3.5.2014 Official Journal of the European Union L 132/81 COMMISSION IMPLEMENTING DECISION of 29 April 2014 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for the 2013 finan- cial year (notified under document C(2014) 2785) (2014/251[EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ('), and in particular Article 30 thereof, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regula- tions (EEC) No 35278, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (3, and in particular Article 119(1) thereof, Having regard to Commission Regulation (EC) No 885/2006 (°), and in particular Article 10 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) Article 119(1) second subparagraph of Regulation (EU) No 1306/2013 as amended by Article 8 of Regulation (EU) No 1310/2013 of the European Parliament and of the Council of 17 December 2013 laying down certain transitional provisions on support for rural development by the European Agricultural Fund for Rural Develop- ment (EAFRD), amending Regulation (EU) No 1305/2013 of the European Parliament and of the Council as regards resources and their distribution in respect of the year 2014 and amending Council Regulation (EC) No 73/2009 and Regulations (EU) No 1307/2013, (EU) No 1306/2013 and (EU) No 1308/2013 of the European Parliament and of the Council as regards their application in the year 2014 (%), provides that Article 30 of Regu- lation (EC) No 1290/2005 applies for the financial clearance of the expenditure incurred and payments made for agricultural financial year 2013. (2)  Under Article 30 of Regulation (EC) No 1290/2005 (as referred to in Article 119(1) second subparagraph of Regulation (EU) No 1306/2013, amended by Article 8 of Regulation (EU) No 1310/2013), the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and a certificate regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, clears the accounts of the paying agencies referred to in Article 6 of the said Regulation. (3)  Pursuant to Article 5 of Commission Regulation (EC) No 883/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD (°), the financial year for the EAGF accounts begins on 16 October of year N — 1 and ends on 15 October of year N. In the framework of clearing the accounts, for the purpose of aligning the reference period for EAFRD expenditure with that of the EAGF, account should be taken for the 2013 financial year of expenditure incurred by the Member States between 16 October 2012 and 15 October 2013. 1 () OJL209,11.8.2005, p. 1. () OJL347,20.12.2013, p. 549. () OJL171,23.6.2006, p. 90. () OJL347,20.12.2013,p. 865. () OJL171,23.6.2006, p. 1. 5!