2006/322/EC: Commission Decision of  28 April 2006  on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2005 financial year  (notified under document number C(2006) 1750)
Date: 2006-04-28
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, closing of accounts

L 118/20

EN

Official Journal of the European Union

3.5.2006

COMMISSION DECISION

of 28 April 2006

on the clearance of the accounts of the paying agencies of Member States concerning expenditure
financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section,
for the 2005 financial year

(notified under document number C(2006) 1750)

(2006/322/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)

On the basis of
the annual accounts submitted by
the Member States, accompanied by the information
required, the accounts of the paying agencies referred
to in Article 4(1) of Regulation (EC) No 1258/1999
are to be cleared. The clearance covers the integrality,
accuracy and veracity of
the accounts transmitted in
the light of the reports established by the certification
bodies.

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 2005 financial year
of expenditure incurred by the Member States between
16 October 2004 and 15 October 2005.

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 1607/2005 (OJ L 256, 1.10.2005, p. 12).

(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 the 31
March 2006 the results of its verifications, along with the
necessary amendments.

the

the

year

year

financial

including

concerned,

In accordance with 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 determines, 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
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. Pursuant to 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
pursuant to Article 151(1) and Article 152 of that Regu-
lation and the total expenditure taken into consideration
by the Commission in the clearance decision,
is to be
booked, under a single article, as additional expenditure
or a reduction in expenditure. For the rural development
expenditure covered by Article 7(2) of Commission
Regulation (EC) No 27/2004 of 5 January 2004 laying
down transitional detailed rules for the application of
Council Regulation (EC) No 1257/1999 as regards the
financing by the EAGGF Guarantee Section of rural
development measures in the Czech Republic, Estonia,
Cyprus,
Poland,
Slovenia and Slovakia (5) the outcome of the clearance
decision is to be deducted from or added to subsequent
payments made by the Commission.

Lithuania, Hungary, Malta,

Latvia,

(6)

the

documents

accompanying

In the light of the verifications made, the annual accounts
and
the
Commission to take,
for certain paying agencies, a
decision on the integrality, accuracy and veracity of the
accounts submitted. 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.

permit

(4) OJ L 248, 16.9.2002, p. 1.
(5) OJ L 5, 9.1.2004, p. 36.

3.5.2006

EN

Official Journal of the European Union

L 118/21

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

(11)

(7)

(8)

(9)

(10)

Article 4(2) of Regulation (EC) No 296/96,
lays down
that advances against booking are to be reduced for
expenditure effected by the Member States after the
deadlines laid down therein, in accordance with Article
14 of Council Regulation (EC) No 2040/2000 of 26
September 2000 on budgetary discipline (1). 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
relating to advances.
Some of the expenditure declared by certain Member
States during the abovementioned period was effected
the
and for
after
Commission did not accept any extenuating circum-
stances. This Decision should therefore fix the relevant
reductions. In accordance with Article 7(4) of Regulation
(EC) No 1258/1999, a decision will be taken at a later
for which
date,
Community financing will not be granted regarding
those reductions and any other expenditure which may
be found to have been effected after the fixed deadlines.

fixing definitively the

the financial year

some measures

the deadlines

expenditure

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 2005 financial year. 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.

i.e. 2005,

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,
advances against expenditure from the second month
following that in which the accounts clearance decision
is taken. For the rural development expenditure covered
by Regulation (EC) No 27/2004, the amounts recoverable
or payable under the clearance of accounts decision are
to be deducted from or added to subsequent payments.

In accordance with the second subparagraph of Article
7(3) of Regulation (EC) No 1258/1999 and Article 7(1)
of Regulation (EC) No 1663/95, this Decision, does not
by
prejudice
the
financing
Commission excluding
expenditure
with
not
Community rules,

subsequently
from Community

accordance

decisions

effected

taken

in

HAS ADOPTED THIS DECISION:

Article 1

Without prejudice to Article 2,
the accounts of the paying
agencies of
expenditure
and
by
financed
Guarantee Fund (EAGGF), Guarantee Section, in respect of the
2005 financial year are hereby cleared.

European Agricultural Guidance

the Member
the

concerning

States

The amounts which are recoverable from, or payable to, each
Member State pursuant to this Decision are set out in Annex I.

The amounts which are recoverable from, or payable to, each
Member State pursuant to this Decision in the field of rural
development measures applicable in Czech Republic, Estonia,
Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia
and Slovakia are set out in Annex II.

Article 2

For the 2005 financial year, the accounts of the Member States’
paying agencies in respect of expenditure financed by the
EAGGF, Guarantee Section, set out in Annex III, are disjoined
from this Decision and shall be the subject of a future clearance
Decision.

For the 2005 financial year, the accounts of the Member States’
rural development measures
paying agencies in respect of
applicable
Latvia,
Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, set
out in Annex IV, are disjoined from this Decision and shall
be the subject of a future clearance Decision.

in Czech Republic,

Estonia, Cyprus,

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 28 April 2006.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

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

L 118/22

EN

Official Journal of the European Union

3.5.2006

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EN

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L 118/23

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EN

Official Journal of the European Union

3.5.2006

ANNEX III

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

Financial year 2005

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

Member State

Paying Agency

Germany

Hungary

Italy
Luxembοurg
Malta

Portugal

Bayern Umwelt

ARDA

AGEA

Ministère de l'Agriculture

MRAE

IFADAP

ANNEX IV

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
Financial year 2005 — Rural Development Expenditure

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

Member State

Paying Agency

Hungary

Malta

ARDA

MRAE