10. 3. 1999 Official Journal of the European Communities L 61/37 COMMISSION DECISION of 3 February 1999 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1995 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1999) 209) (1999/187/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 (%), and in particular Article 5(2) thereof, After consulting the Fund Committee, Whereas, under Article 5(2) 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 Member States have transmitted to the Commission the documents required to clear the accounts for 1995; whereas Article 5(2) of Regulation (EEC) No 729/70 provides that the 1995 financial year began on 16 October 1994 and ended on 15 October 1995; 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 of 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 recognised 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) No 2444/ 97 (%), provides that the outcome of the clearance decision, that is to say, any discrepancy which may occur between 94, 28. 4. 1970, p. 13. 125, 8. 6. 1995, p. 1. 186, 16. 8. 1972, p. 1. 30, 2. 2. 1988, p. 7. 356, 31. 12. 1977, p. 1. 340, 11. 12. 1997, p. 1. L8L2LL8 | il ol ol onll anll ol the total expenditure booked to the accounts for a finan- cial year under Articles 100 and 101 and the total ex- penditure recognised by the Commission 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 stabilise agricultural markets, respectively granted and undertaken according to Community rules within the framework of the common organisation of the agricultural markets, may be financed; whereas the inspections carried out show that a part of the expendi- ture 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 recognised as chargeable to the EAGGF Guarantee Section and the difference between the two amounts and the difference between the expenditure recognised as chargeable to the EAGGF Guarantee Section and that charged in respect of the year, are annexed to this Decision; Whereas the expenditure declared by Belgium, Denmark, Germany, Greece, Spain, France, Ireland, Italy, Luxem- bourg, the Netherlands, Portugal and the United Kingdom as support for producers of certain arable crops, amounting respectively to BEF 44488205, DKK 217 632 480,18, DEM 625 580 204,80, GRD 704 353 447, ESP 53526391438, FRF 303276095471, IEP 1399 246,84, ITL 171798 906 560, LUF 13226892, NLG 201 888,89, PTE 6586838460 and GBP 88 604 051,26 was not covered by the Decision for the clearance of the 1994 EAGGF accounts, because final payments for oilseeds were not made until 1995 and the results of EAGGF inquiries covered all spending in respect of the 1994 harvest and not only the advances paid during 1994; whereas the expenditure declared by Italy for the olive oil in intervention storage amounting to ITL 202034 589 024, by Spain in respect of the consumption aid for olive oil amounting to ESP 42 574 312 665 and in respect of the ewe/goat premium amounting to ESP 1390 733 000 and for the improve- ment of the quality of milk amounting to ESP 101 802 242 and by the United Kingdom (part only of the