Commission Regulation (EC) No 40/2006 of  10 January 2006  amending Regulation (EC) No 4/2004 laying down detailed rules for the application of Council Regulation (EEC) No 4045/89 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund
Date: 2006-01-10
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU financing, data processing, disclosure of information, financial control, management audit

L 8/4

EN

Official Journal of the European Union

13.1.2006

COMMISSION REGULATION (EC) No 40/2006

of 10 January 2006

amending Regulation (EC) No 4/2004 laying down detailed rules for the application of Council
Regulation (EEC) No 4045/89 on scrutiny by Member States of transactions forming part of the
system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee
Fund

(1)

(2)

(3)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 4045/89 of 21
December 1989 on scrutiny by Member States of transactions
financing by the Guarantee
forming part of
Section of the European Agricultural Guidance and Guarantee
Fund and repealing Directive 77/435/EEC (1), and in particular
Article 19 thereof,

the system of

Whereas:

Regulation (EEC) No 4045/89 requires Member States to
communicate to the Commission certain information.
Commission Regulation (EC) No 4/2004 (2) provides
the form and content of
for
the standardisation of
it
standardisation makes
such communications. As
easier to use the information submitted and ensures
uniformity of approach, further detailed rules should be
adopted on the form and content of
the communi-
cations.

‘1.
The annual report referred to in Article 9(1) of
Regulation (EEC) No 4045/89 shall
include detailed
information on each of the aspects of the application
of that Regulation as set out in part I of Annex II to
this Regulation and shall include detailed information in
accordance with the specimen forms set out in part II of
that Annex.’;

(b) paragraph 3 is replaced by the following:

‘3.
The list of undertakings referred to in Article 7(2)
of Regulation (EEC) No 4045/89 shall be drawn up in
accordance with the specimen form set out in Annex IV
to this Regulation and shall include transaction data in a
format specified under Article 6(3).’;

(c)

the following paragraph 8 is added:

‘8.
The risk analysis referred to in Article 2(2) of
Regulation (EEC) No 4045/89 shall be drawn up in
accordance with the specimen form set out in Annex
IX to this Regulation.’;

Regulation (EC) No 4/2004 should therefore be amended
accordingly.

‘Article 6

2. Article 6 is replaced by the following:

The measures provided for in this Regulation are in
accordance with the opinion of the Committee for the
European Agricultural Guidance and Guarantee Fund,

1.
The information to be submitted pursuant to Article
5(1) to (4) and (7) and (8) shall be communicated in elec-
tronic
the
Commission.

form in the

specified by

format

to be

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 4/2004 is amended as follows:

1. Article 5 is amended as follows:

(a) paragraph 1 is replaced by the following:

(1) OJ L 388, 30.12.1989, p. 18. Regulation as last amended by Regu-

lation (EC) No 2154/2002 (OJ L 328, 5.12.2002, p. 4).

(2) OJ L 2, 6.1.2004, p. 3.

2.
The information to be submitted pursuant to Article
5(5) and (6) shall be communicated on paper or in electronic
form, in a format to be agreed between the sender and the
recipient. Confirmation of
receipt of each request/reply
received pursuant to Article 5(5) and (6) should be sent to
the sender.

3.
Transaction data pursuant to Article 7 of Regulation
(EEC) No 4045/89 shall be communicated in electronic form
in the format specified in Annex I, Annex II, point 2 and in
Annex III to Commission Regulation (EC) No 2390/1999 (*).

___________
(*) OJ L 295, 16.11.1999, p.1.’;

13.1.2006

EN

Official Journal of the European Union

L 8/5

3. Annex II is replaced by the text in Annex I to this Regu-

6. A new Annex IX, the text of which is set out in Annex IV to

lation;

this Regulation, is added.

4. Annex III is replaced by the text in Annex II to this Regu-

Article 2

lation;

5. Annex VIII
Regulation;

is replaced by the text in Annex III to this

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

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

Done at Brussels, 10 January 2006.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

L 8/6

EN

Official Journal of the European Union

13.1.2006

ANNEX I

‘ANNEX II

PART I

Information to be contained in the annual report provided for in Article 9(1) of Regulation (EEC) No 4045/89

1. Administration of Regulation (EEC) No 4045/89

Information shall be provided concerning the administration of Regulation (EEC) No 4045/89, including changes to
the organisations responsible for controls and to the special department responsible for monitoring the application of
that Regulation, as referred to in Article 11 thereof, and to the competences of those organisations.

2. Legislative changes

Information shall be provided regarding any national legislative changes relevant to the application of Regulation (EEC)
No 4045/89 that have intervened since the previous annual report.

3. Amendments to the scrutiny programme

A description shall be provided of any amendments or modifications that were made to the scrutiny programme
submitted to the Commission under Article 10(2) of Regulation (EEC) No 4045/89 since the date of submission of
that programme.

4. Execution of the scrutiny programme covered by the present report

Information shall be provided on the execution of the programme of scrutinies for the period ending on 30 June
preceding the closing date for submission of the report, as referred to in Article 9(1) of Regulation (EEC) No 4045/89,
including the following points, both in total and broken down by control body (where more than one carries out
controls pursuant to that Regulation):

(a) the number of undertakings scrutinised during the scrutiny period, in accordance with the specimen form shown

in sheet A of this Annex;

(b) the number of undertakings still in the course of being scrutinised, in accordance with specimen form shown in

sheet A of this Annex;

(c) the number of undertakings that were not subject to scrutiny during the period in question as a result of the non-

execution of some scrutinies, in accordance with the specimen form shown in sheet A of this Annex;

(d) the reasons why the scrutinies referred to in point (c) were not carried out;

(e) the breakdown, by amounts received by or paid to, and by measure, of the scrutinies referred to in points (a), (b)

and (c), in accordance with the specimen form shown in sheet B of this Annex;

(f)

the results of the scrutinies referred to in point (a), in accordance with the specimen form shown in sheet C of this
Annex, including:

(i)

the number of scrutinies for which irregularities were discovered, and the number of undertakings involved;

(ii)

the nature of these irregularities;

(iii) the measure concerned where an irregularity was discovered;

(iv) the estimated financial consequence of each irregularity;

(g) an indication of the average duration of scrutinies in person/days, indicating, where practicable, the time spent on

planning, preparation, execution of controls, and reporting.

13.1.2006

EN

Official Journal of the European Union

L 8/7

5. Execution of the scrutiny programmes preceding the one covered by the present programme

The report shall contain the results of the scrutinies carried out in respect of previous scrutiny periods, for which the
results were not available at the time of the submission of the reports for those scrutiny periods, including for each
previous scrutiny period:

(a) the status of scrutinies communicated pursuant to point 4(b) and (c) in previous annual scrutiny reports,

in

accordance with the specimen form shown in sheet D of this Annex;

(b) the number of scrutinies through which irregularities were discovered, and the number of undertakings involved,

in accordance with the specimen form shown in sheet C of this Annex;

(c) the nature of these irregularities, in accordance with the specimen form shown in sheet C of this Annex;

(d) the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in

sheet C of this Annex;

(e) the estimated financial consequence of each irregularity, in accordance with the specimen form shown in sheet C

of this Annex.

The results of the scrutinies pursuant to the third subparagraph of Article 7(1) of Regulation (EEC) No 4045/89 shall
be presented as such.

6. Mutual assistance

Mutual assistance requests made and received pursuant to Article 7 of Regulation (EEC) No 4045/89 shall be
communicated, including the results of scrutinies carried out as a matter of priority pursuant to Article 7(2) and
(4) of that Regulation, and a summary of the lists both sent and received pursuant to Article 7(2) and (3) of that
Regulation.

7. Resources

Details on the resources available for the carrying out of the scrutinies under Regulation (EEC) No 4045/89 shall be
transmitted, including:

(a) the number of staff, expressed in person/years, allocated to scrutinies pursuant to Regulation (EEC) No 4045/89,

by control body and, where appropriate, region;

(b) training received by staff working on scrutinies pursuant to Regulation (EEC) No 4045/89, with an indication of
the proportion of the staff referred to in point (a) who have received such training, and the nature of the training
itself; and

(c) computer equipment and tools at the disposal of staff working on scrutinies pursuant to Regulation (EEC) No

4045/89.

8. Difficulties in applying Regulation (EEC) No 4045/89

Information shall be provided on any difficulties encountered in the application of the Regulation, and the measures
taken to overcome them or proposals to this end.

9. Suggestions for improvement

Where appropriate, suggestions shall be made for the improvement, either of the application of Regulation (EEC) No
4045/89 or, of that Regulation itself.

L 8/8

EN

Official Journal of the European Union

13.1.2006

SHEET A

PART II

SCRUTINY REPORT FOR THE PERIOD …

(Article 9 of Regulation (EEC) No 4045/89)

13.1.2006

EN

Official Journal of the European Union

L 8/9

e
s
o
h
t

o
t

g
n
i
t
a
l
e
r

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
t

e
s
o
h
t

o
t

g
n
i
t
a
l
e
r

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
t

e
s
o
h
t

o
t

g
n
i
t
a
l
e
r

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
t

i

s
g
n
k
a
t
r
e
d
n
u

)

R
U
E
(

i

s
g
n
k
a
t
r
e
d
n
u

)

R
U
E
(

i

s
g
n
k
a
t
r
e
d
n
u

)

R
U
E
(

)

R
U
E
(

d
e
l
l

o
r
t
n
o
c

y
l
l
a
u
t
c
a

e
r
u
t
i
d
n
e
p
x
e

)

R
U
E
(

)

5
B

(

d
e
l
l

o
r
t
n
o
c

t
o
n

i

s
g
n
k
a
t
r
e
d
n
U

)
i
(

)

4
B

(

f
o

e
s
r
u
o
c

e
h
t

n

i

i

s
g
n
k
a
t
r
e
d
n
U

l

o
r
t
n
o
c

)
i
(

)
i
i
(

…

e
m
m
a
r
g
o
r
p

y
n
i
t
u
r
c
S

)

3
B

(

i

s
g
n
k
a
t
r
e
d
n
u

d
e
l
l

o
r
t
n
o
C

)
i
(

r
o
f

…
y
n
i
t
u
r
c
s

d
e
t
c
e
l
e
s

i

s
g
n
k
a
t
r
e
d
n
u

o
t

)

2
B

(

g
n
i
t
a
l
e
r

e
r
u
t
i
d
n
e
p
x
e

f
o

e
u
l
a
v

l
a
t
o
T

…
D
O
R
E
P

I

E
H
T

R
O
F

T
R
O
P
E
R

Y
N
I
T
U
R
C
S

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

9

e
l
c
i
t
r
A

(

l
a
i
c
n
a
n
i
f

F
G
G
A
E

e
h
t

f
o

t
c
e
p
s
e
r

n

i

s
g
n
i
d
a
e
h

t
e
g
d
u
b

d
n
u
F

e
e
t
n
a
r
a
u
G

F
G
G
A
E

o
t

n
o
i
t
a
l
e
r

n

i

l

o
r
t
n
o
c

f
o

t
r
o
p
e
R

…

r
a
e
y

)

(

1
B

o
N

m
e
t
I

r
o

e
l
c
i
t
r
A

t
e
g
d
u
B

F
G
G
A
E

B

T
E
E
H
S

:
s
l
a
t
o
T

L 8/10

EN

Official Journal of the European Union

13.1.2006

e
h
t

f
o

t
c
e
p
s
e
r

n

i

s
g
n
i
d
a
e
h

t
e
g
d
u
b

d
n
u
F

e
e
t
n
a
r
a
u
G

F
G
G
A
E

o
t

n
o
i
t
a
l
e
r

n

i

d
e
r
e
v
o
c
s
i
d

s
e
i
t
i
r
a
l
u
g
e
r
r
i

l
a
i
t
n
e
t
o
P

…

r
a
e
y

l
a
i
c
n
a
n
i
f

F
G
G
A
E

)

(

6
C

h
c
a
e

f
o

e
r
u
t
a
n

d
n
a

n
o
i
t
p
i
r
c
s
e
D

e
h
t

,

d
e
r
e
v
o
c
s
i
d

y
t
i
r
a
l
u
g
e
r
r
i

l
a
i
t
n
e
t
o
p

-
r
e
d
n
u

e
h
t

f
o

)
s
(
r
e
b
m
u
n

e
c
n
e
r
e
f
e
r

F
A
L
O

e
h
t

d
n
a

d
e
n
r
e
c
n
o
c

)
s
(
g
n
k
a
t

i

-
u
m
m
o
c

e
r
e
h
w

)
s
(
r
e
b
m
u
n

e
c
n
e
r
e
f
e
r

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

h
t
i

w

e
c
n
a
d
r
o
c
c
a

n

i

f
o

n
o
i
t
a
c
i
n

3

e
l
c
i
t
r
A

t
n
e
s

n
e
e
b

s
a
h

1
9
/
5
9
5

o
N

…

e
m
m
a
r
g
o
r
p

y
n
i
t
u
r
c
S

)

(

5
C

-
e
r
r
i

l
a
i
t
n
e
t
o
p

f
o

e
u
l
a
v

d
e
t
a
m

i
t
s
E

s
e
i
t
i
r
a
l
u
g

d
e
n
r
e
c
n
o
c

i

s
g
n
k
a
t
r
e
d
n
u

f
o

r
e
b
m
u
N

d
e
n
r
e
c
n
o
c

s
t
n
e
m
y
a
p

f
o

r
e
b
m
u
N

)

(

4
C

)

(

3
C

)

(

2
C

s
e
i
t
i
r
a
l
u
g
e
r
r
i

l
a
i
t
n
e
t
o
p

f
o

r
e
b
m
u
N

d
e
r
e
v
o
c
s
i
d

)

(

1
C

o
N

m
e
t
I

r
o

e
l
c
i
t
r
A

t
e
g
d
u
B

F
G
G
A
E

:
s
l
a
t
o
T

…
D
O
R
E
P

I

E
H
T

R
O
F

T
R
O
P
E
R

Y
N
I
T
U
R
C
S

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

9

e
l
c
i
t
r
A

(

C

T
E
E
H
S

13.1.2006

EN

Official Journal of the European Union

L 8/11

…
D
O
R
E
P

I

E
H
T

R
O
F

T
R
O
P
E
R

Y
N
I
T
U
R
C
S

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

9

e
l
c
i
t
r
A

(

D

T
E
E
H
S

L 8/12

EN

Official Journal of the European Union

13.1.2006

I
I

X
E
N
N
A

I
I
I

X
E
N
N
A

‘

A

T
E
E
H
S

13.1.2006

EN

Official Journal of the European Union

L 8/13

t
e
g
d
u
b

F
G
G
A
E

y
b

i

s
g
n
k
a
t
r
e
d
n
u

f
o

r
e
b
m
u
N

e
m
m
a
r
g
o
r
p

y
n
i
t
u
r
c
s

e
h
t

n

i

d
e
d
u
l
c
n

i

i

g
n
d
a
e
h

n

i

d
e
d
u
l
c
n

…

e
m
m
a
r
g
o
r
p

y
n
i
t
u
r
c
s

e
h
t

i

i

s
g
n
k
a
t
r
e
d
n
u

o
t

g
n
i
t
a
l
e
r

i

g
n
d
a
e
h

)

5
B

(

t
e
g
d
u
b

F
G
G
A
E

y
b

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
T

)

R
U
E
(

)

4
B

(

…

r
a
e
y

l
a
i
c
n
a
n
i
f

F
G
G
A
E

)

3
B

(

t
e
g
d
u
b

F
G
G
A
E

y
b

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
T

e
s
o
h
w

i

s
g
n
k
a
t
r
e
d
n
u

o
t

g
n
i
t
a
l
e
r

i

g
n
d
a
e
h

,
f
o
e
r
e
h
t

m
u
s

e
h
t

…
0
0
0
0
4

)

R
U
E
(

R
U
E

e
v
o
b
a

e
r
e
w

r
o

,
s
t
n
e
m
y
a
p

r
o

s
t
p
i
e
c
e
r

t
e
g
d
u
b

F
G
G
A
E

…

)

R
U
E
(

i

g
n
d
a
e
h

)

2
B

(

y
b

e
r
u
t
i
d
n
e
p
x
e

l
a
t
o
T

)

(

1
B

o
N

m
e
t
I

r
o

e
l
c
i
t
r
A

t
e
g
d
u
B

F
G
G
A
E

:
s
l
a
t
o
T

…
D
O
R
E
P

I

E
H
T

R
O
F

E
M
M
A
R
G
O
R
P

Y
N
I
T
U
R
C
S

D
E
S
O
P
O
R
P

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

0
1

e
l
c
i
t
r
A

(

s
g
n
i
d
a
e
h

t
e
g
d
u
b

d
n
u
F

e
e
t
n
a
r
a
u
G

F
G
G
A
E

o
t

s
n
o
i
t
a
l
e
r

n

i

l

o
r
t
n
o
c

f
o

e
m
e
h
c
S

B

T
E
E
H
S

L 8/14

EN

Official Journal of the European Union

13.1.2006

s
l
a
s
o
p
o
r
p

e
h
t

n

i

d
e
d
u
l
c
n

i

e
s
o
h
t

m
o
r
f

r
e
f
f
i
d

e
s
e
h
t

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

n
e
e
b

e
v
a
h

i

s
e
u
q
n
h
c
e
t

n
o
i
t
c
e
l
e
s

s
i
s
y
l
a
n
a

k
s
i
r

e
r
e
h
w
s
r
o
t
c
e
s

r
e
h
t
o

d
n
a

s
d
n
u
f
e
r

t
r
o
p
x
e

f
o

a
e
r
a

e
h
t

n

i

e
m
m
a
r
g
o
r
p

e
h
t

p
u

i

g
n
w
a
r
d

n

i

d
e
t
p
o
d
a

a
i
r
e
t
i
r
C

.

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

)

2
2

(

e
l
c
i
t
r
A

o
t

t
n
a
u
s
r
u
p

n
o
i
s
s
i

m
m
o
C

e
h
t

o
t

t
n
e
s

s
i
s
y
l
a
n
a

k
s
i
r

r
o
f

…
D
O
R
E
P

I

E
H
T

R
O
F

E
M
M
A
R
G
O
R
P

Y
N
I
T
U
R
C
S

D
E
S
O
P
O
R
P

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

0
1

e
l
c
i
t
r
A

(

C

T
E
E
H
S

e
s
a
e
r
c
n

i

l
a
n
o
i
t
p
e
c
x
e

r
o

s
e
i
t
i
r
a
l
u
g
e
r
r
i

d
e
t
c
e
t
e
d

.

g
.
e

,
s
l
i
a
t
e
d

f
e
i
r
b

e
v
i
g
(

d
e
t
p
o
d
a

a
i
r
e
t
i
r
c

n
o
i
t
c
e
l
e
s

d
n
a

k
s
i
r

n
o

s
t
n
e
m
m
o
C

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

n

i

)
x
e
n
n
A

s
i
h
t

f
o

)

1
B

(

n
m
u
o
c

l

,

B

t
e
e
h
s

n

i

t
u
o

t
e
s

s
a

i

g
n
d
a
e
h

t
e
g
d
u
b

F
G
G
A
E

w
o
h
s
(

d
e
s
o
p
o
r
p

s
i

y
n
i
t
u
r
c
s

e
r
e
h
w

r
o
t
c
e
S

13.1.2006

EN

Official Journal of the European Union

L 8/15

y
n
i
t
u
r
c
s

r
o
f

n
o
s
a
e
r

c
i
f
i
c
e
p
S

e
s
i
n
i
t
u
r
c
s

o
t

d
e
s
o
p
o
r
p

s
i

t
i

t
a
h
t

i

s
g
n
k
a
t
r
e
d
n
u

f
o

r
e
b
m
u
N

i

g
n
d
a
e
h

t
e
g
d
u
b

F
G
G
A
E

)
)

(

1
B

n
m
u
o
c

l

,

B

t
e
e
h
s

n

i

t
u
o

t
e
s

s
a
(

…
D
O
R
E
P

I

E
H
T

R
O
F

E
M
M
A
R
G
O
R
P

Y
N
I
T
U
R
C
S

D
E
S
O
P
O
R
P

)

9
8
/
5
4
0
4

o
N

)

C
E
E
(

n
o
i
t
a
l
u
g
e
R

f
o

0
1

e
l
c
i
t
r
A

(

…

r
a
e
y

l
a
i
c
n
a
n
i
f

F
G
G
A
E

e
h
t

g
n
i
r
u
d

0
0
0
0
4

R
U
E

n
a
h
t

s
s
e
l

e
r
e
w

,
f
o
e
r
e
h
t

m
u
s

e
h
t

r
o

,
s
t
n
e
m
y
a
p

r
o

s
t
p
i
e
c
e
r

e
s
o
h
w

i

s
g
n
k
a
t
r
e
d
n
u

f
o

,

y
n
a

f
i

,
s
e
i
n
i
t
u
r
c
s

d
e
s
o
p
o
r
P

D

T
E
E
H
S

L 8/16

EN

Official Journal of the European Union

13.1.2006

E

T
E
E
H
S

13.1.2006

EN

Official Journal of the European Union

L 8/17

ANNEX III

‘ANNEX VIII

QUARTERLY REPORT

(as provided for in the first subparagraph of Article 7(4) of Regulation (EEC) No 4045/89)
of … (Member State)

on requests for inspection and on the results of inspection for the first [ ], second [ ], third [ ], fourth [ ]
quarter 20…

QUARTERLY OVERVIEW TABLE:

REQUESTS sent to:

Member State

Total number per Member
State

REQUEST

Date sent

Reference No

Total:

REPLIES sent to:

Member State

Total number per Member
State

REPLY

Date sent

Reference No

Total:

Notes on boxes:

Each request/reply sent during the quarter is to be included in the overview table.
Where applicable additional rows are to be added.

The reference number for replies sent is to be the same as the reference number on the corresponding request for
inspection.

L 8/18

EN

Official Journal of the European Union

13.1.2006

SHEET A

13.1.2006

EN

Official Journal of the European Union

L 8/19

SHEET B

L 8/20

EN

Official Journal of the European Union

13.1.2006

ANNEX IV

‘ANNEX IX

Information to be contained in the annual risk analysis referred to in Article 2(2) of Regulation (EEC) No
4045/89

1. Assessment of previous year’s risk analysis

Information shall be provided concerning the assessment of effectiveness of the previous year’s risk analysis, including
the evaluation of its strengths and weaknesses. Any possibilities for improvement shall be clearly identified and
implementation thereof shall be considered.

2. Library of information

Information shall be provided on all sources of information taken into account in order to prepare and conduct the
risk analysis. Particular reference shall be made to Regulation (EEC) No 386/90.

3. Selection procedure

A description shall be provided of the procedure to be applied in order to select the undertakings to be scrutinised. A
clear indication shall be made of the number/percentage of undertakings and sectors/measures to which risk analysis,
random, automatic and/or manual selection shall be applied. Sectors/measures to be excluded shall be clearly identified
and the reasons for exclusion shall be described.

4. Risk factors and risk values to be applied

Where risk analysis shall be applied, information shall be provided on all risk factors taken into consideration and the
subsequent possible values assigned to those risk factors. This information shall be provided in accordance with the
specimen tables provided below.

Risk factors and risk values applicable to all measures subject to risk analysis

Risk factors

Risk values

Description

Values

Specific risk factors and risk values applicable to export refunds

Risk factors

Risk values

Description

Values

Specific risk factors and risk values applicable to… (sector/measure)

Risk factors

Risk values

Description

Values

13.1.2006

EN

Official Journal of the European Union

L 8/21

5. Weighting of risk factors

Where appropriate, a description shall be provided of the procedure to be applied to weight the risk factors.

6. Results of risk analysis

Information shall be provided on how the results of risk analysis and the establishment of a “scoring list” (for each
specific sector/measure, where appropriate) will be reflected in the selection of undertakings into the final scrutiny
plan.

Particular attention shall be given to the possibility of joint actions as provided pursuant to Article 7(1) of Regulation
(EEC) No 4045/89.

7. Difficulties encountered and suggestions for improvement

Information shall be provided on any difficulties encountered and the measures taken to overcome them or proposals
to this end. Where appropriate, suggestions shall be made for improvement.’