2007/327/EC: Commission Decision of 27 April 2007 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 2006 financial year (notified under document number C(2007) 1901)
Date: 2007-04-27
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, agricultural expenditure, closing of accounts

11.5.2007

EN

Official Journal of the European Union

L 122/51

COMMISSION DECISION

of 27 April 2007

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 2006 financial year

(notified under document number C(2007) 1901)

(2007/327/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

of expenditure incurred by the Member States between
16 October 2005 and 15 October 2006.

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,

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (2), and in particular Article 32 thereof,

After consulting the Fund Committee,

Whereas:

(3)

(4)

(5)

(1)

(2)

by

the

States,

accompanied

On the basis of the annual accounts submitted by the
Member
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) (3), account is taken for the 2006 financial year

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
the
(EEC) No 729/70 regarding the procedure for
clearance of
EAGGF Guarantee
Section (4), have expired.

accounts of

the

The Commission has checked the information submitted
and communicated to the Member States before the
31 March 2007 the results of
its verifications, along
with the necessary amendments.

year

prejudice

the Regulation,

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
to
decisions taken subsequently in accordance with Article
the amount of expenditure
7(4) of
effected in each Member State during the financial year
in question recognised as being chargeable to the EAGGF
Guarantee Section, on the basis of the accounts referred
to in Article 6(1)(b) of Regulation (EC) No 1258/1999
and the reductions and suspensions of advances for the
financial
reductions
referred to in the second subparagraph of Article 4(3)
of Regulation (EC) No 296/96. 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 (5), 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.

concerned,

including

the

(1) OJ L 160, 26.6.1999, p. 103.
(2) OJ L 209, 11.8.2005, p. 1. Regulation as last amended by Regu-

lation (EC) No 378/2007 (OJ L 95, 5.4.2007, p. 1).

(3) 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).

(4) 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).

(5) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regu-
lation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

(6)

(7)

(8)

(9)

L 122/52

EN

Official Journal of the European Union

11.5.2007

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

question, i.e. 2006, from expenditure recognised for that
year in accordance with the first subparagraph. Such
amounts
added to,
advances against expenditure from the second month
following that in which the accounts clearance decision
is taken.

to be deducted from, or

are

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)

lays down
Article 4(2) of Regulation (EC) No 296/96,
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 above mentioned period was effected
after
the
and for
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
date,
for which
Community financing will not be granted regarding
those reductions and any other expenditure which may
be found to have been effected after the fixed deadlines.

fixing definitively the

the financial year

some measures

the deadlines

expenditure

(12)

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 2006 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.

Pursuant
to Article 32(5) of Regulation (EC) No
1290/2005 50 % of the financial consequences of non-
recovery of irregularities shall be borne by the Member
State concerned and 50 % by the Community budget if
the recovery of those irregularities has not taken place
within four years of the primary administrative or judicial
finding, or within eight years if the recovery is taken to
the national courts. Article 32(3) of the said Regulation
obliges Member States to submit to the Commission,
together with the annual accounts, a summary report
on the recovery procedures undertaken in response to
irregularities. Detailed rules on the application of
the
Member States' reporting obligation of the amounts to
be recovered are laid down in Commission Regulation
(EC) No 885/2006 of 21 June 2006 laying down detailed
rules for the application of Council Regulation (EC) No
accreditation of paying
1290/2005 as
the
agencies and other bodies and the clearance of
the
accounts of the EAGF and of the EAFRD (2). Annex III
to the said Regulation provides the model tables 1 and 2
that have to be provided in 2007 by the Member States.
On the basis of the tables completed by the Member
States, the Commission should decide on the financial
consequences of non-recovery of
irregularities older
respectively, eight years. This decision is
than four,
prejudice
without
decisions
pursuant
to Article 32(8) of Regulation (EC) No
1290/2005.

conformity

regards

future

to

insolvency,
law, of

to Article 32(6) of Regulation (EC) No
Pursuant
1290/2005 Member States may decide not to pursue
recovery. Such a decision may only be taken if
the
costs already and likely to be incurred total more than
the amount to be recovered or if the recovery proves
impossible owing to the
recorded and
the debtor or the
recognised under national
persons legally responsible for the irregularity.
If that
decision is taken within four years of the primary admin-
istrative or judicial finding, or within eight years if the
recovery is taken to the national courts, 100 % of the
financial consequences of the non-recovery should be
borne by the Community budget.
In the summary
report referred to in Article 32(3) of Regulation (EC)
No 1290/2005 the amounts for which the Member
State decided not to pursue recovery and the grounds
for the decision are shown. These amounts are not
charged to the Member States concerned and are conse-
quently to be borne by the Community budget. This
decision is without prejudice
conformity
decisions pursuant to Article 32(8) of the said Regu-
lation.

to future

(10)

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

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

(2) OJ L 171, 23.6.2006, p. 90.

11.5.2007

EN

Official Journal of the European Union

L 122/53

(13)

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

Article 2

For the 2006 financial year, the accounts of the Member States’
paying agencies in respect of expenditure financed by the
EAGGF, Guarantee Section, set out in Annex II, are disjoined
from this Decision and shall be the subject of a future clearance
Decision.

HAS ADOPTED THIS DECISION:

Article 3

Article 1

This Decision is addressed to the Member States.

the accounts of the paying
Without prejudice to Article 2,
expenditure
agencies of
financed
and
by
Guarantee Fund (EAGGF), Guarantee Section, in respect of the
2006 financial year are hereby cleared.

European Agricultural Guidance

the Member
the

concerning

States

Done at Brussels, 27 April 2007.

The amounts which are recoverable from, or payable to, each
Member State pursuant
including those
resulting from the application of Article 32(5) of Regulation
(EC) No 1290/2005, are set out in Annex I.

to this Decision,

For the Commission

Mariann FISCHER BOEL
Member of the Commission

L 122/54

EN

Official Journal of the European Union

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11.5.2007

EN

Official Journal of the European Union

L 122/55

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3
3
3
3
6
9
–

,

7
1
8
7
7
3
3
9
1
3
–

,

1
0
9
7
6
8
3
5
4
1
–

0
0
0

,

,

9
6
8
1
1
5
6
5
3
–

,

4
6
2
6
2
9
4
7
4
2
–

0
0
0

,

,

3
8
2
4
6
2
–

0
0
0

,

0
0
0

,

,

9
5
1
6
7
4
1
3
6
–

0
0
0

,

,

7
8
1
0
5
0
6
0
1
–

,

7
4
8
8
1
5
4
1
1
–

0
0
0

,

0
0
0

,

,

2
2
2
0
9
9
1
0
7
–

R
U
E

R
U
E

P
Y
C

K
Z
C

R
U
E

K
K
D

K
E
E

R
U
E

R
U
E

R
U
E

R
U
E

F
U
H

R
U
E

R
U
E

L
T
L

R
U
E

L
V
L

L
T
M

R
U
E

N
L
P

R
U
E

K
E
S

T
I
S

K
K
S

P
B
G

T
A

E
B

Y
C

Z
C

E
D

K
D

E
E

L
E

S
E

I
F

R
F

U
H

E
I

T
I

T
L

U
L

V
L

T
M

L
N

L
P

T
P

E
S

I
S

K
S

K
U

8
0
1
0
7
0
5
0

,

6
0
1
0
7
0
5
0

:

7
0
0
2

e
r
u
t
a
l
c
n
e
m
o
N

)

3

L 122/56

EN

Official Journal of the European Union

11.5.2007

ANNEX II

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

Financial year 2006

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

Member State

Germany

Italy

Portugal

Slovakia

Paying Agency

Baden-Württemberg
Bayern Umwelt

AGEA
ARBEA

IFADAP

APA