CELEX: 31986D0307
Language: en
Date: 1986-06-11 00:00:00
Title: 86/307/EEC: Commission Decision of 11 June 1986 on the clearance of the accounts presented by the Kingdom of Belgium in respect of premium for leaf tobacco declared as expenditure chargeable to the European Agricultural Guidance and Guarantee Fund, Guarantee Section, for 1981 and amending Decision 85/449/EEC

No L 194/46                              Official Journal of the European Communities                                17. 7. 86
                                                    COMMISSION DECISION
                                                         of 11 June 1986
                    on the clearance of the accounts presented by the Kingdom of Belgium in
                    respect of premium for leaf tobacco declared as expenditure chargeable to the
                    European Agricultural Guidance and Guarantee Fund, Guarantee Section , for
                                           1981 and amending Decision 85/449/EEC
                                         (Only the French and Dutch texts are authentic)
                                                           (86/307/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,                         informed of the method used to calculate the correction
                                                                    and has had an opportunity to give its views thereon ;
 Having regard to the Treaty establishing the European
 Economic Community,                                                Whereas this Decision is without prejudice to any finan­
                                                                    cial consequences which may be determined by the
 Having regard to Council Regulation (EEC) No 729/70 of             Commission in the course of a subsequent clearance of
21 April 1970 on the financing of the common agricul­               accounts relating to current investigations of financial
 tural policy ('), as last amended by Regulation (EEC) No           losses resulting from irregularities within the meaning of
 3769/85 (2), and in particular Article 5 (2) thereof,              Article 8 of Regulation (EEC) No 729/70,
After consulting the Fund Committee,
Whereas, under Article 5 (2) (b) of Regulation (EEC) No             HAS ADOPTED THIS DECISION :
729/70, the Commission, on the basis of the annual
accounts presented by the Member States, clears the                                          Article 1
accounts of the authorities and bodies referred to in
Article 4 of that Regulation ;                                      The expenditure by Belgium recognized as chargeable to
                                                                    the European Agricultural Guidance and Guarantee Fund,
Whereas Belgium has transmitted to the Commission the
documents required to clear the accounts for 1981 ;                 Guarantee Section, in respect of premium for leaf tobacco
                                                                    in the 1981 financial year amounts, in accordance with
whereas the latter has carried out on-the-spot inspection           Annex I, to Bfrs 81 078 256.
as provided for in Article 9 (2) of Regulation (EEC) No
729/70 ;
                                                                                             Article 2
Whereas, according to documents sent by Belgium, the
expenditure declared in respect of premium for leaf                 The financial resources available at the end of 1981
tobacco comes to Bfrs 91 539 383 ; whereas, the latter              amount,    in   accordance    with   Annex     I, to   Bfrs
expenditure was excluded from Commission Decision                   1 279 498 693 .
85/449/EEC (3) on the clearance of the accounts for 1981 ;
                                                                    Annex I to Decision 85/449/EEC is hereby replaced by
Whereas Article 8 of Commission Regulation (EEC) No                 the Annex to this Decision .
 1723/72 of 26 July 1972 on the clearance of the accounts
of the European Agricultural Guidance and Guarantee
Fund, Guarantee Section (4), provides that the Decision to                                   Article 3
clear the accounts must include the determination of the
amount of expenditure incurred in each Member State                 This Decision is addressed to the Kingdom of Belgium.
during the financial year in question recognized as
chargeable to the Fund, Guarantee Section, and also the
determination of the amount of the Community's finan­               Done at Brussels, 11 June 1986.
cial resources still available in each Member State ;
Whereas, in the light of the inspections carried out, a part                                   For the Commission
of the expenditure relating to the premium for leaf                                             Frans ANDRIESSEN
tobacco does not satisfy the conditions and must therefore
be disallowed ; whereas the Member State has been fully                                            Vice-President
(') OJ  No  L 94, 28 . 4. 1970, p. 13.
(2) OJ  No  L 362, 31 . 12. 1985, p. 17.
0 OJ    No  L 267, 9 . 10 . 1985, p. 4.
(4). OJ No  L  186, 16. 8 . 1972, p. 1 .
 ---pagebreak--- 17 . 7 . 86                             Official Journal of the European Communities                                No L 194/47
                                                               ANNEX
                                                              'ANNEX I
            Clearance of the accounts concerning the expenditure financed by the EAGGF, Guarantee
                                                         Section , for 1981 (')
                                                                                                           (Bfrs)
            1 . Funds available after clearance of the accounts for 1980 excluding
                declared expenditure in the tobacco sector                                             2 078 243 496
            2. Advances received for 1981                                                             19 745 000 000
            3. Total funds available to cover expenditure for 1981                                    21 823 243 496
            4. Expenditure recognized for 1981 :
                (a) Expenditure declared                                              20 571 377 945
                (b) Expenditure not recognized :                                       - 27 633 142
                    — of which definitive decision referred to 1982                        (- 41 275)
                (c) Elimination of reserves for the previous years
                (d) Expenditure recognized                                                            20 543 744 803
            5. Funds available after the clearance of accounts for the financial year
                 1981 excluding clearance of accounts relating to the premium for
                leaf tobacco                                                                           1 279 498 693
            (') Excluding expenditure on measures under Regulation (EEC) No 1078/77.