Commission Regulation (EC) No 1233/2007 of 22 October 2007 amending Regulation (EC) No 885/2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD
Date: 2007-10-22
Institutions: European Commission
Subjects: EU financing, closing of accounts, common agricultural policy, fund (EU)

L 279/10

EN

Official Journal of the European Union

23.10.2007

COMMISSION REGULATION (EC) No 1233/2007

of 22 October 2007

amending Regulation (EC) No 885/2006 laying down detailed rules for the application of Council
Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and
the clearance of the accounts of the EAGF and of the EAFRD

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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,

Whereas:

(1)

(2)

finance only,

According to Articles 3 and 4 of Regulation (EC) No
1290/2005, the European Agricultural Guarantee Fund
(the EAGF) and the European Agricultural Fund for
Rural Development
in a
(the EAFRD)
context of shared management, expenditure effected in
accordance with Community legislation. Undue payments
made by Member States to beneficiaries which do not
result from irregularities within the meaning of Article
1(2) of Council Regulation (EC, Euratom) No 2988/95 of
18 December 1995 on the protection of the European
Communities financial interests (2) but from errors made
by the national administrations, are not effected in
accordance with Community legislation and, therefore,
from the
should
Community budget. It is for this reason that,
if these
undue payments have not been recovered by the
Member States by the end of
in
which they are detected, they should be excluded from
the annual accounts of the paying agencies. As a conse-
quence, such payments should not be included in the
table provided for in Annex III to Commission Regu-
lation (EC) No 885/2006 (3).

the financial year

from financing

excluded

be

indicate

Pursuant
to Article 32(3) of Regulation (EC) No
1290/2005, Member States are required to provide the
summary report on recovery
Commission with a
procedures when sending the annual accounts.
In the
report Member States must
separately the
amounts not recovered within the time-limits specified
as well as the amounts for which it has been decided
not to pursue the recovery.
In order to facilitate the
clearance of the accounts of the paying agencies by the
Commission,
should include the total
amount to be charged to the Community budget and
the total amount to be charged to the budget of the
Member State in accordance with, respectively, the first
subparagraph of Article 32(5) of Regulation (EC) No
1290/2005 for the EAGF and the first subparagraph of
Article 33(8) for the EAFRD as well as the total amount

the accounts

(1) 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).

(2) OJ L 312, 23.12.1995, p. 1.
(3) OJ L 171, 23.6.2006, p. 90.

to be charged to the Community budget in accordance
with, respectively, Article 32(6) for the EAGF and Article
33(7) for the EAFRD of Regulation (EC) No 1290/2005.

annual

accounts

information on sums

For accounting purposes, Member States
should be
required to send to the Commission in the context of
to be
the
recovered other than those which result
from errors
made by the national administrations or irregularities
committed by the beneficiaries such as,
for example,
sums to be recovered as a result of the application of
cross-
reductions
compliance obligations. To this effect, a model
table
indicating the required information should be added.

for violations of

and exclusions

Certain references in relation to information systems
security should be updated following recent changes in
this respect.

Taking into account the experience gained in applying
Annex III, that Annex should be simplified.

Regulation (EC) No 885/2006 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of the Committee on the
Agricultural Funds,

(3)

(4)

(5)

(6)

(7)

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 885/2006 is amended as follows:

1. Article 6 is replaced by the following:

‘Article 6

Content of the annual accounts

The annual accounts referred to in Article 8(1)(c)(iii) of Regu-
lation (EC) No 1290/2005 shall include:

(a)

the assigned revenues referred to in Article 34 of Regu-
lation (EC) No 1290/2005;

(b) the expenditure of

the EAGF after deduction of any
undue payments not
the
financial year other than those referred to under point
(h), including any interests thereon, summarised by item
and sub-item of the Community budget;

recovered at

the end of

23.10.2007

EN

Official Journal of the European Union

L 279/11

(c)

the EAFRD, by programme and
the expenditure of
measure. At the closure of the programme, any undue
payments not recovered other than those referred to
under point (h),
including any interests thereon, shall
be deducted from the expenditure of the financial year
in question;

(d)

information regarding expenditure and assigned revenues
or confirmation that the detail of each transaction is held
on computer file at the disposal of the Commission;

(e) a table of differences by item and sub-item or,

in the
case of
the EAFRD, by programme and measure,
between the expenditure and the assigned revenues
declared in the annual accounts and that declared for
the same period in the documents
referred to in
Article 4(1)(c) of Commission Regulation (EC) No
883/2006 of 21 June 2006 laying down detailed rules
the application of Council Regulation (EC) No
for
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 (*), as far as the EAGF is
concerned and Article 16(2) of that Regulation as far
as the EAFRD is concerned, accompanied by an expla-
nation for every difference;

(f)

separately, the amounts to be borne by, respectively, the
in
Member State
accordance with the first subparagraph of Article 32(5)
and Article 32(6) of Regulation (EC) No 1290/2005;

concerned and the Community

(g) separately, the amounts to be borne by, respectively, the
in
Member State
accordance with the first subparagraph of Article 33(8)
and Article 33(7) of Regulation (EC) No 1290/2005;

concerned and the Community

rities within the meaning of Article 1(2) of Council
Regulation (EC, Euratom) No 2988/95 (**),
including
any sanctions and interests
following the
model set out in Annex III to this Regulation;

thereon,

(i) an extract from the debtors ledger of the amounts to be
recovered and credited to either the EAGF or the EAFRD
other than those referred to in points (b), (c) and (h),
including any sanctions and interests thereon, following
the model set out in Annex IIIa;

(j) a summary of intervention operations and a statement of
the quantity and location of stocks at the end of the
financial year;

(k) confirmation that the details of each movement of inter-
vention storage is held on the paying agency's files;

___________

(*) OJ L 171, 23.6.1996, p. 1.
(**) OJ L 312, 23.12.1995, p. 1.’

2. Annex I is amended in accordance with Annex I to this

Regulation;

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

lation;

4. after Annex III, the text in Annex III to this Regulation is

inserted as Annex IIIa.

Article 2

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

(h) the table of the undue payments to be recovered at the
end of the financial year as a consequence of irregula-

Points (1), (3) and (4) of Article 1 shall apply from 16 October
2007 in respect of financial year 2008 and following.

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

Done at Brussels, 22 October 2007.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

L 279/12

EN

Official Journal of the European Union

23.10.2007

ANNEX I

Point 3(B) of Annex I to Regulation (EC) No 885/2006 is amended as follows:

(a)

the introductory phrase is replaced by the following:
‘Information systems security shall be based on the criteria laid down in a version applicable in the financial year
concerned of one of the following internationally accepted standards:’;

(b) point (i) is replaced by the following:

‘(i) International Standards Organisation 27002: Code of practice for Information Security management (ISO),’.

23.10.2007

EN

Official Journal of the European Union

L 279/13

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