27.11.2002 Official Journal of the European Communities L 322/51 COMMISSION DECISION of 26 November 2002 conferring management of aid on implementing agencies for pre-accession measures in agriculture and rural development in Hungary in the pre-accession period (2002/927[EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1266/1999 of 21 June 1999 on coordinating aid to the applicant countries in the framework of the pre-accession strategy and amending Regula- tion (EEC) No 3906/89 (), and in particular Article 12(2) thereof, Whereas: 1 ( ( ( ) 9) ) ) ) 0 In accordance with Article 4(5) of Council Regulation (EC) No 1268/1999 of 21 June 1999 on Community support for pre-accession measures for agriculture and rural development in the applicant countries of central and eastern Europe in the pre-accession period (%), as last amended by Regulation (EC) No 2500/2001 (’), a Programme for Agriculture and Rural Development for Hungary was approved by Commission Decision on 18 October 2000, and amended by Commission Decision of 26 November 2002. The Hungarian Government and the Commission, acting on behalf of the Community, signed on 1 March 2001 the Multiannual Financing Agreement (hereinafter MAFA) laying down the technical, legal and administra- tive framework for the execution of the Special Acces- sion Programme for Agriculture and Rural Development (hereinafter the ‘Sapard Programme’). The competent authority of Hungary has appointed as the Sapard Agency a public institution with legal status, subordinate to the Ministry of Agriculture and Rural Development. It will be responsible for implementing some of the measures defined in the Programme for Agriculture and Rural Development. The Ministry of Finance, National Fund, has been established for the financial functions which it is due to perform in the framework of the implementation of the Sapard programme. Pursuant to Regulation (EC) No 1266/1999 and in accordance with the rules provided for in Commission Regulation (EC) No 2222/2000 of 7 June 2000 laying down financial rules for the application of Council Regu- lation (EC) No 1268/1999 on Community support for pre-accession measures for agriculture and rural develop- ment in the applicant countries of central and eastern L 161, 26.6.1999, p. 68. L 161, 26.9.1999, p. 87. L 342, 27.12.2001, p. 1. Europe in the pre-accession period (%), as amended by Regulation (CE) No 2252/2001 (°), the Commission analysed on a case-by-case basis the national and sectorial  programme/project management capacity, financial control procedures and structures regarding public finance and considers that, for the implementa- tion of the aforementioned measures, Hungary complies with the provisions of Articles 4 to 6 and of the Annex to Regulation (EC) No 2222/2000, and with the minimum conditions set out in the Annex to Regulation (EC) No 1266/1999. In particular, the Sapard Agency has implemented the following key accreditation criteria satisfactorily: written procedures, segregation of duties, pre-project approval and  pre-payment checks, payment procedures, accounting procedures, computer security, internal audit, and, where appropriate, public procurement provisions. On 27 August 2002, the Hungarian authorities provided the revised list of eligible expenditure in conformity with Section B of Article 4(1) of the MAFA, which did not give rise to objections by the Commission. The Ministry of Finance, National Fund, has imple- mented the following criteria satisfactorily for the finan- cial functions which it is due to perform in the frame- work of the implementation of the Sapard programme for Hungary: audit trail, treasury management, receipt of funds, disbursements to the Sapard Agency, computer security and internal audit. It is therefore appropriate to waive the ex-ante approval requirement provided for in Article 12(1) of Regulation (EC) No 12661999 and to confer on the Sapard Agency and on the Ministry of Finance, National Fund, in Hungary, the management of aid on a decentralised basis. However, since the verifications carried out by the Commission are based on an operational, but not oper- ating system, it is appropriate to confer the management of the Sapard Programme on the Sapard Agency and on the Ministry of Finance, National Fund, according to Article 3(2) of Regulation (EC) No 2222/2000, on a provisional basis. () OJ L 253, 7.10.2000, p. 5. () OJ L 304, 21.11.2001, p. 8.