L 279/10 Official Journal of the European Union 23.10.2007 COMMISSION REGULATION (EC) No 1233/2007 of 22 October 2007 amending Regulation (EC) No 885/2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (1), and in particular Article 42 thereof, Whereas: 4y According to Articles 3 and 4 of Regulation (EC) No 1290/2005, the European Agricultural Guarantee Fund (the EAGF) and the European Agricultural Fund for Rural Development (the EAFRD) finance only, in a context of shared management, expenditure effected in accordance with Community legislation. Undue payments made by Member States to beneficiaries which do not result from irregularities within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (2) but from errors made by the national administrations, are not effected in accordance with Community legislation and, therefore, should be excluded from financing from the Community budget. It is for this reason that, if these undue payments have not been recovered by the Member States by the end of the financial year in which they are detected, they should be excluded from the annual accounts of the paying agencies. As a conse- quence, such payments should not be included in the table provided for in Annex Il to Commission Regu- lation (EC) No 885/2006 (3). Pursuant to Article 32(3) of Regulation (EC) No 1290/2005, Member States are required to provide the Commission with a summary report on recovery procedures when sending the annual accounts. In the report Member States must indicate separately the amounts not recovered within the time-limits specified as well as the amounts for which it has been decided not to pursue the recovery. In order to facilitate the clearance of the accounts of the paying agencies by the Commission, the accounts should include the total amount to be charged to the Community budget and the total amount to be charged to the budget of the Member State in accordance with, respectively, the first subparagraph of Article 32(5) of Regulation (EC) No 1290/2005 for the EAGF and the first subparagraph of Article 33(8) for the EAFRD as well as the total amount () OJ L 209, 11.8.2005, p. 1. Regulation as last amended by Regu- lation (EC) No 3782007 (O] L 95, 5.4.2007, p. 1). () O] L 312, 23.12.1995, p. 1. () O] L 171, 23.6.2006, p. 90. to be charged to the Community budget in accordance with, respectively, Article 32(6) for the EAGF and Article 33(7) for the EAFRD of Regulation (EC) No 1290/2005. For accounting purposes, Member States should be required to send to the Commission in the context of the annual accounts information on sums to be recovered other than those which result from errors made by the national administrations or irregularities committed by the beneficiaries such as, for example, sums to be recovered as a result of the application of reductions and exclusions for violations of cross- compliance obligations. To this effect, a model table indicating the required information should be added. Certain references in relation to information systems security should be updated following recent changes in this respect. Taking into account the experience gained in applying Annex III, that Annex should be simplified. Regulation (EC) No 885/2006 should therefore be amended accordingly. The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 885/2006 is amended as follows: 1. Article 6 is replaced by the following: ‘Article 6 Content of the annual accounts The annual accounts referred to in Article 8(1)(c)(iii) of Regu- lation (EC) No 1290/2005 shall include: (a) the assigned revenues referred to in Article 34 of Regu- lation (EC) No 1290/2005; (b) the expenditure of the EAGF after deduction of any undue payments not recovered at the end of the financial year other than those referred to under point (h), including any interests thereon, summarised by item and sub-item of the Community budget;