Commission Implementing Decision (EU) 2024/1458 of 24 May 2024 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 financial year 2023 (notified under document C(2024) 3353)
Date: 2024-05-24
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, EU Member State, agricultural expenditure, aid to agriculture, closing of accounts, financial year




L_202401458EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2024/1458


28.5.2024







            COMMISSION IMPLEMENTING DECISION (EU) 2024/1458
of 24 May 2024
         
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 financial year 2023


(notified under document C(2024) 3353)




THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (1), and in particular Article 53(1), first subparagraph, and Article 104 thereof,


Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (2), and in particular Article 51 thereof,


After consulting the Committee on the Agricultural Funds,

Whereas:







(1)


Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116 provides that Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF), in relation to expenditure incurred and payments made for the financial year 2023.












(2)


Article 64, second paragraph, point (a), of Commission Implementing Regulation (EU) 2022/128 (3) provides that Article 2, Article 3(1), first subparagraph, Article 3(2), Article 4(1), point (b), Article 5, Article 6, Article 7, Articles 21 to 25, Article 27, Article 28, Article 29, Article 30(1), points (a), (b) and (c), Article 30(2), (3) and (4), and Articles 31 to 40 of Commission Implementing Regulation (EU) No 908/2014 (4) continue to apply, as regards the EAGF, in relation to expenditure incurred and payments made for the financial year 2023.












(3)


Article 64, second paragraph, point (c), of Implementing Regulation (EU) 2022/128 provides that Annexes II and III to Implementing Regulation (EU) No 908/2014 continue to apply for the purposes of Article 32, points (f) and (g), of Implementing Regulation (EU) 2022/128 for the financial year 2023.












(4)


Article 40, second paragraph, of Commission Delegated Regulation (EU) 2022/127 (5) provides that Article 5, Article 5a, Article 7(3) and (4), Article 10, Article 11(1), second subparagraph, Article 11(2), Article 12, Article 13 and Article 41(5) of Commission Delegated Regulation (EU) No 907/2014 (6) continue to apply, as regards the EAGF, in relation to expenditure incurred and payments made for the financial year 2023.












(5)


Pursuant to Article 51 of Regulation (EU) No 1306/2013 and Article 53 of Regulation (EU) 2021/2116, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, is to clear the accounts of the paying agencies referred to in Article 7 of Regulation (EU) No 1306/2013 and Article 9 of Regulation (EU) 2021/2116 prior to 31 May of the year following the budget year in question.












(6)


In accordance with Article 35 of Regulation (EU) 2021/2116, the agricultural financial year begins on 16 October of year N-1 and ends on 15 October of year N. When clearing the accounts for the financial year 2023, account should be taken of expenditure incurred by the Member States between 16 October 2022 and 15 October 2023, in accordance with Article 11(1) of Implementing Regulation (EU) 2022/128.












(7)


Article 33(2), first subparagraph, of Implementing Regulation (EU) No 908/2014 and Article 35(2), first subparagraph, of Implementing Regulation (EU) 2022/128 provide that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of Implementing Regulation (EU) No 908/2014 and in Article 35(1) of Implementing Regulation (EU) 2022/128, are to be established by deducting the monthly payments for the financial year concerned, from the expenditure recognised for that year, in accordance with Article 33(1) of Regulation (EU) No 908/2014 and Article 35(1) of Regulation (EU) 2022/128. The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.












(8)


The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States, together with the amendments it proposes.












(9)


For all paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.












(10)


In accordance with Article 5(5), second subparagraph, of Delegated Regulation (EU) No 907/2014 and with Article 5(5), second subparagraph, of Delegated Regulation (EU) 2022/127, any overrun of payment deadlines is to be taken into account, at the latest, in the accounts clearance decision. Some of the expenditure declared by certain Member States during the financial year 2023 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.












(11)


Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of monthly payments for the financial year 2023 due to expenditure not effected in accordance with Union rules. In this Decision, the Commission should consider such reduced or suspended amounts in order to avoid making any inappropriate, or untimely, payments or reimbursements which could later be subject to a financial correction. The amounts in question should be examined, where appropriate, under conformity clearance proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013 and to Article 55 of Regulation (EU) 2021/2116.












(12)


The Commission has already reduced the relevant monthly payments for the financial year 2023 for the amounts due to the EAGF as a result of financial and conformity clearance decisions, pursuant to Articles 51 and 52 of Regulation (EU) No 1306/2013, executed by the Commission in the financial year 2023. Any such amounts are considered in this Decision.












(13)


Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of the non-recovery of irregularities is to be borne by the Member State concerned, if the recovery has not taken place within 4 years from the date of the recovery request, or within 8 years where the recovery is taken in the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they are to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States’ obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States should use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of the non-recovery of irregularities older than 4 or 8 years respectively.












(14)


Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already incurred, and likely to be incurred, total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within 4 years from the date of the recovery request, or within 8 years where the recovery is taken in the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are to be included in the summary report referred to in Article 54(4) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.












(15)


In accordance with Article 51 of Regulation (EU) No 1306/2013 and with Article 53 of Regulation (EU) 2021/2116, this Decision should be without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure pursuant to Article 52 of Regulation (EU) No 1306/2013 and Articles 54 and 55 of Regulation (EU) 2021/2116,





HAS ADOPTED THIS DECISION:



Article 1
The accounts of the Member States’ paying agencies are hereby cleared as regards expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of the financial year 2023.
The amounts recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annexes I and II to this Decision.


Article 2
This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116 to exclude from Union financing expenditure not effected in conformity with Union law, and to future annual performance clearance decisions that the Commission may take pursuant to Article 54 of Regulation (EU) 2021/2116 to exclude from Union financing expenditure that does not have a corresponding output as reported in the annual performance report.


Article 3
This Decision is addressed to the Member States.




Done at Brussels, 24 May 2024.


For the Commission

Janusz WOJCIECHOWSKI
            

Member of the Commission






(1)  
            OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj.

(2)  
            OJ L 347, 20.12.2013, p. 549, ELI: http://data.europa.eu/eli/reg/2013/1306/oj.

(3)  Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 131, ELI: http://data.europa.eu/eli/reg_impl/2022/128/oj).

(4)  Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59, ELI: http://data.europa.eu/eli/reg_impl/2014/908/oj).

(5)  Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 20, 31.1.2022, p. 95, ELI: http://data.europa.eu/eli/reg_del/2022/127/oj).

(6)  Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 255, 28.8.2014, p. 18, ELI: http://data.europa.eu/eli/reg_del/2014/907/oj).




ANNEX I

Clearance of the Paying Agencies' accounts


Financial year 2023 – EAGF


Amount to be recovered from or paid to the Member State















Member State


 


2023 - Expenditure / Assigned Revenue for the Paying Agencies for which the accounts are


Total a + b


Reductions and suspensions for the whole financial year (1)



Amount to be charged in accordance with Article 54(2) of Regulation (EU) No 1306/2013


Total including reductions and suspensions


Payments made to the Member State for the financial year


Amount to be recovered from (-) or paid to (+) the Member State (2)





 


cleared


disjoined




 


= expenditure / assigned revenue declared in the annual declaration


= total of the expenditure / assigned revenue in the monthly declarations




 


 


 


 




 


 


a


b


c=a+b


d


e


f=c+d+e


g


h=f-g




 


 


 


 


 


 


 


 


 


 




AT


EUR


710 073 403,88 


0,00 


710 073 403,88 


– 377 305,30 


0,00 


709 696 098,58 


709 673 412,23 


22 686,35 




BE


EUR


559 465 736,36 


0,00 


559 465 736,36 


– 209 727,75 


–10 784,34 


559 245 224,27 


559 477 821,08 


– 232 596,81 




BG


BGN


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 




BG


EUR


834 492 494,81 


0,00 


834 492 494,81 


–7 796 183,77 


0,00 


826 696 311,04 


827 146 042,25 


– 449 731,21 




CY


EUR


53 361 721,55 


0,00 


53 361 721,55 


9 431,53 


0,00 


53 371 153,08 


53 374 307,22 


–3 154,14 




CZ


CZK


0,00 


0,00 


0,00 


0,00 


–57,70 


–57,70 


0,00 


–57,70 




CZ


EUR


871 982 983,59 


0,00 


871 982 983,59 


–16 973 041,57 


0,00 


855 009 942,02 


854 978 190,99 


31 751,03 




DE


EUR


4 660 872 702,67 


0,00 


4 660 872 702,67 


–1 003 545,51 


–35 628,86 


4 659 833 528,30 


4 659 857 633,71 


–24 105,41 




DK


DKK


0,00 


0,00 


0,00 


0,00 


–16 978,71 


–16 978,71 


0,00 


–16 978,71 




DK


EUR


825 547 995,07 


0,00 


825 547 995,07 


–14 940 725,33 


0,00 


810 607 269,74 


810 827 353,33 


– 220 083,59 




EE


EUR


196 025 204,83 


0,00 


196 025 204,83 


84 799,97 


–10 882,93 


196 099 121,87 


196 102 471,23 


–3 349,36 




ES


EUR


5 658 204 756,70 


0,00 


5 658 204 756,70 


–21 105 531,30 


– 302 514,00 


5 636 796 711,40 


5 635 010 023,03 


1 786 688,37 




FI


EUR


531 509 904,52 


0,00 


531 509 904,52 


– 816 545,74 


–9 304,67 


530 684 054,11 


530 690 322,56 


–6 268,45 




FR


EUR


7 434 338 210,42 


0,00 


7 434 338 210,42 


– 129 126 686,74 


– 110 090,13 


7 305 101 433,55 


7 305 348 440,53 


– 247 006,98 




EL


EUR


2 040 877 159,56 


0,00 


2 040 877 159,56 


–1 339 520,14 


–20 283 923,36 


2 019 253 716,06 


2 039 739 462,12 


–20 485 746,06 




HR


EUR


408 600 082,87 


0,00 


408 600 082,87 


–1 798 928,87 


–61 924,87 


406 739 229,13 


407 960 781,50 


–1 221 552,37 




HU


EUR


1 316 382 876,50 


0,00 


1 316 382 876,50 


–4 940 617,79 


0,00 


1 311 442 258,71 


1 311 809 288,26 


– 367 029,55 




HU


HUF


0,00 


0,00 


0,00 


0,00 


– 174 178 090,00 


– 174 178 090,00 


0,00 


– 174 178 090,00 




IE


EUR


1 185 678 849,61 


0,00 


1 185 678 849,61 


–3 506 380,41 


–5 271,81 


1 182 167 197,39 


1 181 208 901,93 


958 295,46 




IT


EUR


4 243 877 489,47 


0,00 


4 243 877 489,47 


1 690 791,79 


–9 805 354,48 


4 235 762 926,78 


4 257 631 832,55 


–21 868 905,77 




LT


EUR


594 033 803,58 


0,00 


594 033 803,58 


–4 033 679,47 


– 609,27 


589 999 514,84 


590 000 124,11 


– 609,27 




LU


EUR


33 221 758,63 


0,00 


33 221 758,63 


66 776,86 


0,00 


33 288 535,49 


33 237 968,77 


50 566,72 




LV


EUR


322 962 476,00 


0,00 


322 962 476,00 


– 316,45 


–2 165,35 


322 959 994,20 


322 962 159,55 


–2 165,35 




MT


EUR


5 017 818,88 


0,00 


5 017 818,88 


– 802 628,42 


0,00 


4 215 190,46 


4 215 190,46 


0,00 




NL


EUR


691 855 036,60 


0,00 


691 855 036,60 


–3 941 162,23 


–22 093 312,32 


665 820 562,05 


687 888 522,21 


–22 067 960,16 




PL


EUR


3 484 849 907,46 


0,00 


3 484 849 907,46 


–31 948 560,70 


0,00 


3 452 901 346,76 


3 452 908 100,45 


–6 753,69 




PL


PLN


0,00 


0,00 


0,00 


0,00 


–1 858 313,26 


–1 858 313,26 


0,00 


–1 858 313,26 




PT


EUR


881 930 621,40 


0,00 


881 930 621,40 


–41 705 958,87 


–74 603,26 


840 150 059,27 


839 547 767,94 


602 291,33 




RO


EUR


1 988 872 111,64 


0,00 


1 988 872 111,64 


–76 778 827,94 


0,00 


1 912 093 283,70 


1 912 147 891,43 


–54 607,73 




RO


RON


0,00 


0,00 


0,00 


0,00 


–17 372 535,68 


–17 372 535,68 


0,00 


–17 372 535,68 




SE


EUR


699 656 084,22 


0,00 


699 656 084,22 


–1 443 518,46 


0,00 


698 212 565,76 


698 267 536,10 


–54 970,34 




SE


SEK


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 




SI


EUR


138 365 295,10 


0,00 


138 365 295,10 


–0,01 


0,00 


138 365 295,09 


138 365 295,09 


0,00 




SK


EUR


402 405 105,28 


0,00 


402 405 105,28 


–26 092 270,08 


– 118 891,97 


376 193 943,23 


376 253 177,35 


–59 234,12 

















Member State


 


 


 


 


Total (=h)




 


Expenditure (3)



Assigned revenue (3)



Article 54(2) (=e)




 


08 02 06 01


6200


6200




 


k


l


m


n = k+l+m




 


 


 


 


 


 




AT


EUR


22 686,35 


0,00 


0,00 


22 686,35 




BE


EUR


0,00 


– 221 812,47 


–10 784,34 


– 232 596,81 




BG


BGN


0,00 


0,00 


0,00 


0,00 




BG


EUR


0,00 


– 449 731,21 


0,00 


– 449 731,21 




CY


EUR


0,00 


–3 154,14 


0,00 


–3 154,14 




CZ


CZK


0,00 


0,00 


–57,70 


–57,70 




CZ


EUR


31 751,03 


0,00 


0,00 


31 751,03 




DE


EUR


12 263,81 


– 740,36 


–35 628,86 


–24 105,41 




DK


DKK


0,00 


0,00 


–16 978,71 


–16 978,71 




DK


EUR


0,00 


– 220 083,59 


0,00 


– 220 083,59 




EE


EUR


7 533,57 


0,00 


–10 882,93 


–3 349,36 




ES


EUR


2 090 810,30 


–1 607,93 


– 302 514,00 


1 786 688,37 




FI


EUR


60 986,34 


–57 950,12 


–9 304,67 


–6 268,45 




FR


EUR


0,00 


– 136 916,85 


– 110 090,13 


– 247 006,98 




EL


EUR


0,00 


– 201 822,70 


–20 283 923,36 


–20 485 746,06 




HR


EUR


0,00 


–1 159 627,50 


–61 924,87 


–1 221 552,37 




HU


EUR


0,00 


– 367 029,55 


0,00 


– 367 029,55 




HU


HUF


0,00 


0,00 


– 174 178 090,00 


– 174 178 090,00 




IE


EUR


963 567,27 


0,00 


–5 271,81 


958 295,46 




IT


EUR


0,00 


–12 063 551,29 


–9 805 354,48 


–21 868 905,77 




LT


EUR


0,00 


0,00 


– 609,27 


– 609,27 




LU


EUR


50 566,72 


0,00 


0,00 


50 566,72 




LV


EUR


0,00 


0,00 


–2 165,35 


–2 165,35 




MT


EUR


0,00 


0,00 


0,00 


0,00 




NL


EUR


25 352,16 


0,00 


–22 093 312,32 


–22 067 960,16 




PL


EUR


0,00 


–6 753,69 


0,00 


–6 753,69 




PL


PLN


0,00 


0,00 


–1 858 313,26 


–1 858 313,26 




PT


EUR


752 245,28 


–75 350,69 


–74 603,26 


602 291,33 




RO


EUR


0,00 


–54 607,73 


0,00 


–54 607,73 




RO


RON


0,00 


0,00 


–17 372 535,68 


–17 372 535,68 




SE


EUR


0,00 


–54 970,34 


0,00 


–54 970,34 




SE


SEK


0,00 


0,00 


0,00 


0,00 




SI


EUR


0,00 


0,00 


0,00 


0,00 




SK


EUR


61 143,74 


–1 485,89 


– 118 891,97 


–59 234,12 




 


 


 


 


 


 










NB:


Nomenclature 2024 : 08 02 06 01, 6200










(1)  The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non respect of payment deadlines and other reductions as reffered to in Article 41 of Regulation (EU) No 1306/2013.

(2)  For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared and the total of the monthly payments made for the cleared expenditure. Applicable exchange rate in accordance with Article 12(3) of Regulation (EU) 2022/127.

(3)  BL 08 02 06 01 shall be split between the negative corrections which become assigned revenue in BL 62 00 and the positive ones in favour of MS which shall now be included on the expenditure side 08 02 06 01 as reffered to in Article 43 of Regulation (EU) No 1306/2013 and Article 45 of Regulation (EU) 2021/2116.





ANNEX II

Clearance of the Paying Agencies' accounts


Financial year 2023 – EAGF


Corrections in accordance with Article 54(2) of Regulation (EU) No 1306/2013
 (*1)









Member State


Currency


In National currency


In Euro




AT


EUR


 


 




BE


EUR


 


 




BG


BGN


 


 




CY


EUR


-


4 647,00 




CZ


CZK


-


-




DE


EUR


 


 




DK


DKK


 


 




EE


EUR


-


-




ES


EUR


 


 




FI


EUR


 


 




FR


EUR


 


 




EL


EUR


 


 




HR


HRK


 


 




HU


HUF


96 185,00 


-




IE


EUR


 


 




IT


EUR


 


 




LT


EUR


-


1 723,41 




LU


EUR


 


 




LV


EUR


-


-




MT


EUR


-


-




NL


EUR


 


 




PL


PLN


5 870,14 


-




PT


EUR


 


 




RO


RON


 


 




SE


SEK


 


 




SI


EUR


-


-




SK


EUR


-


-






(*1)  Amounts to be charged to the Member States as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the Temporary Rural Development Instrument (TRDI) funded by the European Agricultural Guidance and Guarantee Fund (EAGGF) (Commission Regulation (EC) No 27/2004 of 5 January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) No 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 5, 9.1.2004, p. 36, ELI: http://data.europa.eu/eli/reg/2004/27/oj))



ELI: http://data.europa.eu/eli/dec_impl/2024/1458/oj
ISSN 1977-0677 (electronic edition)