28. 7. 94 Official Journal of the European Communities No L 192/9 COMMISSION REGULATION (EC) No 1844/94 of 27 July 1994 on detailed rules for the financing of aid granted by the European Agricultural Guidance and Guarantee Fund, Guidance Section, submitted under common measures as defined in Council Regulations (EEC) No 866/90 and (EEC) No 867/90 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 866/90 of 29 March 1990 on improving the processing and marketing conditions for agricultural products ('), as last amended by Regulation (EC) No 3669/93 (3), and in parti- cular Article 23 thereof, Whereas, pursuant to Article 1 of Council Regulation (EEC) No 867/90 of 29 March 1990 on improving the processing and marketing conditions for forestry products (%), the measures instituted by Regulation (EEC) No 866/90 may be applied for the purposes of developing or rationalizing the marketing and processing of forestry products ; Whereas Article 2 (1) of Regulation (EEC) No 866/90 provides that the financing of investments must take place within the framework of plans designed to improve the structures relating to the various products in question to be drawn up by the Member States, and on the basis of Community support frameworks ; Whereas Article 2 (2) of Regulation (EEC) No 866/90 stipulates that measures under that Regulation must be included in the plans drawn up and presented by the Member States for the Objective 1 regions as referred to in Article 1 of Regulation (EEC) No 2052/88 (%), as ~ amended by Regulation (EEC) No 2081/93(%), in accordance with Article 8 (7) of Council Regulation (EEC) No 2052/88 and Article 5 (2) of Council Regulation (EEC) No 4253/88 (%), as amended by Regulation (EEC) No 2082/93 () ; Whereas Article 2 (3) of Regulation (EEC) No 866/90 stipulates that in the case of regions not eligible under Objective 1 the plans must distinguish between Objective 5 (b) areas, as referred to in Article 1 of Regulation (EEC) No 2052/88, and the rest of the territory; Whereas Article 17 (1) of Regulation (EEC) No 866/90 provides that payment of the aid is to be carried out in () OJ No L 91, 6. 4. 1990, p. 1. () OJ No L 338, 31. 12. 1993, p. 26. () OJ No L 91, 6. 4. 1990, p. 7. () OJ No L 185, 15. 7. 1988, p. 9. () OJ No L 193, 31. 7. 1993, p. §. (9 O] No L 374, 31. 12. 1988, p. 1. () OJ No L 193, 31. 7. 1993, p. 20. accordance with Article 21 of Regulation (EEC) No 4253/88 and in accordance with the aforementioned Article 17; Whereas, in order to standardize aid applications, the Commission should introduce a system of declarations of expenditure which can also be used for other assistance from the Structural Funds wherever possible ; Whereas applications for the payment of balances must include certain information in order to facilitate verifica- tion that the expenditure complies with the provisions of the operational programmes concerned and with Regula- tions (EEC) No 866/90 and (EEC) No 867/90; Whereas, therefore, Commission Regulation (EEC) No 3206/91 on applications for commitment of advances on and payment of the balance of aid granted by the EAGGF Guidance Section for operational programmes involving investmens to improve the conditions under which agricultural and forestry products are processed and marketed (%) should be replaced ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Agricultural Structures and Rural Development, HAS ADOPTED THIS REGULATION : Article 1 Quarterly statements The quarterly statements of the payments made to reci- pients as referred to in Article 17 (3) of Regulation (EEC) No 866/90 must be presented in accordance with the declaration of expenditure in Annex L Article 2 Annual reports The annual implementation reports referred to in Article 17 (4) of Regulation (EEC) No 866/90 must be presented _in accordance with the table in Annex IL () OJ No L 303, 1. 11. 1991, p. 59.