No L 256/24 Official Journal of the European Communities 9. 9. 86 COMMISSION DECISION of 20 June 1986 on the clearance of the accounts presented by the Hellenic Republic in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee Section, expenditure for 1982 (Only the Greek text is authentic) (86/441/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricul- tural policy ('), as last amended by Regulation (EEC) No :3769/85 (%), and in particular Article 5 (2) thereof, After consulting the Fund Committee, Whereas, under Article 5 (2) (b) of Regulation (EEC) No 729/70, the Commission, on the basis of the annual accounts presented by the Member States, clears the accounts of the authorities and bodies referred to in Article 4 of that Regulation ; Whereas the Hellenic Republic has transmitted to the Commission the documents required to clear the accounts for 1982 ; whereas the latter has carried out on-the-spot inspection as provided for in Article 9 (2) of Regulation (EEC) No 729/70; Whereas Article 8 of Commission Regulation (EEC) No 1723/72 of 26 July 1972 on the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund, Guarantee Section (*), provides that the Decision to clear the accounts must include the determination of the amount of expenditure incurred in each Member State during the financial year in question recognized as chargeable to the Fund, Guarantee Section, and also the determination of the amount of the Community’s finan- cial resources still available in each Member State ; Whereas under Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds on exports to non-member countries and intervention intended to stabilize agricultural markets, respectively granted and undertaken according to - Community rules within the framework of the common organization of agricultural markets, may be financed; whereas the inspections carried out show that a part of the expenditure declared amounting to Dr 8 195027 084 does not satisfy the requirements of these provisions and therefore must be disallowed ; whereas the Member State has been fully informed of this deduction and has been able to give its views thereon; o L 94, 28. 4. 1970, p. 13. o L 362, 31. 12. 1985, p. 17. o L 186, 16. 8. 1972, p. 1. ZZ2Z Whereas the expenditure disallowed includes an amount of Dr 4 804 749 861 for refunds and accession compensa- tory-amounts, in respect of which no final decision could be taken during the present accounts clearance procedure because of the payment of aids by Greece if the goods are exported. Such expenditure, or a part thereof, may still be financed by the EAGGF under the 1983 accounts clea- rance procedure, provided that Greece provides the neces- sary evidence at latest six weeks after notification of this Decision ; Whereas under Council Regulation (EEC) No 1078/77 of 17 May 1977 introducing a system of premiums for the non-marketing of milk and milk products and for the conversion of dairy herds (*), as last amended by Regula- tion (EEC) No 1300/84 (%), 60 % of expenditure on those measures is borne by the Guarantee Section of the EAGGF and 40 % by the Guidance Section ; whereas the said measures count as intervention within the meaning of Article 3 of Regulation (EEC) No 729/70 and consti- tute a common measure within the meaning of Article 6 (1) of that Regulation ; whereas it is therefore necessary to include Guidance Section expenditure when clearing the accounts in respect of expenditure financed by the EAGGF; Whereas this Decision is without prejudice to any finan- cial consequences which may be drawn in any subsequent clearance of accounts for national aids in accordance with Article 93 of the Treaty or infringement procedures under Article 169 of the Treaty currently in progress or concluded after the date of 1 October 1985 or as a result of infringements in 1982 or national aids incompatible with the Treaty paid in 1982 having affected the expendi- ture charged to the EAGGF in any financial year subse- quent to that of 1982; Whereas this Decision is without prejudice to any finan- cial consequences which may be determined by the Commission in the course of a subsequent clearance of accounts relating to current investigations, financial losses resulting from irregularities in the meaning of Article 8 of Regulation (EEC) No 729/70 or.judgments by the Court of Justice on cases currently under consideration and concerning matters which are also the subject of this Decision, () OJ No L 131, 26. 5. 1977, p. 1. () OJ No L 125, 12. 5. 1984, p. 3.