20. 12. 94 Official Journal of the European Communities No L 328/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EC) No 3094/94 of 12 December 1994 amending Regulation (EEC) No 4045/89 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 43 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European Par- liament (%), Whereas Council Regulation (EEC) No 4045/89 (%) provides for the scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund; Whereas the rules for the selection of undertakings to be scrutinized laid down in Article 2 of the said Regulation should be modified to take account of developments in the use of risk analysis techniques in other control measures, and in order to give.Member States greater flex- ibility in the selection of undertakings; Whereas it is necessary to make clear that the commercial documents subject to scrutiny include records of produc- tion and of the nature of the products and records main- tained in electronic data storage systems; Whereas certain measures involving direct payments to producers, including those covered by the integrated administration and control system established by Regula- tion (EEC) No 3508/92 (%) should be excluded from the scope of Regulation (EEC) No 4045/89; Whereas it is appropriate to ensure correspondence between the powers and duties of officials pursuant to Regulation (EEC) No 4045/89 and pursuant to Council Regulation (EEC) No 595/91 of 4 March 1991 concerning irregularities and the recovery of sums wrongly paid in () OJ No C 175, 28. 6. 1994, p. 7. () Opinion delivered on 18 November 1994 (not yet published in the Official Journal). () OJ No L 388, 30. 12. 1989, p. 18. () OJ No L 355, 5. 12. 1992, p. 1. Regulation as amended by Regulation (EC) No 165/94 (O] No L 24, 29. 1. 1994, p. 6). connection with the financing of the common agricul- tural policy and the organization of an information system in this field (%); Whereas the powers of the Member States to take action in relation to inadequate commercial documents and documents located outside the territory of the Commu- nity should be specified ; Whereas the procedures for mutual assistance provided in Article 7 of Regulation (EEC) No 4045/89 should be strengthened ; Whereas, for the fifth year of application of the said Regulation, there is a need for greater flexibility in the allocation of the contribution by the Community to the -additional expenditure provided for under Articles 13, 14 and 15, provision should be made for the aggregation of the amounts available under Articles 13 and 14 and their allocation to the different types of expenditure without distinction ; ' Whereas, if officials carrying out scrutinies are accompa- nied by officials of the Commission or of other Member States, it is necessary to make clear the status of the latter, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 4045/89 is hereby amended as follows : 1. Article 1 (2) shall be replaced by the following: ‘2. For the purposes of this Regulation “commer- cial documents” shall mean all books, registers, vouchers and supporting documents, accounts, production and quality records, and correspondence relating to the undertaking’s business activity, as well () OJ No L 67, 14. 3. 1991, p. 11.