L 226/26 Official Journal of the European Communities 27.8.1999 COMMISSION DECISION of 28 July 1999 amending Decision 1999/187/EC 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 (EAGGF) (notified under document number C(1999) 2476) (1999/596/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 agricultural policy (), as last amended by Regulation (EC) No 1287/95 (3), and in particular Article 5(2) thereof, After consulting the Fund Committee, 1) Whereas before the Commission determines, within the framework of a decision on the clearance of accounts, any financial correction eligible for the conciliation procedure established by Decision 94/442[EC (%), it is necessary that the Member State should be able, if it wishes, to seek recourse to that procedure; and whereas in that case it is necessary that the Commission should examine, prior to its decision, the report drawn up by the conciliation body; whereas the time limits laid down for that procedure had not expired, for all the eligible corrections, on the date of adoption of Decision 1999/ 187[EC (*); whereas that Decision did not cover the corresponding amounts of expenditure declared by the Member States concerned in respect of 1995; whereas the conciliation procedure has been completed for the major part of the financial corrections concerned; whereas, as a result, the expenditure relating thereto should be cleared by this Decision; whereas the expendi- ture for which the conciliation procedure has not yet been completed will be cleared at a later date; 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 45 316 257, DKK 224 526 603,99, DEM 240 025 381,10, GRD 978 809 128, ESP 32 880 545 592, FRF 2 895 278 255,52, IEP 639 231,75, ITL 299 570 865 085, LUF 14 402 947, NLG 789 273,12, PTE 3 388 841 516 and GBP 84710 673,60 were not covered by Decision 1999/187[EC because final payments for oilseeds were 4, 28.4.1970, p. 13. 25, 8.6.1995, p. 1. 82, 16.7.1994, p. 45. 1, 10.3.1999, p. 37. not made until 1996 and the results of EAGGF inquiries cover all spending in respect of the 1995 harvest and not only the advances paid during 1995; whereas, there- fore, these amounts have been added back to the expen- diture declared by the Member States for the 1995 clearance exercise and will be currently cleared; Whereas the expenditure declared, by Germany in respect of the levying of fees to finance the management of the arable crops scheme in Schleswig-Holstein amounting to DEM 271 964 for the 1994 EAGGF budget year and to DEM 637 350 for the 1995 EAGGF budget year, and by Greece in respect of the 3,6 % deduction on aid for forestry measures amounting to GRD 93 542 717, were not covered by Decision 1999/ 187/EC since further investigations were necessary; whereas, therefore, these amounts have been added back to the expenditure declared by the Member States for the 1995 clearance exercise and will be currently cleared; Whereas Article 8 of Regulation (EEC) No 729/70 provides that the financial consequences arising from irregularities or negligence are not to be borne by the Community if they are the result of irregularities or negligence attributable to administrative authorities or other bodies of the Member States; whereas some of those financial consequences which cannot be borne by the Community budget should be included within the scope of this Decision; Whereas this Decision is without prejudice to any finan- cial consequences which may be determined in any subsequent clearance of accounts in respect of State aid or infringements for which the procedures initiated under Articles 88 and 226 of the Treaty are now being implemented or were terminated after 31 May 1999; Whereas this Decision is without prejudice to any finan- cial consequences drawn by the Commission, during a subsequent accounts clearance procedure, from current investigations under way at the time of this Decision, from irregularities within the meaning of Article 8 of Regulation (EEC) No 729/70 or from judgments of the Court of Justice in cases pending on 31 May 1999 and relating to matters covered by this Decision,