2008/396/EC: Commission Decision of 30 April 2008 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for the 2007 financial year (notified under document number C(2008) 1711)
Date: 2008-04-30
Institutions: European Commission
Subjects: agricultural expenditure, closing of accounts, common agricultural policy, fund (EU)

29.5.2008

EN

Official Journal of the European Union

L 139/33

COMMISSION DECISION

of 30 April 2008

on the clearance of the accounts of the paying agencies of Member States concerning expenditure
financed by the European Agricultural Guarantee Fund (EAGF) for the 2007 financial year

(notified under document number C(2008) 1711)

(2008/396/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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 Articles 30 and 32 thereof,

(5)

After consulting the Committee on the Agricultural Funds,

Whereas:

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 6(2) of Regulation (EC) No 1290/2005
are to be cleared. The clearance covers the completeness,
accuracy and veracity of the accounts transmitted in the
light of the reports established by the certification bodies.

the

by

Pursuant to Article 5(1) of Commission Regulation (EC)
No 883/2006 (2) on data to be transmitted by the
Member States and the monthly booking of expenditure
the European Agricultural Guarantee
financed under
is taken of the 2007 financial
Fund (EAGF), account
year of expenditure incurred by the Member States
between 16 October 2006 and 15 October 2007.

(6)

(1)

(2)

(3)

The time limits granted to the Member States referred to
in Article 7(2) of Commission Regulation (EC) No
885/2006 (3)
laying down detailed rules for the appli-
cation of the procedure for the clearance of accounts
of the EAGF for the submission to the Commission of
the documents referred to in Article 8(1)(c) of Regulation
(EC) No 1290/2005 and in Article 7(1) of Regulation
(EC) No 885/2006, have expired.

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

lation (EC) No 1437/2007 (OJ L 322, 7.12.2007, p. 1).

(2) OJ L 171, 23.6.2006, p. 1. Regulation as last amended by Regu-

lation (EC) No 114/2008 (OJ L 33, 7.2.2008, p. 6).

(3) OJ L 171, 23.6.2006, p. 90. Regulation as amended by Regulation

(EC) No 1233/2007 (OJ L 279, 23.10.2007, p. 10).

The Commission has checked the information submitted
and communicated to the Member States before
31 March 2008 the results of
its verifications, along
with the necessary amendments.

year

concerned,

the Regulation,

In accordance with the first and second subparagraphs of
the
Article 10(1) of Regulation (EC) No 885/2006,
accounts clearance decision referred to in Article 30(1)
of Regulation (EC) No 1290/2005 determines, without
prejudice to decisions taken subsequently in accordance
the amount of
with Article 31(1) of
expenditure effected in each Member State during the
financial year in question recognised as being chargeable
to the EAGF, on the basis of the accounts referred to in
Article 8(1)(c) of Regulation (EC) No 1290/2005 and the
reductions and suspensions of monthly payments for the
financial
reductions
referred to in the second subparagraph of Article 9(4)
of Regulation
to
Article 154 of Council Regulation (EC, Euratom) No
1605/2002 of 25 June 2002 on the Financial Regulation
applicable
the European
Communities (4), the outcome of the clearance decision,
that is to say any discrepancy which may occur between
the total expenditure booked to the accounts for a
financial
and
Article 152 of that Regulation 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 expen-
diture.

to the general budget of

to Article

883/2006.

(EC) No

including

pursuant

Pursuant

151(1)

year

the

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 completeness, accuracy and veracity of
these
the annual accounts submitted. The details of
amounts were described in the Summary Report that
was presented to the Fund Committee at the same time
as this Decision.

permit

(7)

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.

(4) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regu-
lation (EC, Euratom) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

L 139/34

EN

Official Journal of the European Union

29.5.2008

(8)

(9)

(10)

(11)

any

overrun

(EC) No 883/2006,

Article 9 of Regulation (EC) No 883/2006 lays down
that monthly payments 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) and Article 17 of Regulation
(EC) No 1290/2005. However, under Article 9(4) of
Regulation
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
the
financial year relating to monthly payments. Some of
the expenditure declared by certain Member States
during the abovementioned period was effected after
the deadlines and for some measures the Commission
did not accept any extenuating circumstances. This
Decision should therefore fix the relevant reductions. In
accordance with Article 31 of Regulation (EC) No
1290/2005, a decision will be taken at a later date,
fixing
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.

expenditure

definitively

the

for

The Commission, in accordance with Article 14 of Regu-
lation (EC) No 2040/2000, Article 17 of Regulation (EC)
No 1290/2005 and Article 9 of Regulation (EC) No
883/2006, has already reduced or suspended a number
of monthly payments on entry into the accounts of
expenditure for the 2007 financial year. In the light of
the above, to avoid any premature or temporary reim-
bursement of the amounts in question, they should not
be recognised in this Decision, without prejudice to
further examination under Article 31 of Regulation
(EC) No 1290/2005.

the

accounts

clearance

The first subparagraph of Article 10(2) of Regulation (EC)
No 885/2006 lays down that the amounts that are reco-
in
verable from, or payable to, each Member State,
accordance with
decision
referred to in the first subparagraph of Article 10(1) of
the said Regulation, shall be determined by deducting
monthly payments paid during the financial year in
question,
from expenditure recognised for
in accordance with paragraph 1. Such
that year
amounts are to be deducted from, or added to,
the
monthly payment relating to the expenditure effected
in the
clearance of
accounts decision.

second month following the

i.e. 2007,

to Article 32(5) of Regulation (EC) No
Pursuant
the financial consequences of
1290/2005, 50 % of
irregularities shall be borne by the
non-recovery of
Member State concerned and 50 % by the Community
budget
those irregularities has not
taken place within four years of the primary administra-

the recovery of

if

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

finding, or within eight years if

the
tive or judicial
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 appli-
cation of the Member States' reporting obligation of the
amounts to be recovered are laid down in Regulation
(EC) No 885/2006. Annex III
to the said Regulation
tables 1 and 2 that have to be
provides the model
provided in 2008 by the Member States. On the basis
of
the
the tables completed by the Member States,
Commission should decide on the financial consequences
of non-recovery of irregularities older than four or eight
years respectively. This decision is without prejudice to
future conformity decisions pursuant to Article 32(8) of
Regulation (EC) No 1290/2005.

(12)

insolvency,
law, of

Pursuant
to Article 32(6) of Regulation (EC) No
1290/2005, Member States may decide not to pursue
the
recovery. Such a decision may only be taken if
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
If that
persons legally responsible for the irregularity.
decision has been taken within four years of
the
primary administrative or
finding or within
the recovery is taken to the national
eight years if
courts, 100 % of
the
the financial consequences of
non-recovery should be borne by the Community
budget.
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 consequently to be borne by
the Community budget. This decision is without
prejudice to future conformity decisions pursuant
to
Article 32(8) of the said Regulation.

summary

referred

judicial

report

the

to

In

(13)

In accordance with Article 30(2) of Regulation (EC) No
1290/2005, this Decision does not prejudice decisions
taken subsequently by the Commission excluding from
Community
effected in
financing
accordance with Community rules,

expenditure not

HAS ADOPTED THIS DECISION:

Article 1

the accounts of the paying
Without prejudice to Article 2,
agencies of
expenditure
financed by the European Agricultural Guarantee Fund (EAGF)
in respect of the 2007 financial year are hereby cleared.

the Member

concerning

States

29.5.2008

EN

Official Journal of the European Union

L 139/35

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,

Article 3

This Decision is addressed to the Member States.

Article 2

Done at Brussels, 30 April 2008.

For the 2007 financial year, the accounts of the Member States'
paying agencies in respect of expenditure financed by the EAGF,
set out in Annex II, are disjoined from this Decision and shall
be the subject of a future clearance Decision.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

L 139/36

EN

Official Journal of the European Union

29.5.2008

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29.5.2008

EN

Official Journal of the European Union

L 139/37

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29.5.2008

EN

Official Journal of the European Union

L 139/39

ANNEX II

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

Financial year 2007 — EAGF

List of the paying agencies for which the accounts are disjoined and are the subject of a later clearance decision

Member State

Paying agency

Estonia

Greece

Finland

Italy

Malta

Netherlands

Portugal

PRIA

OPEKEPE

MAVI

ARBEA

MRAE

Dienst Regelingen

IFADAP
INGA
IFAP