Commission Regulation (EEC) No 2776/88 of 7 September 1988 on data to be sent in by the Member States with a view to the booking of expenditure financed under the Guarantee Section of the Agricultural Guidance and Guarantee Fund (EAGGF)

COMMISSION  REGULATION (EEC) No 2776/88
of 7 September 1988
on data to be sent in by the Member States with a view to the booking of expenditure financed under the Guarantee Section of the Agricultural Guidance and Guarantee Fund (EAGGF)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), as last amended by Regulation (EEC) No 2048/88 (2), and in particular Articles 4 and 5 thereof,
Whereas the last subparagraph of Article 4 (2) of Regulation (EEC) No 729/70 stipulates that the Member States must themselves mobilize the funds to cover the expenditure of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund, hereafter referred to as the 'EAGGF Guarantee Section'; whereas, under the same Regulation, the Commission grants only monthly advances against booking of the expenditure effected by the Member States;
Whereas, with a view to ensuring the proper management of the appropriations entered in the budget of the Communities for the EAGGF Guarantee Section, each paying department or agency must keep accounts relating exclusively to expenditure to be financed by the EAGGF Guarantee Section; and whereas in addition, transmission by the Member States to the Commission of various types of data relating to expenditure to be financed by the EAGGF Guarantee Section must be organized;
Whereas, where Member States fail to meet the deadlines agreed for the notification of data relating to expenditure or to ensure the consistency of such data, the Commission must have power to defer accordingly the payment of the advances against booking;
Whereas it may prove necessary to adjust the advance payments made in respect of a given year to the expenditure chargeable to the budget of that same year;
Whereas Article 4 of Council Regulation (EEC) No 1883/78 of 2 August 1978 on general rules on the financing of EAGGF Guarantee Section intervention (3), as last amended by Regulation (EEC) No 2050/88 (4), stipulates that where an intervention measure entails buying-in and storage of products, the amount financed is to be determined by the annual accounts established by the intervention agencies; whereas Council Regulation (EEC) No 3247/81 (5) laid down rules and conditions governing these accounts; whereas the procedures according to which the financing of such measures fits into the system of advances against booking should be made clear;
Whereas the last subparagraph of Article 5 (2) (a) of Regulation (EEC) No 729/70 stipulates that expenditure for October is related to October if made between 1 and 15 October and to November if made from 16 to 31 October; whereas it is preferable to avoid the division of the accounts provided for in Article 4 of Regulation (EEC) No 1883/78, in view of their complexity; whereas, accordingly, it should be stipulated that expenditure deriving from September operations is to be treated in the accounts by the paying departments on a basis of 50 % in respect of the first 15 days of October, and the rest, including any adjustments or corrections, in respect of the last 16 days of October;
Whereas procedures for declaration of certain types of expenditure and charges not effected directly by the departments or agencies referred to in Article 4 of Regulation (EEC) No 729/70 should be provided for;
Whereas Article 5a of Regulation (EEC) No 729/70 authorizes remuneration of the funds mobilized by certain Member States; whereas procedures for declaration by these Member States of interest chargeable to the Community should be laid down;
Whereas the concept of expenditure to be declared monthly by the paying departments and agencies should be properly defined;
Whereas a uniform presentation of documents to be sent in by the Member States is needed; whereas, in view of the need for frequent adaptation of such documents to changes in management requirements, the Commission must be in a position to adopt and adapt without delay, under a simplified procedure, the forms to be used;
Whereas, following the adjustment made by Regulation (EEC) No 2048/88, it is appropriate, in order to facilitate the use of the relevant provisions, to consolidate them in a single regulation and to repeal, accordingly, Commission Regulation (EEC) No 3184/83 (6) and Article 2 of Regulation (EEC) No 3188/87 (7) on the system of advances in respect of expenditure financed by the EAGGF Guarantee Section;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee of the European Agricultural Guidance and Guarantee Fund (EAGGF),