No L 288/6 Official Journal of the European Communities 9. 11. 96 COMMISSION REGULATION (EC) No 2148/96 of 8 November 1996 laying down rules for evaluating and monitoring public intervention stocks of agricultural products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 3492/90 of 27 November 1990 laying down the factors to be taken into consideration in the annual accounts for the fin- ancing of intervention measures in the form of public storage by the European Agricultural Guidance and Guarantee Fund, Guarantee Section ('), and in particular Article 8 thereof, Whereas Regulation (EEC) No 3492/90 lays down prin- ciples governing accounting for agricultural stocks held in public storage; Whereas, in the light of experience gained in applying Commission Regulation (EEC) No 618/90 of 14 March 1990 laying down rules for drawing up the annual invent- ory of agricultural products in public storage (%), as amended by Regulation (EEC) No 3077/92 (%), certain arrangements for the management of stocks should be redefined, with particular attention to the rules for evalu- ating and monitoring stocks of agricultural products placed in public storage; whereas Regulation (EEC) No 618/90 should be repealed; Whereas appropriate management and monitoring ar- rangements should be put into place to ensure sound management of stocks in public storage; Whereas the measures provided for in this Regulation are in accordance with the opinion of the EAGGF Committee, HAS ADOPTED THIS REGULATION: Article 1 1. Any natural or legal person storing agricultural products bought in under EAGGF Guarantee Section rules shall keep records in accordance with Community provisions and national provisions. 2. Intervention agences shall keep a fully updated list of storekeepers with whom they have entered into a public storage contract. This list shall include information permitting precise identification of all storage points, such o L 337, 4. 12. 1990, p. 3. L 67, 15. 3. 1990, p. 21. ) ) L 310, 27. 10. 1992, p. 19. ( (2 ( OJ N O] N ) OJ N (]} as capacities, shed, refrigerator or silo numbers, plans and diagrams. The list shall be available at the head offices of intervention agencies to Commission staff and to persons authorized by the Commission. Article 2 1. Documentary records of the entry, storage and removal of products serving as a basis for the preparation of the annual accounts referred to in Article 1 of Regula- tion (EEC) No 3492/90 shall be sent by the storekeeper to the intervention agency at least once a month. 2. The intervention agency shall be in receipt of the records referred to in paragraph 1 before the tenth day of the month following the one to which it relates. They shall show at least the following: the place of storage (including, where appropriate, identification of the bin or vat), the quantity carried over from the previous month, entries and removals of each lot, and stocks at the end of the period. They shall permit precise identification of the quantities in store at the time, and shall take account of purchases and sales that have been agreed but for which the corres- ponding entries or removals of stock have not yet occurred. A specimen form is provided for guidance in Annex I. Article 3 1. The storekeeper shall prepare an annual stock state- ment on the basis of the monthly statements referred to in Article 2. The instructions issued for this purpose by the intervention agency shall be sent for information to the Commission within six months of the entry into force of this Regulation. 2. The annual stock statement, of which a specimen form is shown for guidance in Annex II, shall recapitulate the quantities in store, broken down by product and place of storage, and shall give for each product the quantities in store, the lot numbers (except in the case of cereals), the year of their entry into store (except in the case of alcohol) and an explanation of any anomalies detected. Article 4 1. The intervention agency shall be responsible for the accuracy of the information collected pursuant to Articles 1, 2 and 3. To that end, it shall throughout the year undertake on-the-spot inspections of stores, at irregular intervals and unannounced where possible.