L 61/34 Official Journal of the European Communities 10. 3. 1999 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 3 February 1999 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(1999) 208) (1999/186/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)(c) thereof, After consulting the Fund Committee, Whereas, under Article 5(2)(c) of Regulation (EEC) No 729/70, the Commission, after consulting the Fund Committee, decides on the expenditure to be excluded from Community financing where it establishes that it has not been effected according to Community rules; Whereas, under Article 5(2)(c) of Regulation (EEC) No 729/70 and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (%), as last amended by Regulation (EC) No 896/97 (%), the Commis- sion has made the necessary inspections, notified its find- ings to the Member States, taken note of the latter’s 1 () OJ L 94, 28. 4. 1970, p. 13. () OJ L 125, 8. 6. 1995, p. 1. () OJ L 158, 8. 7. 1995, p. 6. () OJ L 128, 21. 5. 1997, p. 8. comments, initiated bilateral discussions in an effort to come to an agreement with the Member States concerned and formally communicated its findings to them, refer- ring to Commission Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section (*); Whereas the Member States were able to make a request for conciliation; whereas they did so in a number of cases and the report delivered on completion of the concilia- tion procedure was examined by the Commission; Whereas, under Articles 2 and 3 of Regulation (EEC) No 729/70, financing may be provided only for export refunds on products exported to third countries and action designed to stabilise the agricultural markets, granted or undertaken respectively in accordance with the Community rules on the common organisation of the agricultural markets; Whereas, in the light of the inspections carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil these requirements and cannot be financed under the EAGGF Guarantee Section; () OJ L 182, 16. 7. 1994, p. 145.