commiss decis clearanc account member state expenditur financ european agricultur guidanc guarante fund eaggf guarante section financi year notifi document number ec commiss european commun regard treati establish european commun regard council regul ec financ common agricultur polici articl thereof consult fund committe articl regul ec commiss basi annual account submit member state accompani inform requir clearanc certif verac complet accuraci account transmit clear account pai agenc refer articl regul regard articl commiss regul ec februari data transmit member state monthli book expenditur financ guarante section european agricultur guidanc guarante fund eaggf amend regul ec account financi year expenditur incur member state octob octob time limit grant member state submiss commiss document refer articl regul ec 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 ec determin prejudic decis subsequ accord articl regul amount expenditur effect member state financi year question recognis chargeabl eaggf guarante section basi account refer articl regul ec reduct suspens advanc financi year concern includ reduct refer subparagraph articl regul ec articl council regul ec euratom june financi regul applic gener budget european commun outcom clearanc decis discrep occur total expenditur book account financi year pursuant articl articl total expenditur consider commiss decis book singl articl addit expenditur reduct expenditur pai agenc light verif made annual account accompani document permit commiss decis complet accuraci verac account submit annex list amount clear member state detail amount summari report present fund committe time present decis 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 regul ec septemb budgetari disciplin lai advanc book reduc expenditur effect member state limit deadlin laid pursuant articl regul ec overrun deadlin august septemb octob account account clearanc decis note decis financi year relat advanc part expenditur claim member state abovement period measur commiss accept extenu circumst effect limit deadlin laid decis lai relev reduct decis date accord articl regul ec definit fix expenditur commun financ grant reduct expenditur found effect limit deadlin laid commiss accord articl regul ec articl regul ec reduc suspend number monthli advanc entri account expenditur financi year proce decis reduct laid articl regul ec light avoid prematur temporari reimburs amount question recognis decis prejudic examin articl regul ec subparagraph articl regul ec lai amount accord account clearanc decis refer subparagraph recover payabl member state determin deduct advanc paid financi year question expenditur recognis year accord subparagraph amount deduct ad advanc expenditur month account clearanc decis accord final subparagraph articl regul ec articl regul ec decis adopt basi account inform prejudic decis subsequ commiss exclud commun financ expenditur effect accord commun rule adopt decis articl except pai agenc refer articl account pai agenc member state expenditur financ eaggf guarante section respect financi year clear amount recover payabl member state accord present decis determin annex articl financi year account member state pai agenc respect expenditur financ eaggf guarante section shown annex ii disjoin decis subject futur clearanc decis articl decis address member state brussel commiss franz fischler member commiss oj oj oj oj oj oj oj annex clearanc pai agenc account financi year amount recov paid member state gt tabl gt calcul amount recov paid member state amount account total annual declar expenditur clear column total monthli declar expenditur disjoin column reduct suspens account advanc system ad correct respect payment deadlin establish august septemb octob annex ii clearanc pai agenc account financi year list pai agenc account disjoin subject clearanc decis gt tabl gt