commiss decis april clearanc account present member state respect expenditur guarante section european agricultur guidanc guarante fund ec commiss european commun regard treati establish european commun regard council regul eec april financ common agricultur polici amend regul ec articl thereof consult fund committe articl regul eec commiss basi annual account submit member state accompani inform requir clearanc certif verac complet accuraci account transmit report drawn certifi bodi clear account pai agenc refer articl regul regard articl commiss regul ec februari data forward member state monthli book expenditur financ guarante section european agricultur guidanc guarante fund eaggf repeal regul eec account financi year expenditur incur member state octob octob time limit grant member state submiss commiss document refer articl regul eec articl commiss regul ec juli lai detail rule applic council regul eec procedur clearanc account eaggf guarante section amend regul ec expir commiss check inform submit commun member state march result verif amend subparagraph articl regul ec account clearanc decis refer articl regul eec determin prejudic decis subsequ accord paragraph articl amount expenditur effect member state financi year question recognis chargeabl eaggf guarante section basi account refer articl abovement regul reduct suspens advanc financi year concern includ reduct refer subparagraph articl regul ec articl financi regul decemb amend regul ec outcom clearanc decis discrep occur total expenditur book account financi year pursuant articl total expenditur consider commiss decis book singl articl addit expenditur reduct expenditur pai agenc annual account accompani document permit commiss decis complet accuraci verac account submit light verif made account fulfil condit part expenditur concern recognis chargeabl eaggf guarante section annex list amount clear pai agenc light verif made inform submit pai agenc requir addit inquiri account clear decis annex ii list pai agenc concern articl regul ec liaison articl council decis ec octob budgetari disciplin lai advanc book reduc expenditur effect member state limit deadlin laid pursuant articl regul ec overrun deadlin septemb octob account account clearanc decis note decis financi year relat advanc part expenditur claim member state abovement period effect limit deadlin laid decis lai relev reduct decis date accord articl regul eec reduct definit fix expenditur commun financ grant commiss accord articl decis ec articl regul ec reduc suspend number monthli advanc entri account expenditur financi year proce decis reduct laid articl regul ec notwithstand clearanc decis decis date expenditur concern accord articl regul eec light avoid prematur temporari reimburs amount question recognis decis prejudic examin articl regul ec subparagraph articl regul ec lai amount recover payabl member state accord annex iii decis deduct ad advanc expenditur month account clearanc decis accord final subparagraph articl regul eec articl regul ec decis adopt basi account inform prejudic decis subsequ commiss exclud commun financ expenditur effect accord commun rule adopt decis articl account pai agenc member state expenditur financ eaggf guarante section respect financi year clear shown annex articl account pai agenc member state expenditur financ eaggf guarante section respect financi year refer annex ii disjoin present decis subject futur decis articl amount recover payabl member state accord present clearanc account determin annex iii present decis articl decis address member state brussel april commiss franz fischler member commiss oj oj oj oj oj oj oj oj annex clearanc pai agenc account financi year gt tabl gt annex ii clearanc pai agenc account financi year gt tabl gt annex iii clearanc pai agenc account financi year gt tabl gt