9. 9. 86 Official Journal of the European Communities No L 256/15 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 20 Jyne 1986 on the clearance of the accounts presented by the French Republic in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee Section, expenditure for 1982 (Only the French text is authentic) (86/438/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 § (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 French 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, according to the documents submitted, total expenditure declared comes to FF 18 245264 242,32 whereas the expenditure declared in respect of the appli- cation of Commission Regulations (EEC) Nos 1932/81 () and 2020/81 (%) of FF 20884364202 and FF ) OJ No L 94, 28. 4. 1970, p. 13. ) O] No L 362, 31. 12. 1985, p. 17. OJ No L 191, 14. 7. 1981, p. 6. OJ No L 195, 18. 7. 1981, p. 31. 21 874 631,23 respectively is excluded from this Decision, which therefore concerns the clearance of FF 18 014 545 969,07 ; whereas the amounts excluded will be cleared with the 1983 expenditure ; 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 FF 45 654 927,34 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 ; () OJ No L 186, 16. 8. 1972, p. 1.