Commission Regulation (EC) No 883/2006 of  21 June 2006  laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD
Date: 2006-06-21
Institutions: European Commission
Subjects: EAGGF Guarantee Section, European Regional Development Fund, agricultural expenditure, common agricultural policy, disclosure of information, management, redemption, revenue

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I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 883/2006

of 21 June 2006

laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the
keeping of accounts by the paying agencies, declarations of expenditure and revenue and the
conditions for reimbursing expenditure under the EAGF and the EAFRD

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

down that the paying agencies concerned must be able to
provide data relating to the expenditure and revenue in
both euro and the currency in which the expenditure was
incurred and the revenue received.

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (1), and in particular Article 42 thereof,

(4)

Whereas:

(1)

Regulation (EC) No 1290/2005 created a European Agri-
cultural Guarantee Fund (EAGF) and a European Agricul-
tural Fund for Rural Development (EAFRD) operating in
the context of the shared management of expenditure and
assigned revenue under the Community budget. It lays
down general requirements and rules on the keeping of
accounts and declarations of expenditure and revenue by
the paying agencies, and the reimbursement of expenditure
by the Commission. These rules and requirements should
be clarified, distinguishing between the detailed rules of
application common to the two Funds and those specific
to each of them.

(2) With a view to ensuring the proper management of the
appropriations entered in the budget of the European
Communities for the two Funds, it is essential that each
paying agency should keep separate accounts relating
exclusively to expenditure to be financed by the EAGF and
by the EAFRD respectively. To this end, the accounts kept
by the paying agencies should clearly show, for each of the
two Funds, the expenditure effected and revenue assigned
under Article 3(1), Article 4 and Article 34 respectively of
Regulation (EC) No 1290/2005, and allow this expenditure
and revenue to be linked to the funds made available to
them under the Community budget.

(3)

The common agricultural policy is financed in euro, while
allowing Member States which do not form part of the
euro zone to make payments to beneficiaries in their
national currency. To enable all the expenditure and rev-
enue to be consolidated, it is therefore necessary to lay

(1) OJ L 209, 11.8.2005, p. 1. Regulation as amended by Regulation (EC)

No 320/2006 (OJ L 58, 28.2.2006, p. 42).

To ensure sound management of financial flows, in par-
ticular because the Member States themselves mobilise the
funds to cover the expenditure referred to in Article 3(1) of
Regulation (EC) No 1290/2005 or receive an advance for
that referred to in Article 4 of that Regulation before the
Commission finances this expenditure in the form of
monthly reimbursements of the expenditure effected, the
Member States should collect the information necessary
for these reimbursements and keep it at the disposal of the
Commission as and when expenditure and revenue are
effected or transmit it to the Commission at regular inter-
vals. Management methods specific to the EAGF and to the
EAFRD must be taken into account in this respect and the
provision and transmission of information to the Commis-
sion by the Member States should be organised at intervals
adapted to the management method of each Fund, with-
out prejudice to the obligation of the Member States to
keep the information drawn up for the purposes of proper
the
monitoring of expenditure at
Commission.

the disposal of

(5)

(6)

The general obligations as regards the keeping of accounts
by the paying agencies cover detailed data required for the
management and control of Community funds, the details
of which are not required for the reimbursement of expen-
diture. The information and details relating to expenditure
to be financed by the EAGF or the EAFRD which must be
sent to the Commission at regular intervals should there-
fore be specified.

Notifications of information by the Member States to the
Commission must enable it to use the information sent
directly and as effectively as possible for the management
of EAGF and EAFRD accounts and the relevant payments.
To achieve this objective, all information to be made avail-
able or to be communicated between the Member States
and the Commission should be sent electronically or in
digital form. However, as transmission by other means
may be considered necessary, the cases in which this obli-
gation is justified should be laid down.

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(7)

(8)

(9)

Under Article 8(1)(c)(i) of Regulation (EC) No 1290/2005,
for measures relating to operations financed by the EAGF
and the EAFRD, declarations of expenditure, which also act
as payment requests, must also be sent to the Commission
accompanied by the requisite information. To allow the
Member States and the paying agencies to draw up these
declarations of expenditure in accordance with harmon-
ised rules, and to allow the Commission to take payment
requests into consideration, the conditions under which
this expenditure may be taken into account under the
respective EAGF and EAFRD budgets and the rules that
apply to entering expenditure and revenue in the accounts,
in particular the assigned revenue and any corrections to
be made, and to their actual declaration, should be laid
down.

Under Article 4 of Council Regulation (EEC) No 1883/78
of 2 August 1978 laying down general rules for the financ-
ing of interventions by the European Agricultural Guid-
ance and Guarantee Fund, Guarantee Section (1),
the
amount to be financed by an intervention measure is to be
determined on the basis of the annual accounts drawn up
by the paying agencies. That Regulation also lays down the
rules and conditions governing these accounts. Following
the abolition of
the European Agricultural Guidance
and Guarantee Fund (EAGGF) by Regulation (EC)
No 1290/2005, and its replacement by the EAGF as regards
the financing of these measures, the terms under which the
financing of such measures by the EAGF fits into the sys-
tem of declarations of expenditure and monthly payments
should be made clear.

Under Article 15(4) of Regulation (EC) No 1290/2005,
expenditure in October counts as being made in the month
of October if effected between 1 and 15 October and in the
month of November if effected from 16 to 31 October.
However, as regards expenditure relating to public storage,
all expenditure entered in the accounts in the month of
October is taken into account in respect of financial year
N + 1. Expenditure financed by the EAGF and resulting
from public storage operations carried out in September
should therefore be entered in the accounts not later than
15 October.

(10)

The exchange rates applicable must be laid down accord-
ing to whether or not an operative event has been defined
in the agricultural legislation. To avoid the application, by
the Member States which do not form part of the euro
zone, of different exchange rates in accounts of revenue
received or aid paid to beneficiaries in a currency other
than the euro, on the one hand, and in the declaration of
expenditure drawn up by the paying agency, on the other,
the Member States concerned should apply the same
exchange rate in their declarations of expenditure under
the EAGF as that used when collecting that revenue or
making those payments to beneficiaries. Moreover, to sim-
plify the administrative formalities as regards recoveries for

more than one operation, a single exchange rate should
apply when entering these recoveries into the accounts.
This measure should, however, be limited to operations
which took place before the date of application of this
Regulation.

(11)

The Commission is to make payments at monthly or other
regular intervals to the Member States on the basis of dec-
larations of expenditure sent by the latter. It must, how-
ever, take into account the revenue received by the paying
agencies on behalf of the Community budget. The condi-
tions under which certain types of expenditure and rev-
enue effected under the EAGF and the EAFRD are to be
offset should therefore be laid down.

(12) After approving the monthly payments, the Commission is
to place at the disposal of the Member States the funds
needed to cover expenditure to be financed by the EAGF
and the EAFRD, in accordance with practical arrangements
and conditions to be laid down on the basis of informa-
tion communicated to the Commission by the Member
set up by the
States and the computer
Commission.

systems

(13)

If the Community budget has not been adopted by the
beginning of the financial year, under the second subpara-
graph of Article 13(2) of Council Regulation (EC, Euratom)
No 1605/2002 of 25 June 2002 on the Financial Regula-
tion applicable to the general budget of the European
Communities (2), payments may be made monthly per
chapter to a maximum of one twelfth of the allotted appro-
priations in the chapter in question of the preceding finan-
cial year. To allocate the available appropriations fairly
among the Member States, provision should be made for
the monthly payments under the EAGF and the regular
payments under the EAFRD to be made in this case as a
percentage, laid down for each chapter, of the declarations
of expenditure submitted by each Member State and for
the balance not used in a given month to be reallocated in
Commission decisions on subsequent monthly or regular
payments.

(14) Where, on the basis of the declarations of expenditure
received from the Member States under the EAGF, the total
amount of advance commitments which could be autho-
rised under Article 150(3) of Regulation (EC, Euratom)
No 1605/2002 is more than half of all corresponding
appropriations for the current financial year, the Commis-
sion is required to reduce those amounts. For the sake of
sound management, that reduction must be shared among
all the Member States proportionally, on the basis of the
declarations of expenditure received from them. To allo-
cate the available appropriations fairly among the Member
States, provision should be made for monthly payments
under the EAGF to be made in this case as a percentage,
laid down for each chapter, of the declarations of expen-
diture submitted by each Member State and for the balance
not used in a given month to be reallocated in Commis-
sion decisions on subsequent monthly payments.

(1) OJ L 216, 5.8.1978, p. 1. Regulation as last amended by Regulation

(EC) No 695/2005 (OJ L 114, 4.5.2005, p. 1).

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

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(15)

Community agricultural legislation includes, for the EAGF,
deadlines for payment of aids to beneficiaries which must
be complied with by Member States. All payments effected
after those deadlines, and for which the delay in payment
is unjustified, must be regarded as irregular expenditure,
and therefore cannot be the subject of reimbursement by
the Commission. However, in order to modulate the finan-
cial impact in proportion to the delay incurred in payment,
provision should be made for the Commission to graduate
the reduction in the payments according to the length of
delay recorded. A fixed margin must be laid down, more-
over, so that reductions are not applied where the delays
in payment result from legal disputes.

(16) As part of the reform of the common agricultural policy
and the introduction of the single payment scheme, Mem-
ber State compliance with the payment deadlines is vital to
the proper application of the rules on financial discipline.
Specific rules should therefore be laid down to help avoid,
wherever possible, any risk of the annual appropriations
available in the Community budget being exceeded.

(17) Under Articles 17 and 27 of Regulation (EC)
No 1290/2005 the Commission may reduce or tempo-
rarily suspend payments to the Member States if they do
not meet the deadlines laid down for the payments or do
not notify data relating to expenditure or information pro-
vided for in that Regulation to verify the consistency of
such data. The same applies, as regards the EAFRD, if the
Member States do not notify the information required
under Council Regulation (EC) No 1698/2005 of 20 Sep-
tember 2005 on support for rural development by the
European Agricultural Fund for Rural Development
(EAFRD) (1) and its implementing rules, including the mid-
term evaluation report for the programmes. In this con-
text, the implementing rules for these reductions and
suspensions should be laid down for EAGF and EAFRD
expenditure respectively.

(18) Article 180 of Regulation (EC, Euratom) No 1605/2002
provides that negative agricultural expenditure is to be
replaced from 1 January 2007 by revenue assigned, accord-
ing to origin, to either appropriations for the EAGF or the
EAFRD. Under Article 32(1) of Regulation (EC)
No 1290/2005 the sums recovered by the paying agencies
following the occurrence of irregularity or negligence are
to be booked by them as assigned revenue. Some sums
established following irregularities or reductions applied in
the case of failure to comply with the environmental rules
are comparable to the revenue relating to irregularities or
negligence referred to in Article 32 of Regulation (EC)
No 1290/2005 and should therefore be treated in a simi-
lar way to such revenue. Provision should therefore be
made for the corresponding amounts to be entered in the
accounts under the same terms as the assigned revenue
coming directly from the irregularities or negligence
referred to in that Article 32.

(1) OJ L 277, 21.10.2005, p. 1.

(19)

The expenditure co-financed by the Community budget
and the national budgets as support for rural development
under the EAFRD is based on programmes broken down
by measure. It must therefore be monitored and entered
into the accounts on this basis so that all operations can be
identified by programme and by measure and so that it can
be verified that there is an adequate match between the
expenditure effected and the financial resources provided.
In this context the elements to be taken into account by
the paying agencies should be specified and it should be
laid down, in particular, that the origin of public and Com-
munity funds must be clearly shown in the accounts in
relation to the financing effected, and that the amounts to
be recovered from beneficiaries and the amounts which
have been recovered are identified and shown in relation to
the original operations.

(20) Where a payment or recovery operation is carried out in a
national currency other than the euro, under rural devel-
opment programmes financed by the EAFRD, the corre-
sponding amounts must be converted into euro. Provision
should therefore be made for a single exchange rate to be
applied to all operations entered into the accounts in the
course of a given month, to be used for the declarations of
expenditure.

(21)

(22)

(23)

Forecasts of the amounts still to be funded by the EAFRD
for a calendar year and estimates of funding requests for
the following calendar year are required by the Commis-
sion for the purposes of its budgetary and financial man-
agement. The information in question must be sent to the
Commission in sufficient time to enable it to meet its obli-
gations, and in any event twice a year, not later than
31 January and 31 July each year.

To allow the Commission to validate the financing plan for
each rural development programme, to provide for any
changes to it and to carry out the necessary checks, certain
information should be brought to its attention. To this end,
each managing authority for the programmes must enter
the required information into the EAFRD common com-
puter system, to allow the Commission to determine, in
particular, the maximum amount of the EAFRD contribu-
tion, its annual breakdown, a breakdown by priority and
measure and the co-financing rates applicable for each pri-
ority. The terms on which the total amounts are to be reg-
istered in the common computer system should also be
laid down.

The deadlines for drawing up the declarations of expendi-
ture on operations under the EAFRD must be set by the
Commission in accordance with Article 26(6) of Regula-
tion (EC) No 1290/2005. In view of the specific character-
istics of the accounting rules which apply to the EAFRD,
the use of prefinancing and the financing of the measures
by calendar year, provision should be made for this expen-
diture to be declared at intervals adapted to these specific
conditions.

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(24)

(25)

(26)

(27)

Exchanges of information and documents between the
Commission and the Member States, and the provision and
notification of information from the Member States to the
Commission are generally carried out electronically or in
digital form. In order to improve the way such exchanges
of information under the EAGF and the EAFRD are dealt
with and to extend their use, it is necessary to adapt the
existing computer systems or set up new ones. Provision
should be made for this to be done by the Commission
and implemented after informing the Member States via
the Committee on the Agricultural Funds.

conditions under which they are valid for the Commis-
sion’s purposes and the conditions for keeping such docu-
ments and for their integrity and legibility. Insofar as the
shared management of the Community budget under the
EAGF and the EAFRD concerns documents drawn up or
received by the Commission or the paying agencies and the
procedures put in place for the financing of the common
agricultural policy, provision should be made for the appli-
cation of Community legislation to the communication of
electronic and digitised documents carried out under this
Regulation and the periods for which electronic and digi-
tised documents are to be kept should be laid down.

The conditions under which information is processed by
these computer systems and the form and content of docu-
ments which have to be communicated under Regulation
(EC) No 1290/2005 have to be adjusted frequently in line
with changes to the applicable rules or management
requirements. Uniform presentation of the documents to
be sent in by the Member States is also necessary. To
achieve these objectives and to simplify procedures and
ensure that the computer systems concerned can be made
operational
immediately, the form and content of the
documents should be laid down on the basis of models,
which should be adapted and updated by the Commis-
sion after informing the Committee on the Agricultural
Funds.

The paying agencies are responsible for the management
and control of the legality of EAGF and EAFRD expendi-
ture. The data on financial transactions must therefore be
communicated or entered in the computer systems and
updated under the responsibility of the paying agency, by
the paying agency itself or the body to which that function
has been delegated, where applicable via the accredited
coordinating body.

Certain documents or procedures provided for in Regula-
tion (EC) No 1290/2005 and its implementing rules
require the signature of an authorised person or the
approval of a person at one or more of the stages of the
procedure in question. In such cases, the computer systems
set up for the communication of these documents must
make it possible to identify each person unambiguously
and provide reasonable assurance that the contents of the
documents, including as regards the stages of the proce-
dure, cannot be altered. This must apply, in particular, as
regards the declarations of expenditure and the statement
of assurance attached to the annual accounts referred to in
Article 8(1)(c)(i) and (iii) of Regulation (EC) No 1290/2005
and the documents communicated by electronic means
under these procedures.

(29)

The communication of information by electronic means
may prove impossible in certain situations. To resolve pos-
sible malfunctions in a computer system or deal with the
absence of a stable connection, the Member State must be
able to send the documents in another form, under condi-
tions which should be laid down.

(30) Under Article 39(1)(d) and (e) of Regulation (EC)
No 1290/2005, the financial resources available in a Mem-
ber State on 1 January 2007 following reductions in or can-
cellations of the amounts of payments which that Member
State has made voluntarily, in accordance with Article 1 of
Commission Regulation (EC) No 1655/2004 of 22 Sep-
tember 2004 laying down rules for the transition from the
optional modulation system established by Article 4 of
Council Regulation (EC) No 1259/1999 to the mandatory
modulation system established by Council Regulation (EC)
No 1782/2003 (1) or by way of a penalty, under Articles 3,
4 and 5 of Council Regulation (EC) No 1259/1999 estab-
lishing common rules for direct support schemes under
the common agricultural policy (2), must be used by that
Member State to finance rural development measures. If
Member States do not use the financial resources within a
certain period, the corresponding amounts are to be repaid
to the EAGF budget. In order to lay down the terms of
application of these measures, rules must be laid down for
the accounting and management of the amounts con-
cerned by the paying agencies, and for taking them into
account in Commission payment decisions.

(31) Under Article 39(1)(a) of Regulation (EC) No 1290/2005,
the Member States belonging to the European Union before
1 May 2004 may, in justified cases and under certain con-
ditions laid down in that point, be authorised by the Com-
mission to continue payments for rural development
programmes for the period 2000 to 2006 until 31 Decem-
ber 2006. To allow the application of this derogation, the
procedure to be followed, the deadlines to be met by the
Member States and the terms for implementing it should
be laid down.

(28)

The rules applicable to the communication of electronic
and digitised documents have been laid down at Commu-
nity level, as regards the means of their transmission, the

(1) OJ L 298, 23.9.2004, p. 3.
(2) OJ L 160, 26.6.1999, p. 113. Regulation repealed by Regulation (EC)

No 1782/2003 (OJ L 270, 21.10.2003, p. 1).

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(32)

Commission Regulation (EC) No 296/96 of 16 February
1996 on data to be forwarded by the Member States and
the monthly booking of expenditure financed under the
Guarantee Section of the Agricultural Guidance and Guar-
antee Fund (EAGGF) and repealing Regulation (EEC)
No 2776/88 (1) and Commission Decision C/2004/1723
of 26 April 2004 on the form of documents to be trans-
mitted by the Member States for entry in the accounts of
expenditure financed by the EAGGF Guarantee Section (2)
should therefore be repealed.

(33)

The measures provided for in this Regulation are in accor-
dance with the opinion of the Committee on the Agricul-
tural Funds,

HAS ADOPTED THIS REGULATION:

CHAPTER 1

COMMON INTRODUCTORY PROVISIONS FOR THE EAGF
AND EAFRD

Article 1

Subject matter

This Regulation lays down certain specific requirements and rules
on the shared management of expenditure and revenue under the
European Agricultural Guarantee Fund (EAGF) and the European
Agricultural Fund for Rural Development (EAFRD), the keeping of
accounts and declarations of expenditure and revenue by the pay-
ing agencies, and the reimbursement of expenditure by the Com-
mission under Regulation (EC) No 1290/2005.

Article 2

Paying agencies’ accounts

1.
Each paying agency shall keep a set of accounts covering
only the expenditure and revenue referred to in Article 3(1),
Article 4 and Article 34 of Regulation (EC) No 1290/2005 and
the use of the funds made available to it to defray the correspond-
ing expenditure. These accounts shall enable the financial data for
the EAGF and the EAFRD to be distinguished and provided
separately.

The paying agencies of the Member States which do not
2.
form part of the euro zone shall keep accounts covering the
amounts expressed in the currency in which the expenditure was
incurred and the revenue received. However, to enable all their
expenditure and revenue to be consolidated, they must be able to
provide the corresponding data in national currency and in euro.

(1) 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).

(2) Notified on 26 April 2004, as last amended by Decision C/2005/3741,

notified on 30 September 2005.

However, for EAGF expenditure and revenue other than that
referred to in Article 45(2) of Regulation (EC) No 1290/2005,
Member States unable to introduce an accounting system meet-
ing these requirements by 16 October 2006 may, after having
informed the Commission thereof by 15 September 2006 at the
latest, postpone that deadline to 16 October 2007.

CHAPTER 2

EAGF ACCOUNTS

Article 3

Provision of information by Member States

Member States shall collect and keep available for the Commis-
sion information on total expenditure effected and assigned rev-
enue received each week as follows:

(a) by the third working day of each week at the latest, informa-
tion on total expenditure effected and assigned revenue
received from the beginning of the month until the end of the
preceding week;

(b) by the third working day of the month at the latest, where the
week runs over two months, information on total expendi-
ture effected and assigned revenue received during the pre-
ceding month.

Article 4

Communication of information by Member States

1.
In accordance with Article 8(1)(c)(i) and (ii) of Regulation
(EC) No 1290/2005, Member States shall send the Commission,
electronically, the following information and documents, under
the terms laid down in Articles 5 and 6 of this Regulation:

(a) by the third working day of each month at the latest, infor-
mation on total expenditure effected and assigned revenue
received during the preceding month, on the basis of the
model in Annex I, and any information explaining any sub-
stantial difference between the estimates drawn up in accor-
dance with paragraph 2(a)(iii) of this Article and expenditure
effected and assigned revenue received;

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(b) by the tenth day of each month at the latest, the declaration
of expenditure referred to in Article 15(2) of Regulation (EC)
No 1290/2005 covering the total amount of expenditure
effected and assigned revenue received during the preceding
month, and the total amount of expenditure effected and
assigned revenue received relating to public storage, on the
basis of the model in Annex II to this Regulation. However,
the communication on expenditure effected and assigned
revenue received between 1 and 15 October shall be sent by
the 25th day of the same month.

(b) a summary (T103, in Annex IV) of the data referred to in
point (a), by Member State, for all that Member State’s pay-
ing agencies;

(c) a statement of any difference (T101, in Annex III) between
the expenditure declared in accordance with paragraph 1 (b)
and expenditure declared in accordance with point (a) of this
paragraph together, where appropriate, with the reasons for
such difference;

The declaration of expenditure shall include a breakdown of
expenditure effected and assigned revenue by article of the
nomenclature of the budget of the European Communities
and, for the chapters relating to the audit of agricultural
expenditure and to the assigned revenue, a further break-
down by item. However, where budgetary monitoring is sub-
ject to exceptional conditions, the Commission may request
a more detailed breakdown;

(d)

(e)

(c) by the 20th day of each month at the latest, a set of docu-
ments permitting the booking to the Community budget of
expenditure effected and assigned revenue received by the
paying agency during the preceding month, with the excep-
tion of the set of documents permitting the booking of
expenditure effected and assigned revenue received between
1 and 15 October, which shall be submitted by 10 November;

(d) by 20 May and 10 November of each year at the latest, in
addition to the set of documents referred to in point (c), the
amounts withheld and used in accordance with Article 5(2)
of Regulation (EC) No 1259/1999 and Article 3(1) of Regu-
lation (EC) No 1655/2004.

The set of documents referred to in paragraph 1(c) shall

2.
consist of:

(a) a statement (T104, in Annex V), drawn up by each paying
agency, broken down according to the nomenclature of the
budget of the European Communities and by type of expen-
diture and revenue, on the basis of a detailed nomenclature
made available to the Member States covering:

the accounts evidencing expenditure and revenue relating to
public storage, as referred to in Article 10(2) of Commission
Regulation (EC) No 884/2006 (1), presented in the form of
tables (e. FAUDIT tables) in accordance with Annex III to that
Regulation;

tables (T106 to T109, in Annexes VI, VII, VIII and IX) supple-
menting those referred to in points (a) and (b) for the com-
munications of 20 May and 10 November, as referred to in
paragraph 1(d), showing the state of the accounts at the end
of April and the end of the financial year, comprising:

— a communication of the amounts withheld by each pay-
ing agency under Articles 3 and 4 of Regulation (EC)
No 1259/1999 or Article 1 of Regulation (EC)
No 1655/2004, including any interest (T106 and T107),

— details of the use made by each paying agency of the cor-
responding amounts in accordance with Article 5(2) of
Regulation (EC) No 1259/1999 or Article 3(1) of Regu-
lation (EC) No 1655/2004 (T108),

— an overall summary for each Member State of the data
referred to in the first and second indents of this point
and the interest generated by unused funds (T109).

The summary of data (T103) provided for in paragraph 2(b)

3.
shall also be sent to the Commission on paper.

(i)

the expenditure effected and assigned revenue received
during the preceding month,

All the financial information required under this Article

4.
shall be communicated in euro.

(ii)

total expenditure effected and assigned revenue received
from the beginning of the financial year until the end of
the preceding month,

However:

(iii) estimates of expenditure and assigned revenue, covering,

as appropriate:

— for the tables referred to in paragraph 2(e), Member States
shall use the same currency as that used in the financial year
in which the amounts were withheld,

— the current month and the following two months

only,

— for the declarations of expenditure and of deductions referred
to in Article 39(1)(a)
and (b) of Regulation (EC)
No 1290/2005, Member States shall use their national
currency.

— the current month, the following two months and

to the end of the financial year;

(1) See page 35 of this Official Journal.

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Moreover, for the financial information on the 2007 financial
year, other than that referred to in Article 45(2) of Regulation (EC)
No 1290/2005, the Member States referred to in the second sub-
paragraph of Article 2(2) of this Regulation shall make their com-
munications in national currency.

Article 5

General rules on the declaration of expenditure and
on assigned revenue

1. Without prejudice to the special provisions on declarations
of expenditure and revenue relating to public storage referred
to in Article 6, expenditure and assigned revenue declared by the
paying agencies in respect of a given month shall correspond to
payments and receipts actually effected during that month.

That expenditure and revenue shall be entered in the accounts of
the EAGF budget in respect of financial year ‘N’ beginning on
16 October of year ‘N-1’ and ending on 15 October of year ‘N’.

However:

(a)

expenditure which may be paid prior to the implementation
of the provision permitting it to be wholly or partially borne
by the EAGF may be declared only:

— in respect of the month during which the provision in

question was implemented;

The expenditure to be declared shall not take into account
3.
the reductions applied under Article 1 of Regulation (EC)
No 1655/2004.

4.
Expenditure and assigned revenue declared in accordance
with paragraph 1 may incorporate corrections to the amounts
declared for previous months in the same financial year.

Where corrections to assigned revenue lead, at paying agency
level, to the declaration of negative revenue assigned for a budget
line, surplus corrections shall be carried over to the following
month. They shall, where appropriate, be settled when the
accounts for the year concerned are cleared.

5.
Payment orders which are not executed and payments deb-
ited to the account, then re-credited, shall be shown in the
accounts as deductions from expenditure in respect of the month
during which the failure to execute or the cancellation is reported
to the paying agency.

6. Where payments due under the EAGF are encumbered by
claims, they shall be deemed to have been effected in their entirety
for the purpose of applying paragraph 1:

(a) on the date of the payment of the sum due to the beneficiary,

if the claim is less than the expenditure settled;

or

(b) on the date of set-off, if the expenditure is less than or equal

to the claim.

— in respect of the month following implementation of

that provision;

(b) assigned revenue which the Member State owes the Commis-
sion shall be declared in respect of the month during which
the time limit for payment of the corresponding amounts,
laid down in Community legislation, expires;

(c)

corrections decided by the Commission under the clearance
of accounts and the conformity clearance shall be deducted
from or added to the monthly payments referred to, as
appropriate, in Article 10(2) or Article 11(4) of Commission
Regulation (EC) No 885/2006 (1) directly by the Commis-
sion. However, the Member States shall include the amounts
corresponding to these corrections in the declaration drawn
up for the month for which the corrections are made.

2.
Expenditure and assigned revenue shall be taken into con-
sideration on the date on which the account of the paying agency
was debited or credited. However, for payments, the date to be
taken into consideration may be the date on which the agency
concerned issued the payment document and sent it to a finan-
cial institution or to the beneficiary. Each paying agency shall use
the same method throughout the financial year.

(1) See page 90 of this Official Journal.

7.
Cumulative data relating to expenditure and assigned rev-
enue that can be charged to a specific financial year, to be sub-
mitted to the Commission by 10 November at the latest, may be
corrected only in the annual accounts to be sent to the Commis-
sion in accordance with Article 8(1)(c)(iii) of Regulation (EC)
No 1290/2005.

Article 6

Special rules on declarations of expenditure relating
to public storage

The operations to be taken into consideration for drawing up dec-
larations of expenditure relating to public storage shall be those
entered at the end of a given month in the accounts of the paying
agency which have taken place from the beginning of the account-
ing year within the meaning of Article 2(3)(a) of Regulation (EC)
No 884/2006 up to the end of that month.

Such declarations of expenditure shall comprise the values and
amounts determined in accordance with Articles 6, 7 and 9 of
Regulation (EC) No 884/2006 entered in the accounts by the pay-
ing agencies during the month following that to which the opera-
tions relate.

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However:

(a)

(b)

in the case of operations carried out in the course of Septem-
ber, the values and amounts shall be entered in the accounts
by the paying agencies by 15 October at the latest,

in the case of the overall depreciation amounts referred to in
Article 4(1)(d) of Regulation (EC) No 884/2006, the amounts
shall be entered in the accounts on the date laid down in the
decision providing for them.

Article 7

Applicable exchange rate for drawing up declarations of
expenditure

1.
For drawing up their declarations of expenditure, Member
States which do not form part of the euro zone shall apply the
same exchange rate as that which they used to make payments to
beneficiaries or receive revenue, in accordance with Commission
Regulation (EC) No 2808/98 (1) and the sectoral agricultural
legislation.

2.
In cases other than those referred to in paragraph 1, in par-
ticular for operations for which an operative event has not been
laid down by the sectoral agricultural legislation, the applicable
exchange rate shall be the last-but-one exchange rate established
by the European Central Bank before the month in respect of
which the expenditure or assigned revenue is declared.

3.
The exchange rate referred to in paragraph 2 shall also apply
to recoveries made collectively for a number of operations car-
ried out before 16 October 2006, or 16 October 2007 where the
second subparagraph of Article 2(2) applies.

Article 8

Payment decision by the Commission

the data sent

On the basis of

in accordance with
1.
Article 4(1)(b), the Commission shall adopt decisions and make
the monthly payments, without prejudice to corrections to be
taken into account in subsequent decisions and application of
Article 17 of Regulation (EC) No 1290/2005.

2.
If the Community budget has not been adopted by the
beginning of the financial year, the monthly payments shall be
granted as a percentage of the declarations of expenditure received
from each Member State, laid down for each chapter of expendi-
ture and within the limits laid down in Article 13 of Regulation
(EC, Euratom) No 1605/2002. The Commission shall take the bal-
ance of amounts not reimbursed to the Member States into
account in decisions on subsequent reimbursements.

3.
If the advance commitments referred to in Article 150(3) of
Regulation (EC, Euratom) No 1605/2002 exceed one half of the
total corresponding appropriations for the current financial year,
the monthly payments shall be granted as a percentage of the dec-
larations of expenditure received from each Member State. The
Commission shall take the balance of amounts not reimbursed to
the Member States into account in decisions on subsequent
reimbursements.

Article 9

Reduction in payments by the Commission

1. Monthly payments shall be reduced for any expenditure
effected after the deadlines laid down, as follows:

(a) where expenditure effected after the deadlines is equal to 4 %
or less of the expenditure effected before the deadlines, no
reduction shall be made;

(b) above the threshold of 4 %, all further expenditure effected
late shall be reduced in accordance with the following rules:

— for a delay of up to one month, expenditure shall be

reduced by 10 %,

— for a delay of up to two months, expenditure shall be

reduced by 25 %,

— for a delay of up to three months, expenditure shall be

reduced by 45 %,

— for a delay of up to four months, expenditure shall be

reduced by 70 %,

— for a delay of more than four months, expenditure shall

be reduced by 100 %.

2.
By way of derogation from paragraph 1, in the case of the
direct payments referred to in Article 12 and Title III or, where
applicable,
(EC)
No 1782/2003 (2) made in respect of year N, paid out after the
deadlines laid down and after 15 October of year N+1, the fol-
lowing conditions shall apply:

of Council Regulation

in Title

IVa

(a) where the 4 % threshold referred to in paragraph 1(a) has not
been used in full for payments made no later than 15 Octo-
ber of year N+1 and the remainder of the threshold exceeds
2 %, that remainder shall be reduced to 2 %;

(b)

in any case, payments made in the course of financial year
N+2 and subsequent years shall be eligible for the Member
State concerned only up to the level of its national ceiling as
provided for in Annexes VIII or VIIIa to Regulation (EC)
No 1782/2003 or its annual financial envelope established in
accordance with Article 143b(3) of that Regulation for the
year preceding that of the financial year during which the
payment is made, where applicable plus the amounts relat-
ing to the dairy premium and additional payments provided
for in Articles 95 and 96 of that Regulation and the addi-
tional amount of aid provided for in Article 12 of that Regu-
lation, less the percentage provided for in Article 10 of that
Regulation and corrected by the adjustment provided for in
Article 11 thereof, taking account of Article 12a of that
Regulation and the amounts set in Article 4 of Commission
Regulation (EC) No 188/2005 (3);

(1) OJ L 349, 24.12.1998, p. 36.

(2) OJ L 270, 21.10.2003, p. 1.
(3) OJ L 31, 4.2.2005, p. 6.

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(c) above the thresholds referred to in point (a), the expenditure
concerned by this paragraph shall be reduced by 100 %.

The Commission shall apply a different time scale from
3.
those laid down in paragraphs 1 and 2, and/or lower reductions
or none at all, if exceptional management conditions are encoun-
tered for certain measures or if justified reasons are advanced by
the Member States.

However, in the case of the payments referred to in paragraph 2,
the first subparagraph of this paragraph shall apply within the
ceilings referred to in point (b) of paragraph 2.

4.
Checks on compliance with the deadlines, for the purposes
of the monthly payments against booking of expenditure, shall be
made twice each financial year:

— on expenditure effected by 31 March,

— on expenditure effected by 31 July.

Any overrun of deadlines in August, September and October shall
be taken into account in the accounts clearance decision referred
to in Article 30 of Regulation (EC) No 1290/2005.

5.
The Commission, having informed the Member States con-
cerned, may defer the monthly payments to the Member States as
provided for in Article 15(2) and (3) of Regulation (EC)
No 1290/2005 where the communications referred to in Article 4
of this Regulation arrive late or contain discrepancies which
necessitate further checks.

The reductions

referred to in this Article and any
6.
other reductions applied under Article 17 of Regulation (EC)
No 1290/2005 shall be applied without prejudice to the subse-
quent decision on conformity clearance, as referred to in
Article 31 of that Regulation.

Article 10

Keeping of accounts on and collecting assigned revenue

1.
Articles 150 and 151 of Regulation (EC, Euratom)
No 1605/2002 shall apply mutatis mutandis to the keeping of
accounts of assigned revenue referred to in this Regulation.

In its decision on the monthly payments taken under
2.
Article 15(2) of Regulation (EC) No 1290/2005, the Commission
shall pay the balance of the expenditure declared by each Mem-
ber State, less the assigned revenue which that Member State has
included in the same declaration of expenditure. This set-off shall
be regarded as equivalent to collection of the corresponding
revenue.

Commitment appropriations and payment appropriations
3.
generated by assigned revenue shall be open once this revenue has
been assigned to budget lines. Assignment shall take place when
the assigned revenue is entered into the accounts, within two
months after receipt of the statements sent by the Member States,
in accordance with the rules referred to in paragraph 1.

Article 11

Making funds available to the Member States

1.
After approval of the monthly payments, the Commission
shall place at the disposal of the Member States, within the frame-
work of the budget appropriations, the funds needed to cover
expenditure to be financed by the EAGF, less the corresponding
amount of assigned revenue, in the account opened by each Mem-
ber State.

When the payments to be made by the Commission, minus the
assigned revenue, lead to a negative amount for a Member State,
the surplus deductions shall be carried over to the following
months.

2.
Each Member State shall notify to the Commission the name
and number of the account referred to in paragraph 1 in accor-
dance with the format made available to it by the Commission.

3. Where a Member State as referred to in the second subpara-
graph of Article 2(2) continues to make its declarations in national
currency for the 2007 financial year, the exchange rate to be
applied by the Commission for the corresponding payments shall
be that applicable on the 10th of the month following the month
for which the declaration is drawn up or, if no rate is quoted for
that date, that of the first day preceding that date for which a rate
is quoted.

Article 12

Amounts deemed to be assigned revenue

1.
The following sums shall be deemed to be assigned revenue
in the same way as sums recovered following the occurrence of
an irregularity or negligence as referred to in Article 32(1) of
Regulation (EC) No 1290/2005:

(a)

sums payable to the Community budget, which have been
collected as a consequence of penalties or sanctions in accor-
dance with specific rules laid down in sectoral agricultural
legislation;

(b) amounts corresponding to reductions or exclusions of pay-
ments applied in accordance with the rules on cross-
compliance laid down in Chapter 1 of Title II of Regulation
(EC) No 1782/2003.

2.
The rules laid down for assigned revenue other than that
referred to in paragraph 1 shall apply mutatis mutandis. However,
if the sums referred to in paragraph 1(a) have been withheld
before the payment of the aid concerned by the irregularity or
negligence, they shall be deducted from the corresponding
expenditure.

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CHAPTER 3

EAFRD ACCOUNTS

Article 13

The financing plan for each rural development programme and
any adjustments thereof shall be entered by the managing author-
ity for that programme in the secure system for the exchange of
information referred to in the second subparagraph.

Rural development programme accounts

1.
Each paying agency designated for a rural development pro-
gramme shall keep accounts enabling all the operations for each
programme and each measure to be identified. Such accounts
shall include in particular:

(a)

the amount of public expenditure and the amount of the
Community contribution paid for each operation;

(b)

the amounts to be recovered from beneficiaries for irregulari-
ties or negligence found,

(c)

the amounts recovered, with an indication of the original
operation.

2.
To draw up their declarations of expenditure in euro, the
paying agencies of the Member States which do not form part of
the euro zone shall apply, for each payment or recovery opera-
tion, the last-but-one exchange rate established by the European
Central Bank prior to the month in which the operations are reg-
istered in the accounts of the paying agency.

Article 16

Declarations of expenditure

1.
The paying agencies shall make declarations of expenditure
for each rural development programme. These declarations shall
cover, for each rural development measure, the amount of eligible
public expenditure for which the paying agency has actually paid
the corresponding EAFRD contribution during the reference
period.

2.
Once the programme has been approved, Member States
shall send the Commission, in accordance with Article 8(1)(c)(i) of
Regulation (EC) No 1290/2005, their declarations of expenditure
electronically in accordance with Article 18 of this Regulation by
the following deadlines:

(a) by 30 April at the latest in the case of expenditure in the

period 1 January to 31 March;

Article 14

(b) by 31 July at the latest in the case of expenditure in the period

Forecast of funding requirements

1 April to 30 June;

For each rural development programme, the Member States shall
send the Commission, in accordance with Article 8(1)(c)(ii) of
Regulation (EC) No 1290/2005, using the model in Annex X to
this Regulation, twice per year, together with the declarations of
expenditure to be sent by 31 January and 31 July at the latest,
their forecasts of the amounts to be funded by the EAFRD for the
current year, and an updated estimate of their funding requests for
the following year.

(c) by 10 November at the latest in the case of expenditure in the

period 1 July to 15 October;

(d) by 31 January at the latest in the case of expenditure in the

period 16 October to 31 December.

Article 15

Financing plan for rural development programmes

Expenditure declared in respect of a period may contain correc-
tions to data declared in respect of the preceding declaration peri-
ods of the same financial year.

The financing plan for each rural development programme shall
lay down, in particular, the maximum amount of the EAFRD con-
tribution, its annual breakdown, a breakdown by priority and
measure and the co-financing rates applicable for each priority.

The financing plan shall enter into force after the rural develop-
ment programme has been adopted by the Commission. Subse-
quent adjustments to the financing plan which do not require the
adoption of a new decision by the Commission shall enter into
force after validation of those adjustments, by means of the secure
system for the exchange of information and documents between
the Commission and the Member States introduced for the pur-
poses of applying Regulation (EC) No 1698/2005. Adjustments
to the financing plan which require the adoption of a new deci-
sion by the Commission shall enter into force after adoption of
the new decision.

if a rural development programme has not been
However,
approved by the Commission by 31 March 2007, all the expen-
diture carried out in anticipation by the paying agency under its
own responsibility, during the periods preceding the adoption of
this programme, shall be declared to the Commission in the first
declaration of expenditure following the adoption of
the
programme.

3.
Declarations of expenditure shall be drawn up in accor-
dance with the model in Annex XI. In the case of rural develop-
ment programmes covering regions benefiting from different
rates of co-financing in accordance with Article 70(3) and (4) of
Regulation (EC) No 1698/2005, the application shall include a
separate table of expenditure for each type of region.

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the

4. Where there are disagreements, differences of interpretation
or inconsistencies relating to declarations of expenditure for a ref-
erence period, resulting in particular from the failure to commu-
nicate
information required under Regulation (EC)
No 1698/2005 and its implementing rules, and these require fur-
ther checks, the Member State concerned shall be required to pro-
vide additional information. Such information shall be provided
by means of the secure system for the exchange of information
referred to in the second subparagraph of Article 15 of this
Regulation.

The time limit for payment laid down in Article 26(5) of Regula-
tion (EC) No 1290/2005 may in such cases be interrupted for all
or part of the amount for which payment is claimed, from the
date on which the request for information is sent until receipt of
the information requested but no later than the date on which the
declaration of expenditure for the following period is submitted.

Where no solution is found within that time limit, the Commis-
sion may suspend or reduce payments in accordance with
Article 27(3) of Regulation (EC) No 1290/2005.

5.
Cumulative data relating to expenditure and assigned rev-
enue that can be charged to a financial year, to be submitted to
the Commission by 10 November at the latest, may be corrected
only in the annual accounts to be sent to the Commission in
accordance with Article 8(1)(c)(iii) of Regulation (EC)
No 1290/2005.

Article 17

Calculation of the amount to be paid

The Community contribution to be paid in respect of the
1.
eligible public expenditure declared for each priority for each ref-
erence period shall be calculated on the basis of the financing plan
in force on the first day of that period.

The Community contribution shall be paid by the Commis-
5.
sion, subject to budget availabilities, into the account(s) opened by
each Member State.

Each Member State shall notify the Commission of the account
name or numbers in accordance with the format made available
to it by the Commission.

CHAPTER 4

COMMON PROVISIONS FOR THE EAGF AND EAFRD

Article 18

Electronic exchange of information and documents

1.
The Commission shall set up computer systems enabling
electronic exchanges of documents and information between it
and the Member States for the communications and consultation
of information provided for in Regulation (EC) No 1290/2005
and arrangements for their application. It shall inform the Mem-
ber States of the general conditions for implementing these sys-
tems via the Committee on the Agricultural Funds.

The computer systems provided for in paragraph 1 shall be

2.
able to process in particular:

(a)

the data required for financial transactions, in particular those
relating to the monthly and annual accounts of the paying
agencies, declarations of expenditure and revenue and trans-
mission of the information and documents referred to in
Articles 5, 11, 15 and 17 of this Regulation, Article 6 of
Regulation (EC) No 885/2006 and Articles 2, 10 and 11 of
Regulation (EC) No 884/2006;

2.
The amounts of the EAFRD contributions recovered from
beneficiaries under the rural development programme concerned
during each reference period shall be deducted from the amount
to be paid by the EAFRD in the declaration of expenditure for that
period.

(b) documents of common interest enabling the accounts to be
monitored and the information and documents which the
paying agency must make available to the Commission to be
consulted;

3.
The greater or lesser amounts resulting, where applicable,
from the clearance of accounts carried out in accordance with the
third subparagraph of Article 10(1) of Regulation (EC) No
885/2006 that may be re-used for the rural development pro-
gramme shall be added to or deducted from the amount of the
EAFRD contribution when the first declaration after the clearance
of accounts decision is drawn up.

ceiling provided for

4. Without prejudice
in
to the
Article 24(4) of Regulation (EC) No 1290/2005, where the com-
bined total of declarations of expenditure exceeds the total pro-
grammed for a rural development programme priority, the
amount to be paid shall be capped at the amount programmed
for that priority. Public expenditure excluded as a result may be
taken into account in a subsequent declaration of expenditure
provided that an adjusted financing plan has been submitted by
the Member State and accepted by the Commission.

(c)

the Community texts and Commission guidelines on the
financing of the common agricultural policy by authorities
(EC)
accredited
No 1290/2005, and the guidelines on the harmonised appli-
cation of the legislation concerned.

under Regulation

designated

and

The form and content of the documents referred to in
3.
Articles 4, 14 and 17 of this Regulation, Article 7(1)(a), (b) and (d)
of Regulation (EC) No 885/2006 and Articles 10 and 11 of Regu-
lation (EC) No 884/2006 shall be laid down by the Commission
on the basis of the models in Annexes II to XI of this Regulation,
in Annexes II and III to Regulation (EC) No 885/2006 and in
Annexe III to Regulation (EC) No 884/2006.

These models shall be adapted and updated by the Commission,
after having informed the Committee on the Agricultural Funds.

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The computer systems provided for in paragraph 1 may
4.
contain the tools required for storing the data for and managing
the accounts of the EAGF and EAFRD by the Commission, and
those required for calculating flat-rate expenditure or expenditure
requiring the use of uniform methods, in particular as regards
financial costs and depreciation.

5.
The data on financial transactions shall be communicated,
entered and updated in the computer systems referred to in para-
graph 1 under the responsibility of the paying agency, by the pay-
ing agency itself or by the body to which that function has been
delegated, where applicable via the coordinating bodies accred-
ited in accordance with the second subparagraph of Article 6(3)
of Regulation (EC) No 1290/2005.

6. Where a document or procedure provided for in Regulation
(EC) No 1290/2005 or the detailed rules for its application require
the signature of an authorised person or the approval of a person
at one or more of the stages of that procedure, the computer sys-
tems set up for the communication of these documents must
make it possible to identify each person unambiguously and pro-
vide reasonable assurance that the contents of the documents,
including as regards the stages of the procedure, cannot be altered,
in accordance with Community legislation. As regards the decla-
rations of expenditure and the statement of assurance annexed to
the annual accounts referred to in Article 8(1)(c)(i) and (iii) of
Regulation (EC) No 1290/2005, the documents sent electronically
shall also be kept in their original form by the paying agencies or,
where applicable, by the coordinating bodies accredited in accor-
dance with Article 6(2) and (3) of that Regulation.

7.
The electronic and digitised documents shall be kept for the
whole of the period required under Article 9 of Regulation (EC)
No 885/2006.

2. Member States may redistribute the amounts collected as
referred to in paragraph 1 to paying agencies of their choice with
a view to their utilisation. Such amounts shall be credited to the
account(s) referred to in paragraph 1, and used exclusively for
financing the additional Community support referred to in
Article 5(2) of Regulation (EC) No 1259/1999 or for the accom-
panying measures referred to in Article 1(3) of Regulation (EC)
No 1655/2004.

Any interest borne by the unused funds shall be added to the bal-
ance available at the end of each financial year and used to finance
the same measures.

3.
The paying agencies must keep accounts of expenditure on
the measures referred to in paragraph 2 that are separate from the
accounts of other expenditure on rural development, and the
accounts must distinguish in respect of each payment between the
national funding and the funding resulting from the application
of Articles 3 and 4 of Regulation (EC) No 1259/1999 or Article 1
of Regulation (EC) No 1655/2004.

Amounts withheld in accordance with Articles 3 and 4 of
4.
Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC)
No 1655/2004 and any interest that they generate which have
not been paid in accordance with Article 1 of Commission Regu-
lation (EC) No 963/2001 (1) or Article 3(1) of Regulation (EC)
No 1655/2004 shall be deducted from the monthly payments
when the Commission adopts its decision under Article 15(2) of
Regulation (EC) No 1290/2005 on expenditure for October of the
financial year concerned. Where applicable, the exchange rate to
be used shall be that referred to in Article 7(2) of this Regulation.

8. Where there is a malfunction in a computer system or no
stable connection, the Member State may, with the prior approval
of the Commission, send the documents in another form, under
the conditions laid down by it.

Article 20

Expenditure on rural development under the EAGGF
Guarantee Section between 16 October and
31 December 2006

CHAPTER 5

TRANSITIONAL MEASURES AND FINAL PROVISIONS

Article 19

Accounting of funds from modulation or compliance
with conditions concerning the environment

Where a Member State plans payments by the Guarantee Section
of the European Agricultural and Guidance Fund (EAGGF) until
31 December 2006 under the second sentence of Article 39(1)(a)
of Regulation (EC) No 1290/2005 for rural development pro-
grammes in the programming period 2000-2006, that Member
State shall submit a request to the Commission by 1 July 2006 at
the latest, providing the relevant justification. The request shall set
out the programme(s) and measures concerned.

Amounts withheld in accordance with Articles 3 and 4 of
1.
Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC)
No 1655/2004 shall be credited by the Member State to a special
account opened for each paying agency or to a special single
account opened by each Member State. The accounts must allow
identification of the origin of the credit in relation to the payment
to the beneficiary of the aid in question.

Where the first paragraph is applied, the Member States shall
inform the Commission by 31 January 2007 at the latest, for each
programme and each measure, of the date on which the payments
in respect of the EAGGF Guarantee Section were made.

(1) OJ L 136, 18.5.2001, p. 4.

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Article 21

Repeal

Article 22

Entry into force

Regulation (EC) No 296/96 and Decision C/2004/1723 of
26 April 2004 are repealed from 16 October 2006.

However, Regulation (EC) No 296/96, with the exception of
Article 3(6a)(a) thereof, and Decision C/2004/1723 shall remain
applicable as regards all expenditure effected by the Member
States under the EAGGF Guarantee Section until 15 October
2006.

References to the repealed Regulation and Decision shall be con-
strued as references to this Regulation and shall be read in accor-
dance with the correlation table in Annex XII.

This Regulation shall enter into force on the seventh day fol-
1.
lowing that of its publication in the Official Journal of the European
Union.

2.
It shall apply from 16 October 2006 in the case of revenue
received and expenditure effected by the Member States under the
EAGF and EAFRD in respect of the 2007 and following financial
years. However, Article 20 shall apply from the date of entry into
force of this Regulation.

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

Done at Brussels, 21 June 2006.

For the Commission
Mariann FISCHER BOEL
Member of the Commission

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TABLE OF ANNEXES

ANNEX I

TOTAL EXPENDITURE EFFECTED AND ASSIGNED REVENUE RECEIVED DURING A
MONTH (ARTICLE 4(1)(A))

ANNEX II

MONTHLY DECLARATION OF EAGF EXPENDITURE (ARTICLE 4(1)(B))

ANNEX III

T 101 - STATEMENT OF DIFFERENCES (ARTICLE 4(2)(C))

ANNEX IV

T 103 - SUMMARY (ARTICLE 4(2)(B))

ANNEX V

T 104 - DATA BROKEN DOWN ACCORDING TO THE NOMENCLATURE OF THE BUDGET
OF THE EUROPEAN COMMUNITIES AND BY TYPE OF EXPENDITURE (ARTICLE 4(1)(A))

ANNEX VI

T 106 - AMOUNTS WITHHELD UNDER ARTICLE 3 OF REGULATION (EC) NO 1259/1999
(ARTICLE 4(2)(E))

ANNEX VII

T 107 - AMOUNTS WITHHELD UNDER ARTICLE 4 OF REGULATION (EC) NO 1259/1999 OR
ARTICLE 1 OF REGULATION (EC) NO 1655/2004 (ARTICLE 4(2)(E))

ANNEX VIII

T 108 - USE OF THE AMOUNTS WITHHELD UNDER ARTICLES 3 AND 4 OF REGULATION
(EC) NO 1259/1999 OR ARTICLE 1 OF REGULATION (EC) NO 1655/2004 (ARTICLE 4(2)(E))

ANNEX IX

T 109 - SUMMARY OF THE USE MADE OF THE AMOUNTS WITHHELD UNDER ARTICLES 3
AND 4 OF REGULATION (EC) NO 1259/1999 OR ARTICLE 1 OF REGULATION (EC)
NO 1655/2004 (ARTICLE 4(2)(E))

ANNEX X

FORECASTS OF EAFRD EXPENDITURE (ARTICLE 14)

ANNEX XI

DECLARATION OF EAFRD EXPENDITURE (ARTICLE 17)

ANNEX XII

CORRELATION TABLE

23.6.2006

EN

Official Journal of the European Union

L 171/15

ANNEX I

TOTAL EXPENDITURE EFFECTED AND ASSIGNED REVENUE RECEIVED DURING A MONTH
(ARTICLE 4(1)(A))

IDES

Content of declaration

Header of the declaration

The header of the declaration comprises:

— an identifier of the message type and of the Member State transmitting the data. The identifier will be sent to you by

the Commission;

— the period covered by the declaration;

— details of expenditure and revenue in the period concerned:

— overall amount before clearance;

— forecast before clearance;

— clearance;

— information on public storage.

Body of the declaration

The body of the declaration comprises:

— the identifier of the item or article;

— the amounts declared and the forecasts;

— an explanation of the differences between the amounts declared and the forecasts.

End section

The end section of the declaration gives a checksum which is the total of all the amounts declared in the header and in the
body of the declaration.

Syntax of the message

<I>[IDENTIFICATION]
<C>010<V>[BEGINDATE]/[ENDDATE] <C>020<V>[EXPENDITURE]
<C>030<V>[FORECAST]
<C>040<V>[CLEARANCE]
<C>050<V>[PUBLIC STORAGE]
<C>060<V>[ITEM]
<C>070<V>[AMOUNT]/[FORECAST]
<C>080<V>[DIFF1]/[DIFF2]/[DIFF3]/[DIFF4]
…
<C>060<V>[ITEM]
<C>070<V>[AMOUNT]/[FORECAST]
<C>080<V>[DIFF1]/[DIFF2]/[DIFF3]/[DIFF4]
<C>090<V>[CHECKSUM]

L 171/16

EN

Official Journal of the European Union

23.6.2006

Description of the fields

Name

Format

Description

Header of the declaration: occurrence of data = 1

[IDENTIFICATION] *

Identification code given by the Commission

[BEGINDATE] *

Date (DDMMYYYY)

Date on which declaration begins

[ENDDATE] *

Date (DDMMYYYY)

Date on which declaration ends

[EXPENDITURE]*

Number (30,2)

Overall amount for the month, before clearance

[FORECAST] *

[CLEARANCE] *

Number (30,2)

Number (30,2)

Forecasts

Clearance

[PUBLIC STORAGE]*

Number (30,2)

Public storage expenditure

Body of the declaration: occurrence of data = 1 to n

[ITEM]

[AMOUNT]

[FORECAST]

[DIFF1]

[DIFF2]

[DIFF3]

[DIFF4]

Number (8)

Number (30,2)

Number (30,2)

Number (30,2)

Number (30,2)

Number (30,2)

Number (30,2)

Budget heading (item or article)

Amount of expenditure/revenue

Amount of forecasts

Difference compared to previous months

Forecast of difference carried over to following months

Difference compared to following months

Forecasting errors

End section: occurrence of data = 1

[CHECKSUM] *

Number (30,2)

Checksum: sum of all amounts in the message

Fields marked with an asterisk are compulsory.

Example

<I>AGRWDMT1
<C>010<V>16102005
<C>020<V>135454513.93
<C>030<V>163388000
<C>040<V>0
<C>050<V>2801326.91
<C>060<V>050201
<C>070<V>5462115.83/21358000
<C>080<V>0/-15835484.17/0/0
…
…
<C>060<V>050202
<C>070<V>0/0
<C>080<V>0/0/0/0
<C>090<V>157894562

23.6.2006

EN

Official Journal of the European Union

L 171/17

E-AGREX

Member State:

Contact person:

Date sent:

Telephone:

E-mail address:

Expenditure for the period . . . . . . . . to . . . . . . . .

in euro

Overall amount for the month, not incl. clearance (1):
Forecasts, not incl. clearance (2):
Difference = (1)-(2):
Clearance:
Overall amount for the month, incl. clearance:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Of which expenditure on public storage (category 2)

Compulsory for the last weekly fax of the month or where specifically requested by the Commission

Appropriate
nomenclature

Expenditure/
revenue (1)

Forecasts (2)

Difference =
(1)-(2)

Explanation of main differences in euro millions

From previ-
ous months

Carryover to
following
months

From fol-
lowing
months

Forecast
error

TOTAL

L 171/18

EN

Official Journal of the European Union

23.6.2006

ANNEX II

MONTHLY DECLARATION OF EAGF EXPENDITURE (ARTICLE 4(1)(B))

Content of a declaration

Header of the declaration

The header of the declaration comprises the following:

— an identifier of the message type and of the Member State transmitting the data. This is a code recognised by the Com-
mission identifying the type of declaration sent and the Member State concerned. (N.B.: this identifier will be used to
guarantee that the user forwarding the declaration is actually entitled to do so on behalf the Member State concerned).
The identifier will be sent to you by the Commission; the period of expenditure covered by the declaration.

— E.g: 1105 for the expenditure period 11-2005 and the declaration of 10/12/2005;

— the name, telephone number, fax number and e-mail address of the person responsible for the declaration.

Body of the declaration

The body of the declaration comprises the following for each article of the EAGGF nomenclature:

— the identifier of the article (e.g. 050201) or item;

— the amount declared in euro.

End section

A summary section containing the following information:

— the total declared in euro.

Comments section

The message ends with space for comments of a maximum one hundred lines of text. This field is used for additional infor-
mation specifically requested by the Commission.

Syntax of the message

<I>[IDENTIFICATION]

<C>001<V>[PERIOD]

<C>004<V>[RESPNAME]

<C>005<V>[RESPPHONE]

<C>006<V>[RESPFAX]

<C>007<V>[RESPEMAIL]

<C>010<V>[ITEM]/[AMOUNT]

…

<C>010<V>[ITEM]/[AMOUNT]

<C>010<V>TOTALS/[TOT AMOUNT]

<C>999<V>[COMMENT]

<C>999<V>[COMMENT]

23.6.2006

EN

Official Journal of the European Union

L 171/19

Description of the fields

Name

Format

Description

Header of the declaration: occurrence of data = 1

[IDENTIFICATION] *

[PERIOD] *

[RESPNAME] *

Identification code given by DG AGRI

Date (MMYY)

Period to which the fax refers

Free text (250 characters)

Surname and first name of the person responsible
for the declaration

[RESPPHONE]

Free text (50 characters)

[RESPFAX]

Free text (50 characters)

[RESPEMAIL]

Free text (50 characters)

Body of the declaration: occurrence of data = 1 to n

[ITEM]

Text (8 characters)

Telephone number of the person responsible for
the declaration

E-mail address of the person responsible for the
declaration

Fax number of the person responsible for the
declaration

Item or chapter for which the declaration is being
made

[AMOUNT]

Number (15,2)

Amount in euro

End section: occurrence of data = 1

[TOT AMOUNT]

Number (15,2)

Total amount of the declaration in euro

Comments section: occurrence of data = 1 to n

[COMMENT]

Free text (200 characters)

Space for comments

Fields marked with an asterisk are compulsory.

Example

<I>FAX10IE
<C>001<V>1105
<C>004<V>John Smith
<C>005<V>00 32 2 2994789
<C>006<V>00 32 2 2994789
<C>007<V>John. Smith@gmail.com
<C>010<V>050201/23986.21
<C>010<V>050202/0
<C>010<V>050203/3898153.27
…
<C>010<V>050401/3656976.04
<C>010<V>05070108/0
<C>010<V>05070109/0
<C>010<V>TOTALS/23154379.29
<C>999<V>This is a comment – first line
<C>999<V>This is a comment – second line

L 171/20

EN

Official Journal of the European Union

23.6.2006

Print format

EAGF
10th of the month declaration:
expenditure and revenue

Page 1: Amounts

Article or item 1

Article or item 2

…

…

…

…

…

Member State:

Person responsible:

Telephone number:

Fax number:

E-mail address:

Month:

Date

wording

wording

…

…

…

…

…

Expenditure and revenue

EUR

Article or item n

wording

TOTAL (insert)

CONTROL FIELD

TOTAL CALCULATED

0,00

Page 2: Comments

23.6.2006

EN

Official Journal of the European Union

L 171/21

ANNEX III

No access

To be filled in

TABLE 101

FINANCIAL YEAR

MEMBER STATE:

CONSISTENCY OF THE DATA TRANSMITTED

1) Total expenditure and assigned revenue incurred in month of

. . . . . . . . . . amounts to

2) Expenditure and assigned revenue in respect of that month notified on . . . . . . . . . .

amounts to

3) Any difference = (1) - (2)

JUSTIFICATION FOR DIFFERENCE IN POINT 3)

1) Expenditure budget lines:

in EUR

0,00

2) Assigned revenue budget lines:

Date:

Official responsible:

L 171/22

EN

Official Journal of the European Union

23.6.2006

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23.6.2006

EN

Official Journal of the European Union

L 171/23

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L 171/24

EN

Official Journal of the European Union

23.6.2006

T 104 - DATA BROKEN DOWN ACCORDING TO THE NOMENCLATURE OF THE BUDGET OF THE
EUROPEAN COMMUNITIES AND BY TYPE OF EXPENDITURE

ANNEX V

Content of declaration

Header of the declaration

The header of the declaration comprises:

— an identifier of the message type and of the paying agency transmitting the data. (N.B.: this will be used to verify that
the user forwarding the declaration is actually entitled to do so on behalf the Member State concerned). The identifier
will be sent to you by the Commission; the period of expenditure covered by the declaration.

— E.g: 200511 for the expenditure period 11-2005 and the T104 of 20 December 2005;

— the language of the declaration.

Body of the declaration

The body of the declaration comprises the following for each sub-item of the EAGGF nomenclature:

— the identifier of the sub-item (e.g. 050201043010001 and 050201049999999 if the sub-item is unknown);

— the wording of the sub-item in the language chosen in the header of the declaration;

— the amount declared for the period concerned (N), the cumulative amount declared since the start of the financial year,
forecasts for the periods N+1, N+2… N+3 and N+4… end of the financial year. All amounts must be declared in euro.

End section

The following appears after the list of all the sub-items:

— the total amount declared for the period concerned (N), total cumulative amount declared since the start of the finan-

cial year, total forecasts for the periods N+1, N+2… N+3 and N+4… end of the financial year;

— an explanation of the use of sub-items ‘9999999’;

— space for comments.

Syntax of the message

<I>[IDENTIFICATION]
<C>001<V>[PERIOD]
<C>011<V>[LANGUAGE]
<C>002<V>[SUBITEM]
<C>012<V>[DESCRIPTION]
<C>003<V>[AMOUNT]/[AMOUNT CUMUL]/[PRE1]/[PRE2]/[PRE3]
…
<C>002<V>[SUBITEM]
<C>012<V>[DESCRIPTION]
<C>003<V>[AMOUNT]/[AMOUNT CUMUL]/[PRE1]/[PRE2]/[PRE3]
<C>004<V>[AMOUNT TOT]/[AMOUNT CUMUL TOT]/[PRE1 TOT]/[PRE2 TOT]/PRE3 TOT]
<C>005<V>[EXPLANATION]
<C>006<V>[COMMENT]

23.6.2006

EN

Official Journal of the European Union

L 171/25

Description of the fields

Name

Format

Description

Header of the declaration: occurrence of data = 1

[IDENTIFICATION] *

Identification code given by DG AGRI

[PERIOD] *

Date (YYYYMM)

Expenditure period

[LANGUAGE] *

(2 characters)

ISO code for the language

Body of the declaration: occurrence of data = 1 to n

[SUBITEM] *

[DESCRIPTION] *

[AMOUNT] *

Number (15)

Free text (600)

Number (15,2)

Sub-item

Wording of the sub-item

Amount declared

[AMOUNT CUMUL] *

Number (15,2)

Cumulative amount

[PRE1] *

[PRE2] *

[PRE3] *

Number (15,2)

Number (15,2)

Number (15,2)

Amount of forecasts for the following period

Amount of forecasts for the period N+2… N+3

Amount of forecasts for the period N+4… end of the financial
year

End section: occurrence of data = 1

[AMOUNT TOT] *

Number (15,2)

Total amount declared

[AMOUNT CUMUL TOT] *

Number (15,2)

Cumulative total amount

[PRE1 TOT] *

[PRE2 TOT] *

[PRE3 TOT] *

[EXPLANATION]

[COMMENT]

Number (15,2)

Number (15,2)

Number (15,2)

Free text (80)

Free text (80)

Total amount of forecasts for the following period

Amount of forecasts for the period N+2… N+3

Amount of forecasts for the period N+4… end of the financial
year

Explanation of sub-items 9999999

Comments

Fields marked with an asterisk are compulsory

Example

<I>AGRCYP1T3
<C>001<V>200510
<C>011<V>EN
<C>002<V>050203003011001
<C>012<V>Sugar and isoglucose
<C>003<V>0,00/0,00/0,00/30000,00/0,00
<C>002<V>050208011500001
<C>012<V>Export refunds — fresh fruits & vegetables
<C>003<V>32417,34/32417,34/2500,00/2500,00/0,00
…
…
<C>002<V>050301020000002
<C>012<V>Single area payment scheme — new Member States — R.1782/03, Art.143b) — year 2005
<C>003<V>0,00/0,00/8357983,69/0,00/0,00
<C>004<V>478378,38/478378,38/9393593,69/330246,00/1400000,00
<C>006<V>No Comment

L 171/26

EN

Official Journal of the European Union

23.6.2006

ANNEX VI

TABLE 106

AMOUNTS WITHHELD PURSUANT TO ARTICLE 3 OF REGULATION (EC) No 1259/99

(from 16/10/N-1 to . . . . . . . . . . . . . . . . . .)

MEMBER STATE:
PAYING AGENCY:

FINANCIAL YEAR:

N

Monetary Unit:

Budget Sub-item

Amount

Heading

Corrections for financial year (N-1, -2, …)

Date:

Authorised Signatory:

Total

0,00

23.6.2006

EN

Official Journal of the European Union

L 171/27

ANNEX VII

TABLE 107

AMOUNTS WITHHELD PURSUANT TO ART. 4 OF REGULATION (EC) No 1259/99 OR ART. 1 OF REGULATION
(EC) No 1655/2004

(from 16/10/N-1 to . . . . . . . . . . . . . . . . . .)

MEMBER STATE:
PAYING AGENCY:

FINANCIAL YEAR:

N

Monetary Unit:

Budget Sub-item

Amount

Heading

Corrections for financial year (N-1, -2, …)

Date:

Authorised Signatory:

Total

0,00

L 171/28

EN

Official Journal of the European Union

23.6.2006

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EN

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L 171/30

EN

Official Journal of the European Union

23.6.2006

ANNEX X

(A) FORECASTS OF THE AMOUNT TO BE PAID BY THE EAFRD TO BE SUBMITTED NOT LATER

THAN 31 JANUARY

Estimate of the amounts in euro to be paid by the EAFRD in year ‘N’ for:

Programme No

January - March

April - June

July - October

Estimate of the amounts in euro to be paid by the EAFRD in year ‘N+1’ for:

October-December

January - March

April - June

July - October

(B)

FORECASTS OF THE AMOUNT TO BE PAID BY THE EAFRD TO BE SUBMITTED NOT LATER
THAN 31 JULY

Estimate of the amounts in euro to be paid by the EAFRD in year ‘N’ for:

Programme No

January - March

XXXXXXXXXX

April - June

XXXXXXXXXX

July - October

Estimate of the amounts in euro to be paid by the EAFRD in year ‘N+1’ for:

October - December

January - March

April - June

July - October

23.6.2006

EN

Official Journal of the European Union

L 171/31

ANNEX XI

(A) EXPENDITURE DECLARATION

Rural development programme ________________ CCI No: ______________

Statement of transactions for which the paying agency has paid the Community contribution between __/__/__ and __/__/__

Priority/Measure

Public expenditure at the origin of the Community part-financing

Measure 111

Measure 112

. . . . . . . . . . . . . . . . . . .

Measure 1xy

Measure 211

Measure 212

. . . . . . . . . . . . . . . . . . .

Measure 2xy

Measure 311

Measure 312

. . . . . . . . . . . . . . . . . . .

Measure 3xy

(amount in euro)

(amount in euro)

(amount in euro)

Total Priority I

(automatic calculation)

(amount in euro)

(amount in euro)

(amount in euro)

Total Priority II

(automatic calculation)

(amount in euro)

(amount in euro)

(amount in euro)

Total Priority III

(automatic calculation)

Leader measures, type Priority I (411)

Leader measures, type Priority II (412)

Leader measures, type Priority III (413)

Cooperation projects (421)

Running local action groups (431)

(amount in euro)

(amount in euro)

(amount in euro)

(amount in euro)

(amount in euro)

Total Leader

Total Measures

(automatic calculation)

(automatic calculation)

Technical Assistance

(amount in euro)

TOTAL

(automatic calculation)

(B) SUMMARY PUBLIC EXPENDITURE

Priority

Priority I

Priority II

Priority III

Leader

Technical assistance

TOTAL

Total public
expenditure

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

Part-financing rate

(set in the programme)

(set in the programme)

(set in the programme)

(set in the programme)

(set in the programme)

Public contribution

National

Community

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

(automatic
calculation)

L 171/32

EN

Official Journal of the European Union

23.6.2006

(C) REQUEST FOR PAYMENT

Total EAFRD contribution corresponding to the expenditure declared

(automatic calculation)

Recoveries carried out during the period covered by declaration (-)

Regularisation ceiling or reduction previous declaration (+)

Balance (possibly +/-) of the clearance of accounts decision for year x

Amount requested from the EAFRD

EUR

EUR

EUR

EUR

For the paying agency, date, name and position of the person drawing up the declaration

For the coordinating body, date, name and position of the person authorising the transmission to the Commission

23.6.2006

EN

Official Journal of the European Union

L 171/33

ANNEX XII

CORRELATION TABLE

Regulation (EC) No 296/96

This Regulation

Article 1(1)

Article 1(2)

Article 2(1)

Article 2(2)

Article 2(3)

Article 2(4)

Article 2(5)

Article 3(1)

Article 3(2)

Article 3(3)

Article 3(3a)

Article 3(4)

Article 3(5)

Article 3(6)(a)

Article 3(6)(b)

Article 3(6)(c)

Article 3(6)(d)

Article 3(6a)a

Article 3(6a)(b)

Article 3(7)

Article 3(8)

Article 3(9)

Article 3(10)

Article 3(11)

Article 4(1)

Article 4(2)(a) and (b)

Article 4(2)(c)

Article 4(2)(d)

Article 4(2)(e)

Article 4(3)

Article 4(4)

Article 4(5)

Article 4(6)

Article 11(1)

Article 11(2)

Article 2(1)

Article 19(1)

First subparagraph of Article 19(2)

Second subparagraph of Article 19(2)

Article 19(3)

Article 3

Article 4(1)a

Article 4(1)(b)

Article 18(8)

Second subparagraph of Article 4(1)

Article 4(1)(c)

Article 4(2)(a)

Article 4(2)(b)

Article 4(2)(c)

Article 4(2)(d)

Deleted

Article 4(2)(e)

Deleted

Deleted

Article 1(2)

Deleted

Article 7

Article 8

Article 9(1)

Article 9(2)

Article 9(3)

Deleted

Article 9(4)

Article 9(6)

Article 9(5)

Deleted

L 171/34

EN

Official Journal of the European Union

23.6.2006

Regulation (EC) No 296/96

This Regulation

Article 5

Article 6

Article 7(1)

Article 7(2)

Article 7(3)

Article 7(4)

Article 7(5)

Article 7(6)

Article 8

Article 9

Article 10

Article 6

Article 19(4)

Article 5(1),(3) and (4)

Article 5(2)

Article 5(5)

Article 5(6)

Article 5(7)

Deleted

Article 18

Article 21

Article 22