9. 9. 86 Official Journal of the European Communities No L 256/37 COMMISSION DECISION of 1 July 1986 on the clearance of the accounts presented by the United Kingdom in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee Section, expenditure for 1982 (Only the English text is authentic) (86/446/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 United Kingdom 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, the total expenditure is £ 724 330 854,49 ; whereas the expenditure declared in respect of Regulation (EEC) No 2182/77 (), totalling £ 1417 796,48, is excluded from this Decision, which therefore covers clearance of an amount of € 722913 058,01 ; whereas the amount excluded will be cleared with the 1983 expenditure; ' Whereas Article 87 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 OJ No L 94, 28. 4. 1970, p. 13. O] No L 362, 31. 12. 1985, p. 17. OJ No L 251, 1. 10. 1977, p. 60 O] No L 186, 16. 8. 1972, p. 1. chargeable to the Fund, Guarantee Section, and also the determination of the amount of the Community’s financtal 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 £ 8 340 755,17 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 ; Whereas the expenditure disallowed comprises £ 365 757,00 for beef/veal export refunds which could not be definitively approved under the present clearance procedure because further examination is required; whereas the final amount may, as appropriate, be recog- nized when the 1983 accounts are cleared provided the United Kingdom submits the necessary evidence ; 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 con- stitute 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; 0T No 31, 26. 5. 1977, p. 1. (9 OJ No 125, 12. 5. 1984, p. 3.