COMMISSION REGULATION (EC) No 1682/94 of 11 July 1994 on declarations of expenditure to be financed by the European Agricultural Guidance and Guarantee Fund, Guidance Section, submitted under the common measures defined in Council Regulations  (EEC) No 2328/91, (EEC) No 1035/72, (EEC) No 1360/78, (EEC) No 389/82 and (EEC) No 1696/71 and in Council Directives 72/159/EEC and 72/160/EEC
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2328/91 of 15 July 1991 on improving the efficiency of agricultural structures (1), as last amended by Regulation (EC) No 3669/93 (2), and in particular Article 33 (2) thereof,
Whereas Article 31 (1) and (2) of Regulation (EEC) No 2328/91 provides that Member States are to present annual expenditure forecasts and an aid application for the Regulations and Directives referred to in that Article;
Whereas Article 31 (4) of Regulation (EEC) No 2328/91 provides that, in the case of regions not eligible under Objective 1 as referred to in Article 1 of Council Regulation (EEC) No 2052/88 (3), as amended by Regulation (EEC) No 2081/93 (4), expenditure  forecasts must distinguish information relating to Objective 5 (b) areas, as referred to in Article 1, from that relating to the rest of the territory;
Whereas Article 31 (3) of Regulation (EEC) No 2328/91 provides that, in the case of regions covered by Objective 1, expenditure forecasts are to be included in the documents relating to the programming referred to in Article 8 (7) of Regulation (EEC) No  2052/88 and Article 5 (2) of Council Regulation (EEC) No 4253/88 (5), as amended by Regulation (EEC) No 2082/93 (6);
Whereas Article 33 (1) of Regulation (EEC) No 2328/91 provides that assistance is to be paid in accordance with Article 21 of Regulation (EEC) No 4253/88 and in accordance with the aforementioned Article 33 (1);
Whereas Article 33 (1) of Regulation (EEC) No 2328/91 provides that assistance may also be paid in the form of a reimbursement;
Whereas the measures provided for in this Regulation are in accordance with the Committee on Agricultural Structures and Rural Development,
1. Where the common measures provided for in Article 31 (1) of Regulation (EEC) No 2328/91 are implemented on the basis of a decision to grant aid concerning these measures only, expenditure declarations as referred to in Article 33 (1) of  that Regulation must be presented in accordance with the table in Annex I.
2. In the regions covered by Objective 1 as referred to in Article 1 of Regulation (EEC) No 2052/88, where measures are implemented on the basis of a decision to grant aid which also covers other measures, the relevant expenditure must be included in  the declarations of expenditure drawn up for the said decision to grant aid. However, reimbursement or payment of the balance of the European and Agricultural Guidance and Guarantee Fund (EAGGF) contribution for common measures in areas covered by  Objdective 1 shall be subject to presentation of Annex II.
3. In the case of payments of the balance or reimbursements, in addition to Annexes I and II the forms in the Commission Regulations and Decisions adopted for the administrative and financial implementation of each of the common measures shall be  presented, i.e. for Council Regulations (EEC) Nos, or Directives:
- Regulation (EEC) No 2328/91: Decision 92/522/EEC (7),
- Regulation (EEC) No 1035/72: Regulation (EEC) No 2589/85 (8) and Decision 91/229/EEC (9),
- Regulation (EEC) No 1360/78: Decision 81/524/EEC (10),
- Regulation (EEC) No 389/82: Decision 83/465/EEC (11),
- Regulation (EEC) No 1696/71: Regulation (EEC) No 1084/79 (12),
- Directives 72/159/EEC and 72/160/EEC: Decision 74/581/EEC (13).
Member States shall include with their first application for payment of the balance or reimbursement a description of the management and control arrangements introduced to ensure the effective implementation of the measures, in accordance  with Article 23 (1) of Regulation (EEC) No 4253/88.
The information contained in the implementation report for the common measures during the calendar year in question, drawn up in accordance with Article 25 (4) of Regulation (EEC) No 4253/88, shall tally with the information in the annual  declarations of expenditure presented in accordance with the Annexes to this Regulation.
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.