COMMISSION REGULATION (EC) No 2992/95 of 19 December 1995 modifying Regulation  (EEC) No 1863/90 laying down detailed rules for the application of Council Regulation (EEC) No  4045/89 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 Directive  77/435/EEC
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 4045/89  (1) of 21 December 1989 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 Directive 77/435/EEC, as last  amended by Regulation (EC) No 3235/94  (2), and in particular Article 19 thereof,
Whereas Regulation (EC) No 4045/89 requires Member States to send to the Commission a detailed  annual report on the application of the Regulation, an annual programme of scrutinies, and a list  of undertakings established in a third country for which payments have or should have been made or  received, and to send to Member States concerned as well as to the Commission a list of  undertakings established in a Member State other than that in which payments have or should have  been made or received;
Whereas the standardization of the form and content of such communications would facilitate their  use and ensure a uniformity of approach;
Whereas it is therefore appropriate to adopt detailed rules as to their form and content;
Whereas Regulation (EEC) No 1863/90  (3) of the Commission laying down detailed rules for the  application of Regulation (EEC) No 4045/89 should therefore be amended;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Fund  Committee,
Regulation (EEC) No 1863/90 is amended as follows:
1.  Article 1 is replaced by the following text:
'Article 1 This Regulation lays down detailed rules for the application of Regulation (EEC) No 4045/89.`;
2.  The following title and subtitle are inserted before Article 2:
'TITLE I The system of Community financing`;
3.  The following title, subtitle and Articles are added after Article 4:
'TITLE II The content of documents Article 4a 1.  The annual report referred to in Article 9 (1) of Regulation (EEC) No 4045/89 shall contain  detailed information on at least each of the aspects of the application of Regulation (EEC) No  4045/89 listed in Annex II of this Regulation, set out in clearly identified sections under the  headings referred to.
2.  The annual programme of scrutinies referred to in Article 10 of Regulation (EEC) No 4045/89  shall be drawn up in accordance with the specimen form set out in Annex III.
3.  The list of undertakings referred to in Article 7 (2) of Regulation (EEC) No 4045/89 shall be  drawn up in accordance with the specimen form set out in Annex IV.
4.  The list of undertakings referred to in Article 7 (3) of Regulation (EEC) No 4045/89 shall be  drawn up in accordance with the specimen form set out in Annex V.
5.  A request by a Member State for a priority inspection of an undertaking in another Member  State, as referred to in Articles 7 (2) and 7 (4) of Regulation (EEC) No 4045/89, shall be drawn up  in accordance with the specimen form set out in Annex VI.
b The information to be submitted under Article 4a may be communicated in documentary form or on  computer file in a format to be agreed between the sender and the recipient.` 4.  The Annex shall be numbered Annex I, and Annexes A, B, C, D and E to the present Regulation  shall be added as Annexes II to VI respectively.
This Regulation shall enter into force on the seventh 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.