No L 139/30 Official Journal of the European Communities 30. 5. 97 COMMISSION DECISION of 23 April 1997 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1993 on the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (Only the Spanish, Danish, German, Greek, English, French, Italian, Dutch and Portuguese texts are authentic) (97/333/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European 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 (EC) No 1287/95 (3, and in particular Article 5§ (2) thereof, After consulting the Fund Committee, Whereas, pursuant to Article 5 (2) of Regulation (EC) No 729/70, the Commission, on the basis of the annual accounts presented by the Member States, clears the accounts relating to the expenditure of the paying agen- cies referred to in Article 4 of that Regulation; Whereas the Member States have transmitted to the Commission the documents required to «clear the accounts for 1993; whereas having regard to Article 5 (2) of Regulation (EEC) No 729/70, the 1993 financial year, having begun on 16 October 1992, ended on 15 October 1953; Whereas the Commission has carried out the verifications 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 making up accounts for the European Agricultural Guidance and Guarantee Fund, Guarantee Section (*), as last amended by Regulation (EEC) No 295/88 (%), 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 Guarantee Section of the Fund; whereas Article 102 of the Financial Regulation of 21 December 1977 (), as last amended by Regulation (EC, Euratom, () OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 125, 8. 6. 1995, p. 1. () O No L 186, 16. 8. 1972, p. 1. () OJ No L 30, 2. 2. 1988, p. 7. () OJ No L 356, 31. 12. 1977, p. 1. ECSC) No 2335/95 (%), provides that the outcome of the clearance decision, that is to say, any discrepancy which may exist between the total expenditure booked to the accounts for a financial year pursuant to Articles 100 and 101 and the total expenditure recognized by the Commis- sion when clearing the accounts is to be booked, under a single article, as additional expenditure or a reduction in expenditure; Whereas, under Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds on exports to third countries and intervention to stabilize agricultural markets, respectively granted and undertaken according to Community rules within the framework of the common organization of the agricultural markets, may be financed; whereas the inspections carried out show that a part of the expend- iture declared by the Member States does not meet these conditions and therefore must be disallowed; whereas the amounts declared by each of the Member States concerned, those recognized as chargeable to the EAGGF Guarantee Section and the difference between the two amounts and the difference between the expenditure recognized as chargeable to the EAGGF Guarantee Section and that charged in respect of the year are shown in the Annex to this Decision; Whereas certain expenditure declared in the financial year 1993 by Italy in respect of export refunds for durum wheat and by France for consumption aid subsidy for olive oil is not covered by this Decision, since it was covered by Commission Decision 96/311/EC(’), as amended by Decision 96/701/EC (*); whereas the amounts involved have, therefore, been deducted from the ex- penditure declared by those Member States for 1993; Whereas the expenditure declared by Belgium, Denmark, Germany, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Portugal and the United Kingdom as support for producers of certain arable crops, amounting respectively to Bfrs 37 610 355, Dkr 261 991 880,28, DM 600 977 770,84, Pta 72776 981 668, FF 2 572 344 612,45, £ Irl 458 554,44, Lit 110 362 227 405, Lfrs 14 188 574, Fl 1178 066,51, Esc 3 562835605 and £ 85024 800,11 is () OJ No L 240, 7. 10. 1995, p. 12. () O] No L 117, 14. 5. 1996, p. 19. (*) O] No L 323, 13. 12. 1996, p. 26.