No L 352/82 Official Journal of the European Communities 31. 12. 94 COMMISSION DECISION of 21 December 1994 on the clearance of the accounts presented by the Member Statés in respect of the expenditure for 1991 of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section (94/871/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 (EEC) No 2048/88 (3, and in particular Article 5(2) thereof, After consulting the Fund Committee, Whereas, pursuant to 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 Member States have transmitted to the Commission the documents required to clear the accounts for 1991 ; whereas on the basis of Article 5 (2) (a) of Regulation (EEC) No 729/70 the 1991 financial year began on 16 October 1990 and ended on 15 October 1991 ; Whereas the Commission has carried out the checks 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 (ECSC, EC, Euratom) No 2730/94 (), provides that the outcome of the clearance decision, that is to say, any discrepancy between () OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 185, 15. 7. 1988, p. 1. () OJ 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. () OJ No L 293, 12. 11. 1994, p. 7. the total expenditure booked to the accounts for a finan- cial year pursuant to Articles 100 and 101 and the total expenditure recognized by the Commission when clearing the accounts, is to be booked under a single Article, as additional expenditure or a reduction in expen- diture ; Whereas, pursuant to Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds on exports to third coun- tries 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 part of the expenditure declared by the Member States does not meet those conditions and therefore must be disallowed ; whereas the amounts declared by each other of the Member States concerned, those recognized as chargeable . to the EAGGF Guarantee Section and the differences between the two amounts together with the differences 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 the expenditure relating to performance of the operations provided for in Commission Regulation (EEC) No 1582/91() declared by Italy amounting to Lit 3162 202 599 is not covered by this Decision, given that it is covered by a separate decision, Commission Decision 94/281/EC of 29 April 1994 (*); whereas this amount has, therefore, been deducted from the expendi- ture declared by the Member State in respect of the year under consideration ; Whereas the expenditure declared by Greece, Spain, France and Italy for private storage of wine amounting to Dra 132 358 648, Pta 636 164 384, FF 38 898 417 and Lit 8203 376 912 respectively and the expenditure declared by Denmark and Ireland for public storage of beef amounting to Dkr 13 497 909 and £Irl 9 613 206 respec- tively are not covered by this Decision, since further examination of the files is required; whereas those () OJ No L 147, 12. 6. 1991, p. 20. () O No L 120, 11. 5. 1994, p. 59.