrid

SDE

AGEA

Luxembourg

Ministère de l'agriculture