11. 5. 94 Official Journal of the European Communities No L 120/59 COMMISSION DECISION of 29 April 1994 on the clearance of accounts of Italy for certain expenditure financed by European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the financial year 1991 (Only the Italian text is authentic) (94/281/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, Following consultation of the Fund Committee, Whereas, in accordance with Article 5 (2) (b) of Regula- tion (EEC) No 729/70, the Commission, on the basis of the annual accounts presented by the Member States, clears the accounts relating to the expenditure paid by the authorities and bodies referred to at Article 4 of the said Regulation ; Whereas, in accordance with Articles 2 and 3 of Regula- tion (EEC) No 729/70, only expenditure effected in accordance with Community rules within the framework of the common organization of the agricultural markets, may be financed ; Whereas Italy has transmitted to the Commission the documents necessary for the clearance of accounts rela- ting to the financial year 1991 in so far as expenditure covered by the present decision is, concerned ; whereas the Commission has carried out the necessary verifica- tions in accordance with Article 9 (2) of Regulation (EEC) No 729/70; Whereas Commission Regulation (EEC) No 1582/91 (), provided for the supply of canned beef to the people of the ex-Soviet Union in the framework of Council Regula- tion (EEC) No 598/91 of 5 March 1991 on an emergency action for the Soviet Union (*); whereas the processing and canning of the meat was awarded by tendering proce- dures ; whereas the meat to be processed came from the intervention. stocks of Germany ; Whereas a considerable part of the canned beef produced by certain Italian firms and supplied to the ex-USSR proved to be unfit for human consumption; whereas additionally, it was found that in certain cases the meat () OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 185, 15. 7. 1988, p. 1. () O] No L 147, 12. 6. 1991, p. 20. (9 OF No L 67, 14. 3. 1991, p. 19. content of the cans did not correspond to the specifica- tions laid down in the Annex to Regulation (EEC) No 1582/91 ; whereas the affected canned beef not being identifiable by lot, the totality of the produce supplied had to be retrieved and will have to be destroyed ; whereas the deterioration of the produce was found to be due to the insufficiency of the sterilization operation for the meat to be processed and this is attributable to the produ- cing firm; whereas the permanent physical controls which had to be effected in accordance with Article 9 of the said Regulation did not allow the detection of the abovementioned procesing faults; whereas, in conse- quence, the Italian intervention agency incorrectly paid the processing costs to the successful tenderers and did not acquire the securities constituted in accordance with Article 6 (3) of the aforementioned Regulation ; whereas the associated positive and negative expenditure which was supported by the Fund in 1991 may no longer be taken in charge by the Community budget; Whereas the Member State in question has been informed in detail of the corrections provided for by this decision and has been able to make known its position on this subject ; 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 accounts shall 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 this provision does not exclude the: Commission from clearing, before and outside of the global decision on the clearance of accounts, certain parts of the annual accounts concerning expenditure relevant to specific measures ; whereas in this particular case, having regard to the gravity of the control weaknesses found and the pressing political necessity to replace the canned beef which is unfit for consumption, the Commission is led to avail itself of this facility; . whereas this decision does not prejudice the clearance of accounts decision for the 1991 financial year for the Member State concerned with regard to expenditure not covered by this decision ; () OJ No L 186, 16. 8. 1972, p. 1. () OJ No L 30, 2. 2. 1988, p. 7.