CELEX: 51989PC0623
Language: en
Date: 1989-12-12
Title: MODIFIED PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ON SCRUTINY BY MEMBER STATES OF TRANSACTIONS FORMING PART OF THE SYSTEM OF FINANCING BY THE GUARANTEE SECTION OF THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND AND REPEALING COUNCIL DIRECTIVE 77/435/EEC OF 27 JUNE 1977

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                                   COMC89)   623 final
                                                                   Brussels, 12 December 1989
                                                        Mofified
                                                     Proposal f o r a
                                              COUNCIL REGULATION (EEC)
           on s c r u t i n y by Meiner States of t r a n s a c t i o n s forming p a r t of the
             system of f i n a n c i n g by the Guarantee Section of the European
                   A g r i c u l t u r a l Guidance and Guarantee Fund and r e p e a l i n g
                             Council D i r e c t i v e 77/435/EEC of 27 June 1977
                                           (presented by the Commission)
;
 i "i
 ---pagebreak---                          EXPLANATORY MEMORANDUM
This proposal for a Council (EEC) regulation relating to controls by
Member States of operations within the scope of the system of financing
by the European Agriculture Guidance and Guarantee Fund, Guarantee
section, repeals Council Directive No. 77/435/EEC and amends the
proposal for a Council regulation presented by the Commission on 15 June
1989 (C0M(89) 290 final).
The amendments contained in this proposal take Into account the
amendments adopted by the European Parliament In the plenary meeting of
12 October 1989 and accepted by the Commission, as well as the original
discussions on the proposal held in the Council.
The financial participation of the Community remains unchanged compared
with the original proposal.
 ---pagebreak---                                                  2 -
  Proposal for a Council regulation on scrutiny by Member States of transactions
  forming part of the system of financing by the Guarantee Section of the
  European Agricultural Guidance and Guarantee Fund and repealing Council
  Directive 77/435/EEC of 27 June 1977 .
 THE COUNCIL OF THE EUROPEAN C O M M U N I T Y ,
 Having regard to the Treaty establish ing tha European Economic Community and
 in particular Article 43 thereof.
 Having regard to the proposal from the Commission,
Having regard to the opinion of the Furopean Parliament,
Where**, under Article 8 of Council Pegulatior. (EEC) No 729/70 of 21 April
1970 on the financing of the Common Agricultural Pollicy, as last amended by
                              2
Regulation (EEC) No 2048/88. the Msirber States take the measures necessary
to satisfy themselves that transactions financed by the European Agricultural
Guidance and Guarantee Fund (KAGGF) are actually carried out and are executed
correctly, to prevent and deal with irregularities and to recover sums lost as
a result of irregularities or negligence;
Whereas ru-rutiny of the commercial documents of undertakings receiving or
making payments can be a very effective means of surveillance of transactions
forming part of the system of financing by the Guarantee Section of the EAGGF;
whereas this scrutiny supplements other inspections already carried out by the
Member States; whereas, furthermore, national provisions relating to scrutiny
which are more extensive than those provided for in the Regulation are. not
affected by this Regulation;
1
   OJ No L 172, 12.7.19/7, p. 1 •»
2
   OJ No L 185, 15.7,1988, p. 1.
 ---pagebreak---                                        - 3
Whereas Member States must be encouraged to reinforce the scrutiny of
commercial documents of undertakings receiving or making payments which they
have carried out in accordance with Directive 77/435/EEC;
Whereas the implementation by Member States of the rules arising from
Directive 77/435/EEC has disclosed the need for certain provisions of that
Directive to be amended on the basis of experience gained; whereas in view of
the nature of the provisions concernée* the amendments should be included in a
regulation;
Whereas the documents used as a basis for such scrutiny should be determined
in such a way as to enable the relevart activities of the undertakings to be
fully scrutinized;
Whereas the undertakings to be scrutinized must be selected on the basis of
the nature of the transactions carrien out on their responsibility and the
breakdown of the undertakings receiving or making payments accordT^T. to their
financial importance in the system of financing by the Guarantee Section oC
the EAGGF;
Whereas, furthermore, it is necessary to provide for a minimum number of
inspections of commercial documents;  rhereas this number must be determined by
a method which precludes substantial ilfferences between the Member States by
virtue of differences in the structura-of their expenditure under the
Guarantee Section of the EAGGF; whereas this method may be based on the number
of undertakings of a certain importance in the system of financing by the
Guarantee Section of the EAGGF;
                                                           -»*l^—iWn i. H > i ii m i ,mtm
 ---pagebreak---  Whereas the powers of the officials responsible for scrutiny and the
 obligations on undertakings to make commecial document? available to such
 officials for a specified period and to supply such information as may be
 requested by them should be defined; whereas it should also be stipulated that
 commercial documents may be seized in certain cases;
 Whereas it is necessary to organize cooperations among the Member States on
 account of the international structure of agricultural trade and with a view
 to the conr '~tion of the internal market; whereas it is also necessary for a
 centralized documentation system concerning undertaki r.•_, ; receiving or making,
payments established in third countries to be set up at Community level;
Whereas, while it is the responsibility of the Member States in the first
 instance to adopt their scrutiny programmes, it is necessary that these
programmes be approved by the Commission so that it can assume its supervisory
and coordinating role and to ensure that the programmes are adopted on the
basis of appropriate criteria; whereas scrutiny can thus bo concentrated on
sectors or undertakings where the risk of fraud is high;
Whereas the departments carrying out scrutiny pursuant to thic Regulation must
be organized independently of the departments carrying out scrutiny prior to
payment;
Whereas it is essential that each Member State establish a special department
responsible for monitoring the application of this Regulation and for
coordinating the general surveillance of scrutiny carried out in accordance
with this Regulation; whereas the officials belonging to that department may
make inspections of unertakings in fe<eordance with this Regulation;
 ---pagebreak---                                       -5-
Whereas encouragement for reinforcing the departments responsible for the
application of this Regulation should be provided in the form of a
temporary, degressive Community contribution towards the expenditure
Incurred by Member States In engaging extra staff and towards the costs of
training staff and equiplng the departments;
Whereas as estimate should be made In the amount of the Community financing
required for Implementing this measure; whereas such amount forms part of
the financial forecast attached to the InterinstI tutlonal Agreement of 29
June 1988 (1); whereas the appropriations actually available will be
determined under the budgetary procedure In compliance with that agreement;
Whereas Information collected during the scrutiny of commercial documents
must be protected by professional secrecy.
Whereas arrangements should be made for an exchange of Information at
Community level so that the results of the application of this Regulation
can be used to greater effect,
HAS ADOPTED THIS REGULATION:
                                   Article 1
    This Regulation relates to scrutiny of the commercial documents of
    undertakings receiving or making payments relating directly or Indirectly
    to the system of financing by the Guarantee Section of the EAGGF
    hereinafter called "undertakings", in order to ascertain whether
    transactions forming part of the system of financing by the Guarantee
    Section of the EAGGF have actually been carried out and have been
   executed correctly.
(1)     O.J. N° L 185, 15.7.1988, p. 33.
 ---pagebreak---  2. For the purposes of this Regulaton "commercial documents" means all books,
     registers, vouchers and supporting documents, accounts and correspondence
     relating to the undertakings business activitiy, as well as commercial
    data, in so far as these documents relate directly or indirectly to the
    transactions referred to in paragraph 1.
                                      Article 2
1. Member States shall carry out systematic scrutiny of the commercial
    documents of undertakings.   The scope and frequency of such scrutiny shall
    be determined by the competent authorities of the Member States in the
    light of the nature of the transections to be scrutinized.   Member States
    shall ensure that the selection of undertakings for scrutiny gives the best
    possible assurance of the effectiveness of the measures for preventing and
    detecting irregularities under the system of financing by the Guarantee
   Section of the EAGGF.    Inter alia the selection shall take account of the
   financial importance of the undertakings in that system.
2. The scrutiny referred to in paragraph 1 shall apply for each period of
   control referred to in paragraph 1 to a number of undertakings which may
   not be less than half the undertakings whose receipts or payments, or the
   sum thereof, under the system of financing by the Guarantee Section of the
   EAGGF, amounted to more than ECU 50 000 for the year preceding or beginning
   th.!?_Perlod of control in question.
   For the period of control beginning in 1990 the amount of ECU 60 000 quoted
   in the first sub paragraph is replaced by ECU 90 000.
 ---pagebreak---                                             7 -
     It shall be compulsory for undertakings the sum of whose receipts or
     payments amounted to more than ECU 200 000 and which were not scrutinized
     in accordance with this Regulation during the preceding scrutiny period to
     be scrutinized.
     Undertakings the sum of whose receipts or payments amounted to less than
     ECU 10 000 shall be scrutinized in accordance with this Regulation only for
     specific reasons to be indicated by the Member States in their annual
     programme as referred to in Article 10 of this Regulation or by the
    Commission in any proposed amendnent to that programme.
3
  • In addition to those undertakings directly receiving or making payments
    under the system of financing by the Guarantee Section of the EAGGF
    mentioned in paragraph 2 in appropriate cases the scrutiny provided for in
    paragraph 1 shall be applied also to undertakings in which those
    ueftertttkings- have a financial interest and to such other undertakings as
    may be relevant for the purposes of Article 3.
4. The scrutiny period shall run from 1 July to 30 June of the following
    year.   A Member State may begin ~o effect controls before the 1st July as
    soon as the Commission has notified its agreement to the provisional
    programme mentioned in Article 10 of this Regulation.
    Scrutiny shall cover at least the year preceding the scrutiny period; it
    may be extended to cover a period which precedes the period of control to
    be. determined by the Member State as well as the period bptween_t_he
    1st Janaury of the year in which the, .period of control commenced^and .the
    effective date of control of an ,'.\nterpjrise.
 ---pagebreak---  5. The systematic scrutiny carried out pursuant to this Regulation shall not
     prejudice the inspections undertiken pursuant to Article 6 of Regulation
     (EEC) No 283/72 or those undertaken pursuant to Article 9 of Regulation
     (EEC) No 729/70.
                                      Article 3
1. The accuracy of primary data under scrutiny shall be verified by an
    adequate number of cross-checks, including, inter alia:
    - comparisons with the commercial documents of suppliers, customers,
       carriers and other third parties directly or indirectly connected with
       transactions within the EAGGF system,
    - physical checks upon the quantity and quality of stocks, and
    • comparisons with the records of financial flows leading to or consequent
       upon the transactions within the EAGGF system.
2. In particular, where undertakings are required to keep particular book
    records of stock in accordance with Community or national provisions,
    inspection of these records shall, in appropriate cases include a
    comparison with the commercial documents and, where appropriate, the actual
   quantities in stock.
 ---pagebreak---                                          - 9
                                      Article 4
 Undertakings shall keep the commercial documents referred to in Articles 1(2)
 and 3 for at least three calendar yetrs, starting from the end of the calendar
 year in which they were drawn up.   Tjye Member States may prescribe a longer
period for the retention of these documents.
                                      Article 5
1. The persons reponsible for the undertakings shall ensure that all
    commercial documents and additioncl information requested are supplied to
    the officials reponsible for the scrutiny or to the persons empowered for
    that purpose.
2. The officials responsible for the scrutiny or the persons empowered for
    that purpose may require that extracts or copies of the documents referred
    to in paragraph 1 be supplied to them.
                                     Article 6
1. In any case which might constitute an irregularity to the detriment of the
    EAGGF the officials responsible for control are entitled to seize
    commercial documents in accordance with the national provision which apply.
2. Member States shall adopt appropriate measures to penalize natural or legal
    persons who fail to fulfil thair obligations under this Regulation.
 ---pagebreak---                                           10 -
                                      Article 7
 1. Member States shall assist each other for the purposes of the scrutiny
     provided for in Articles 2 and l where an undertaking ir: established in a
    Member State other than that in which payment of the amount in question ha;
    or should have been made or received.
2. During the first quarter of the year following the year of payment, Member
    States shall send a list of the undertakings referred to in paragraph 1 to
    each Member State in which such m   undertaking is established; the list
    shall contain all the details necessary to enable the Member State of
    destination to identify the undertakings.   A copy of each list shall be
    sent to the Commission.
    The Member State receiving or maleing the payment may ask the Member State
    in which the business is established to inspect that business as a matter
    of priority, in accordance with Article 2, indicating specific regsons_for
    the request.  A copy of each reqnest is to be sent to the   'ommission.
3. During the first quarter of the rear following the year of payment, Member
   States shall send the Commission a list of undertakings established in a
   third country for which payment of the amount in question has or should
   have been made or received in th it Member State.
 ---pagebreak---                                           11 -
                                      Article 8
 1. Information collected in the course of scrutiny as provided for in this
    Regulation shall be protected by professional secrocy.   It may not be
    communicated to any persons othe? than those who, by reason of their duties
     in the Member States or in the institutions of the Communities, are
    required to have knowledge thereof for the purposes of performing those
    duties.
2. This Article shall not prejudice national provisions relating to legal
    proceedings.
                                     Article 9
1. Before 1 January following the scrutiny period Member States shall send the
    Commission a detailed report on the  application of this Regulation.
2. The report must set out any difficulties encountered and the measures taken
    to overcome them and put forward, where appropriate, suggestions for
    improvements.
3. The Member States and the Commission shall have regular exchanges of views
    on the application of this Regulation.
4. The Commission will evaluate anni ally the progress achieved, in its annual
   report on the administration of the funds referred to in Article 10 of
   Reculât ion_iEEÇj_NpJL29/70..
 ---pagebreak---                                             12
                                        Article 10
 1. Member States shall draw up forward programmes for prrullniec to be carried
     out pursuant to Article 2 of th?.s Regulation during the subsequent scrutiny
     period.
 2. Each year, before 15 April, the Member States shall send the Commission
     their programme as referred to in paragraph 1 and shall specify:
       the number of undertakings tr; be scrutinized a'id their breakdown by
       sector on the basis of the amounts relating to them;
    - the criteria adopted for drawing up the programme.
3. The forward programmer referred to in paragraph 1 shall require approval by
    the Commission, which shall sere its agreement or requests for amendments
    within 3ix weeks of receipt of the programme to the Member State
    concerned.   If. .AhfLCommission 'icos not request any amendments by that date,
    the programme shall be deemed tt be approved.
4. Programmes may be the subject of subsequent amendments rendered necessary
    during the execution of the programme.     Amendments shall be notified.to the
    Commission as quickly as possible.     Within six weeks from the receipt of
    such norification, the Commissicn shall make known its approval of the
    amended programme or its requests for changes to the Member State concerned.
5 • Exceptionally, at any stase, tb_i CprnroissioR. may require the inclusion of a
    particular category of undertakeng in tho_programme. c_f one or more Member
    States.
 ---pagebreak---                                         - 13
                                     Article 11
 1. In each Member State not later then 30 June 1990 a special department is to
    be made responsible for monitoring the application of this Regulation and
    for,
    - the performance of the scrutiny provided for herein by officials employed
      directly by that special department, or
    - the coordination and general surveillance of the scrutiny carried out by
      officials belonging to other departments.
    Member States may also provide thet scrutinies to be carried cut pursuant
    to this Regulation are allocated between the special department and other
    national departments, provided that the former is responsible for their
    coordination and general surveillance.
2. The department or departments responsible for the application of this
    Regulation must be organized in such a way as to be independent of the
    departments or branches of departments responsible for the payments and the
    scruting carried out prior to payir.ent.
3. In order to ensure that this Regulation is properly applied the special
    department referred ot in paragraph 1 shall take allé the measures
    necessary.
4. The special department shall be responsible in addition for:
    - training the national officials responsible for carrying out the scrutiny
      referred to in this Regulation, to enable them to acquire sufficient
      knowledge for performing their duties;
    - administering the scrutiny reporrs and any other documents relating to
      the scrutinies carried out and fcovided for under this Regulation;
 ---pagebreak---                                                 14
        t he preparation and communie at I-s.n__of._ t he_repp r t s_ r vf«r re/i_t_p_ j n_A r t ici e_ '}
        and the provisional programmer     *e_f errsd_to__in Artj ç le 10 .
 5. The department shall be entrusted by the Member State concerned with all
     the powers necessary to perform t5,»> tasks referred to in paragraphs 3 and y.
     It shall consist of a sufficient rumber of officials who are suitably
     trained to carry out those tasks.
6• The provisions of this article do noj- apply when the minimum niimber of
    firms to control, in accordance w" th Article 2,           paragraph 2, is less than
    IP.-.
                                        Article 12
1. The Community shall contribute tovards the expenditure actually incurred by
    Member States in remunerating personnel recruited as from 1 January 1990
    and intended to be employed only:
       on the staff of the special department referred to in Article 11(1) or
    - on the staff of other national •. *partroants, provided that such personnel
       is employed solely in performing      th' ntrutiny provided for in this
       Regulation.
2. The Community financial contribution shall be at the rate of 5 0 % for the
    firr.t three yearn and ?S% for thr fourth and fifth yrnrr:, for n period of
    five years starting from 1 January 1990, up tc an overall amount of
 ---pagebreak---                                         - 15
     - ECU 500 000 per year for the first three years and ECU 250 000 for the
       fourth and fifth years in the case of the Federal Republic of Germany,
       Spain, France, Italy and the United Kingdom;
    -- ECU 250 000 per year for the first three years and ECU 125 000 for the
       fourth and fifth years in the rase of Belgium, Denmark, Greece, Ireland,
       the Netherlands and Portugal, and
       ECU 50 000 per year for the first three years and ECU 25 000 for the
       fourth and fifth years in the -.ase of Luxembourg.
3. For the purposes of this Regulation "remuneration" means the salaries after
   tax, of the officials responsible for the application of this Regulation
   and the travel costs necessitatei by the performance of their duties.
   Their amount may be decided by •a-ych Member State at a fixed r; ! e.
                                     Article 13
The Community shall contribute towards the expenditure incurred by Member
States in training the staff of the departments responsible for the
application of this Regulation at the rate of 50% for the first three years
and 25% for the fourth and fifth yeirs, for a period of five years with effect
from 1 January 1990, up to an over a ..1 amount of:
- ECU 100 000 per year for the firs'; three years and ECU 50 000 for the fourth
  and fifth years in the case of th'^ Federal Republic of Germany, Spain,
  Franco, Italy and the United Kin^;, .o.n;
 ---pagebreak---                                             16
    ECU 50 000 per year for the first three years and ECU 25 000 for the fourth
    and fifth years in the case of Bolgium, Denmark, Greece, T 'land, the
    Netherlands and Portugal, and
 - ECU 10 000 per year for the firs-, three years and ECU 5 000 for the fourth
    and fifth years in the case of Luxembourg;
                                       Article 14
 The Community shall contribute tow.'-.rds the expenditure actually incurred by
 the Member States in respect of the purchase of data processing and office
equipment required by the departments responsible for the application of this
Regulation, at the rate of 100% uç to a amximum amount of:
- ECU 100 000 for the Federal Republic of Germany, Spain, France, Italy and
   the United Kingdom;
   }iC\J 60 000 for Belgium, Denmark, Greece, Ireland, the Netherlands and
   Portugal, and
   ECU 20 000 for Luxembourg.
                                      Article 15
1. The maximum amount of Community expenditure deemed necertsnry for carrying
    out the measure introduced by this Regulation shall be ECU 5.74 million for
     I.ho first year, ECU 4.86 million for the second And third yrurr, and
     ECU 2.43 Million for the fourth and fifth years.
2• The budgeta_ry_ allocation will determine the appropriatjon_available for
    each exercise.
 ---pagebreak---                                            17
                                      Article 16
The annual amount of expenditure bocne by the Community shall be tixed by the
Commission on the basis of data provided by the Member States.
                                      Article 17
The amounts in ECU appearing in this Regulation are converted into national
e-urrft^ei-es by applying the rate of e xchange operating o n__the_f ijr s t wo r k in g
date of the year when the control period begins and published in p Irt _C of__the
Official Journal of the European Communities.
                                      Article 18
'Wailed rules for the application o~ this Regulation shall he adopted where
necessary, in accordance with the procedure laid down in Article 13 of
Regulation (EEC) No 729/70.
                                      A^icle 19
Article 9 of Regulation (EEC) No 729'70 shall apply to the scrutiny of
specific expenditure financed by the Community under this Regulation.
                                      Article 20
Commission officials shall have accers to all documents prepared either with a
virw to or following the scrutiny organized un<ier this Regulation and to the
data held in the processing systems referred to in Article 14.
 ---pagebreak---                                            18
                                      Article 21
 1. Directive 77/435/EEC is repealed r/ith effect from 1st January 199,0,.     The
    controls previously put into effect in accordance wit h thi_s_ _D i recti_ve_are
    nam considered from this date to he carried out in accordance with f hijs
    Regulation.
2. In all Community instruments where reference is made to Directive
    77/435/EEC, such reference shall be deemed to refer to the corresponding
    articles of this Regulation.
                                     A»••tjcle__2.2
This Regulation comes into force on •.he third day fo 11owing the date of it:,
publication.    It applies with.effect 'roro_1st January 19'>0.
This Regulation shall be binding in :• t.s entirety and directly applicable in
all Member States.
Done at Brussels,                                        For the Council
 ---pagebreak---                                                        - A
                FINANCIAL               STATEMENT                                                                  ,,^
                                                                              &*t*       1.6.1989
1. BUDGET H F * D I N G :
                          293                       APPROPRIATIONS : 70*^*0 ^ ( T c inc luding 6               Mio
                                                                            for Directive 77/435)
2. TITLE : ^^posai. f or an EEC Council Regulation relating to controls by Member States of the transactions
               'elating to the financing system of theEAGGF guarantee section, repealing Council Directive
               (EEC) n°7?/435 of 27 June 1977.
 3. LEGAL SASIS :
                             Article 43 of the Treaty.
 4. AlrfS OF PROJECT :
               New system of accounting controls for firms benefiting or responsible for payments under
               theEAGGF-Guarantee system; reinforcement of the fight against fraud and irregularity.
 5. FINANCIAL IMPLICATIONS
 5.0 EXPENDITURE
                                           PERIOD OF 12 MONTHS  CURRENT FINANCIAL YEAR
                                                                        L_S9    I
                                                                                        FOLLOWING FINANCIAL TEAR
                                                                                              L_^0      2
                                                                                                                    1
      - CHARGED TO THE EC BUDGET (1)         5. 74 Mio Ecu             NONE                 5. 74 Mio ECU
                                              Maximum                                      maximum
                                              1991            - 1992               J522_            1994
                                            4.86 Mio Ecu      4.86 Mio Ecu     2.43 Mio Ecu       2.43 Mio Ecu
                                            maximum             maximum         maximum             maximum
  5.2 METHOD Zf CALCULATION
                             Maximum budgetary effects 1990-1994 : SEE ANNEXE
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                           mum?ONS                                                                           'ES|
  OBSERVATIONS :
(1) The reinforcement of controls could have a preventive effect on fraud and irregularity and              lead to t e
     discovery of irregularities for which unduly amounts could be recovered.
(2) The national expenses for the payment of extra staff and for personnel training will necessarily increase
 ---pagebreak---                                  I o-
       PR0P0SIT10N DE REGLEMENT ABROGEANT LA DIRECTIVE 77/435/CEE
       Effets budgétaires maximaux pendant les 5 premières années
1) Calcul de base
   a)  2 groupes d'Etats membres
            groupe A :  RFA, Espagne, France, Italie, Royaume-Uni
            groupe B : Belgique, Danemark, Grèce, Irlande, Pays-Bas et
                        Portugal
       et le Luxembourg.
   b)  Rémunération (art.12) :
       Calcul à partir de :
            pour A :         1.000.000 ECU
            pour B :           500.000 ECU
            pour Luxembourg :   100.000 ECU
       pour les trois premières années le maximum a été obtenu en
       multipliant ces montants avec 50 X, pour les deux dernières avec
        25 %.
   c)   Frais de formation (art.13) :
        Calcul à partir de (20% des rémunérations sous a)):
            pour A :              200.000 ECU
            pour B :              100.000 ECU
            pour Luxembourg :      20.000 ECU
       pour les trois premières années le maximum a été obtenu en
       multipliant ces montants avec 50 %, pour les deux dernières avec
       25 %.
 ---pagebreak---                                  \'
                                •2-
Calcul par année
Année 1 - 1990 (50 % + frais d'Installation à 100%)
a) pour rémunérations (art. 12) ••
          500.000 X 5                                 2.500.000
          250.000 X 6                                 1.500.000
           50.000 X 1                                    50.000
                                                      4.050.000 ECU
b) pour formation (art.13)
        100.000 X 5                                 500.000
         50.000 X 6                                 300.000
         10.000 X 1                                  10.000
                                                    810.000 ECU
c) pour matériel Informatique et bureautique (art.14)
        100.000 X 5                                 500.000
         60.000 X 6                                 360.000
         20.000 X 1                                  20.000
                                                    880.000 ECU
                                TOTAL            5.740.000 ECU
Année 2 et Année 3 1991-1992 (50 %)
a) pour rémunérations (art.12)
          500.000 X 5                                 2.500.000
          250.000 X 6                                 1.500.000
           50.000 X 1                                    50.000
                                                      4.050.000 ECU
b) pour formation (art.13)
        100.000 X 5                                 500.000
         50.000 X 6                                 300.000
         10.000 X 1                                  10.000
                                                    810.000 ECU
                                    TOTAL (par année) : 4.860.000 ECU
 ---pagebreak---                             - U-
                               -3-
Année 4 et Année 5 1993-1994 (25 %)
a)  pour rémunération (art.12)
        250.000 X 5                              1.250.000
        125.000 x 6                                750.000
         25.000 X 1                                 25.000
                                                 2.025.000 ECU
b) pour formation (art.13)
        50.000 X 5                                 250.000
        25.000 X 6                                 150.000
         5.000 X 1                                   5.000
                                                   405.000 ECU
                            TOTAL( par année) -  2.430.000 ECU
Effet budgétaire total (maximun) pour tout le projet pendant les cinq
    Année 1 (1990):         5.740.000 ECU
    Année 2 (1991):         4.860.000 ECU
    Année 3 (1992):         4.860.000 ECU
    Année 4 (1993):         2.430.000 ECU
    Année 5 (1994):         2.430.000 ECU
                    TOTAL  20.320.000 ECU
 ---pagebreak---                                     -  J^J"
Fiche d'Impact sur les PME et l'emploi du projet de proposition de
règlement du Conseil relatif aux contrôles, par les Etats membres, des
opérations faisant partie du système de financement par le FEOGA -
section "Garantie", abrogeant la directive du Conseil n° 77/435/CEE du
27 juin 1977
1.     OBLIGATIONS ADMINISTRATIVES DECOULANT DE L'APPLICATION DE LA
       LEGISLATION SUR LES ENTREPRISES :
       Le projet prévolt un nouveau système de contrôles comptables a
        posteriori qui ne devrait pas entraîner d'obligations
        administratives nouvelles pour les entreprises.
2.      AVANTAGES POUR L'ENTREPRISE
        Eventuellement des PME peuvent participer a l'organisation des
        cours de formation (art. 13 de la proposition) et à
        l'Installation de matériel Informatique et bureautique (art. 14
        de la propos i t ion).
3.      INCONVENIENTS POUR L'ENTREPRISE
        (coûts supplémentaires)
        Non
4.      EFFETS SUR L'EMPLOI
        Nuls sur  les emplois des entreprises
5.      Y A-T-IL EU CONCERTATION PREALABLE AVEC LES PARTENAIRES SOC I AU*
        Non
6.      Y A-T-IL UNE APPROCHE ALTERNATIVE MOINS CONTRAIGNANTE ?
        Le nouveau système de contrôle, visé sous 1 ne devrait pas
        entraîner de nouvelles contraintes pour les entreprises.
 ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM (89) 623 final
                                                      DOCUMENTS
EN                                                                              03
                                 Catalogue number : CB-CO-89-602-EN-C
                                                             ISBN 92-77-56002-9
Office for Official Publications of the European Communities
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