2000/314/EC: Commission Decision of 28 April 2000 on the clearance of the accounts of Member States' expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 1999 financial year (notified under document number C(2000) 1077)
L 104/82 EN Official Journal of the European Communities 29. 4. 2000 COMMISSION DECISION of 28 April 2000 on the clearance of the accounts of Member States' expenditure financed by the European Agricul- tural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 1999 financial year (notified under document number C(2000) 1077) (2000/314/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 the common agricultural April 1970 on the financing of policy (1), as last amended by Regulation (EC) No 1287/95 (2), and in particular Article 5(2)(b) thereof, (5) After consulting the Fund Committee, Whereas: (1) Under Article 5(2)(b) of Regulation (EEC) No 729/70, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for clearance and a certificate regarding the veracity, completeness, and accuracy of the accounts transmitted clears the accounts of the paying agencies referred to in Article 4(1) of that Regulation. (2) With regard to Article 7(1) of Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be transmitted by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and laying down certain detailed rules of application for Council Regulation (EC) No 1259/1999 (3), as last amended by Regulation (EC) No 2761/1999 (4), account is taken for the 1999 finan- cial year of expenditure incurred by the Member States between 16 October 1998 and 15 October 1999. (3) The time limits granted to the Member States for the submission to the Commission of the documents referred to in Article 5(1)(b) of Regulation (EEC) No 729/70 and in Article 4(1), (3) and (4) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regu- lation (EEC) No 729/70 regarding the procedure for the clearance of the EAGGF Guarantee Section (5), as last amended by Regulation (EC) No 2245/ 1999 (6), have expired. accounts of (4) The Commission has checked the information submitted and communicated to the Member States before the 31 (1) OJ L 94, 28. 4. 1970, p. 13. (2) OJ L 125, 8. 6. 1995, p. 1. (3) OJ L 39, 17. 2. 1996, p. 5. (4) OJ L 331, 23. 12. 1999, p. 57. (5) OJ L 158, 8. 7. 1995, p. 6. (6) OJ L 273, 23. 10. 1999, p. 5. March 2000 the results of necessary amendments. its verifications with the Under the first subparagraph of Article 7(1) of Regula- tion (EC) No 1663/95, the accounts clearance decision referred to in Article 5(2)(b) of Regulation (EEC) No 729/70 must determine, without prejudice to decisions taken subsequently in accordance with paragraph 2(c) of that Article, the amount of expenditure effected in each Member State during the financial year in question recognised as being chargeable to the EAGGF Guarantee Section, on the basis of the accounts referred to in Article 5(1)(b) of the abovementioned Regulation and the reductions and suspensions of advances for the reductions financial year referred to in the second subparagraph of Article 4(3) of Regulation (EC) No 296/96. Under Article 102 of the Financial Regulation of 21 December 1977 (7), as last amended by Regulation (EC, ECSC, Euratom) No 2673/ 1999 (8), the outcome of the clearance decision, that is to say, any discrepancy which may occur between the total expenditure booked to the accounts for a financial year pursuant to Articles 100 and 101 and the total expenditure taken into consideration by the Commission in this Decision, is to be booked, under a single article, as additional expenditure or a reduction in expenditure. including the concerned, For all paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the accounts submitted; Annex I lists the amounts cleared for each paying agency. Article 4(2) of Regulation (EC) No 296/96, in liaison with Article 13 of Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (9), lays down that advances against booking are to be reduced for expendi- ture effected by the Member States after the limits or deadlines laid down; however, pursuant to Article 4(3) of Regulation (EC) No 296/96, any overrun of deadlines during September and October are to be taken into account in the accounts clearance decision except where the financial year noted before the last decision of expenditure the of relating advances; part to (6) (7) (7) OJ L 356, 31. 12. 1977, p. 1. (8) OJ L 326, 18. 12. 1999, p. 1. (9) OJ L 293, 12. 11. 1994, p. 14. 29. 4. 2000 EN Official Journal of the European Communities L 104/83 claimed by certain Member States during the above- mentioned period and for the measures for which the Commission did not accept any extenuating circum- stances was effected after the limits or deadlines laid down; this Decision should therefore lay down the rele- vant reductions; a decision will be taken at a later date, in accordance with Article 5(2)(c) of Regulation (EEC) No 729/70, definitively fixing the expenditure for which Community financing will not be granted regarding those reductions and any other expenditure which may be found to have been effected after the limits or dead- lines laid down. The Commission, in accordance with Article 13 of Decision No 94/729/EC and Article 4(2) of Regulation (EC) No 296/96, reduced or suspended a number of monthly advances on entry into the accounts of expen- diture for the 1999 financial year and proceeds in this Decision to the reductions laid down in Article 4(3) of the above regulation; in the light of the above, to avoid any premature or even only temporary reimbursement of the amounts in question, they should not be recog- nised in this Decision, without prejudice to further examination according to Article 5(2)(c) of Regulation (EEC) No 729/70. The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95, lays down that the amounts that, in accordance with the accounts clearance decision referred to in the first subparagraph, are recoverable from, or payable to each Member State shall be determined by deducting advances paid during the financial year in question, i. e. 1999, from expenditure recognised for that year in accordance with the first subparagraph. Such amounts are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clearance decision is taken; (8) (9) annex II State. lists the amounts cleared for each Member (10) In accordance with the final subparagraph of Article 5(2)(b) of Regulation (EEC) No 729/70 and Article 7(1) of Regulation (EC) No 1663/95, this Decision, adopted on the basis of accounting information, does not preju- dice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules, HAS ADOPTED THIS DECISION: Article 1 The accounts of the paying agencies of the Member States concerning expenditure financed by the EAGGF Guarantee Section in respect of the 1999 financial year are hereby cleared as shown in Annex I. Article 2 The amounts which are recoverable from or payable to, each Member State in accordance with the present clearance of accounts are determined in Annex II of the present Decision. This Decision is addressed to the Member States. Article 3 Done at Brussels, 28 April 2000. For the Commission Franz FISCHLER Member of the Commission L 104/84 EN Official Journal of the European Communities 29. 4. 2000 ANNEX I CLEARANCE OF THE PAYING AGENCIES ACCOUNTS — FINANCIAL YEAR 1999 List of Paying Agencies for which the accounts are cleared Member State Paying Agency AT BE DE DK ES AMA BMLF Abt. VI B 8 (Wein) ZA Salzburg BIRB Ministerie van Landbouw — DG3 Région wallonne Vlaamse Gemeenschap BLE Hamburg-Jonas Baden-Württemberg Bayern, Landwirtschaft Bayern, Umwelt Berlin Brandenburg Bremen Hamburg Hessen Mecklenburg-Vorpommern Niedersachsen Nordrhein-Westfalen LfEJ Nordrhein-Westfalen LfA Nordrhein-Westfalen LWK Münster Nordrhein-Westfalen LWK Bonn Rheinland-Pfalz Saarland Sachsen Sachsen-Anhalt Schleswig-Holstein Thüringen EU-Direktoratet FEGA FROM Andalucía Aragón Asturias Baleares Canarias Cantabria Castilla-La Mancha Castilla-León Cataluña Extremadura Galicia La Rioja Madrid Murcia Amounts cleared (in national currency) 10 692 007 938,31 4 123 753,62 919 710 251,00 29 328 001 103,00 11 072 379 498,00 52 360 645,00 12 989 646,00 1 686 793 510,35 1 533 642 359,87 601 052 416,43 1 582 075 007,60 13 186 423,97 3 780 076,09 671 131 068,97 2 451 197,87 5 877 933,94 339 149 021,13 742 691 106,82 1 089 589 430,75 20 765 929,22 4 253 947,39 493 180 901,17 171 499 959,01 242 053 791,64 25 166 033,69 545 626 231,43 661 816 501,67 482 900 173,36 470 234 438,61 – 60 651 224,57 9 362 588 459,20 – 1 592 109,03 112 515 166 368,00 49 918 793,00 268 215 637 220,00 62 994 399 984,00 6 685 872 512,00 2 489 546 817,00 20 921 940 206,00 3 243 002 399,00 114 381 121 144,00 121 793 921 819,00 38 414 832 604,00 71 866 068 500,00 13 484 731 356,00 4 184 345 018,00 5 872 145 172,00 16 647 784 697,00 B1-370 clearance B1-370 clearance 29. 4. 2000 EN Official Journal of the European Communities L 104/85 Member State Paying Agency FI FR GR IE IT LU NL PT SE UK Navarra País Vasco Valencia MMM CNASEA OFIMER FIRS ODEADOM OFIVAL ONIC ONIFLHOR ONILAIT ONIOL ONIVINS SAV ACCT SIDO GEDIDAGEP DAF DMNR AIMA DCCC ENR Ministère de l'agriculture DLG HPA LASER MVO PT PVVE PViVi PZ LEF INGA Ifadap SJV CCW DANI FC IBEA MAFF SERAD WALES B1-370 clearance B1-370 clearance B1-370 clearance B1-370 clearance Amounts cleared (in national currency) 16 317 505 395,00 5 659 028 438,00 21 744 274 034,00 – 35 163 541 407,00 3 327 791 927,98 1 172 483 055,35 60 998 774,61 4 086 624 904,95 605 060 809,43 5 011 239 879,70 29 527 106 589,21 1 624 034 626,77 5 553 419 492,49 4 045 720 327,50 335 382 503,37 612 997 910,78 4 695 864 072,62 5 322 775 771,43 – 705 823 892,76 871 970 549 877,00 – 254 898 128,00 1 323 437 786,75 33 620 759,38 8 869 004 170 203,00 664 008 072 728,00 181 528 429 731,00 938 384 770,00 14 485 996,07 928 468 553,18 603 544 559,40 2 103,28 105 520 509,34 220 963 075,04 244 082,31 1 037 945 303,12 – 43 577 062,71 108 413 043 460,00 23 838 814 074,00 – 262 241 300,00 6 770 614 230,87 1 562 224,41 152 340 902,12 12 134 169,39 593 223 742,11 1 392 815 850,59 357 364 350,42 189 442 772,33 The amount ‘B1-370 clearance’ is mentioned only if it was not included in the declaration initially sent in by the Member State. L 104/86 EN Official Journal of the European Communities 29. 4. 2000 I I X E N N A 9 9 9 1 R A E Y L A I C N A N I F — S T N U O C C A ' S E I C N E G A G N I Y A P E H T F O E C N A R A E L C e t a t S r e b m e M e h t o t d i a p r o m o r f d e r e v o c e r e b o t t n u o m A d e r e v o c e r e b o t t n u o m A o t d i a p r o ) – ( m o r f e t a t S r e b m e M e h t ) + ( r a e y l a i c n a n i f e h t r o f s e t a t S s n o i s n e p s u s r a e y l a i c n a n i f e l o h w e h t r e b m e M e h t o t d i a p s e c n a v d A d n a s n o i t c u d e r i g n d u l c n i l a t o T r o f s n o i s n e p s u s d n a s n o i t c u d e R b + a l a t o T e h t h c i h w r o f s e i c n e g a g n i y a p e h t r o f e r u t i d n e p x E — 8 9 9 1 e r a s t n u o c c a i d e n o j s i d d e r a e l c e h t n i e r u t i d n e p x e e h t f o l a t o t e h t n i d e r a l c e d e r u t i d n e p x e s n o i t a r a l c e d y l h t n o m n o i t a r a l c e d l a u n n a r e b m e M e t a t S f – e = g f d + c = e d b + a = c 0 0 0 , 0 0 0 , , 0 0 2 4 8 3 8 6 3 , 7 3 5 8 4 1 5 6 – , 3 9 2 4 9 1 4 8 5 1 6 1 1 , 3 9 2 4 9 1 4 8 5 1 6 1 1 , 0 0 0 5 0 7 4 0 2 6 4 0 4 , 0 0 2 9 8 0 3 7 5 6 4 0 4 , 8 7 1 2 7 7 1 9 8 2 3 1 1 , 1 4 6 3 2 6 6 2 8 2 3 1 1 0 0 0 , 0 0 0 , 0 0 0 , , 6 8 8 5 7 2 7 7 0 6 3 9 , 6 8 8 5 7 2 7 7 0 6 3 9 , 1 3 1 9 5 3 2 2 – , 3 9 2 4 9 1 4 8 5 1 6 1 1 , 0 0 2 9 8 0 3 7 5 6 4 0 4 , 1 4 6 3 2 6 6 2 8 2 3 1 1 , 7 1 0 5 3 6 9 9 0 6 3 9 , 0 0 9 4 9 4 3 3 7 6 2 – , 0 0 0 3 8 4 9 5 2 6 3 1 7 8 , 0 0 1 8 8 9 5 2 5 9 0 1 7 8 , 0 0 8 8 1 1 4 4 2 2 2 1 – , 0 0 9 6 0 1 0 7 7 1 3 2 7 8 , 5 8 8 2 4 6 – , 3 8 3 3 3 7 8 6 – , 3 8 6 5 3 8 9 7 7 2 3 3 , 8 9 7 2 9 1 9 7 7 2 3 3 0 0 0 , , 8 9 7 2 9 1 9 7 7 2 3 3 , 8 8 0 1 9 3 7 4 6 2 9 1 6 , 5 0 7 7 5 6 8 7 5 2 9 1 6 , 0 4 8 4 2 8 9 0 2 2 – , 5 4 5 2 8 4 8 8 7 4 9 1 6 , 3 1 7 2 2 5 0 2 1 – , 1 3 2 6 6 2 5 1 7 5 3 1 , 8 1 5 3 4 7 4 9 5 5 3 1 , 5 9 0 1 1 1 1 1 1 – , 3 1 6 4 5 8 5 0 7 5 3 1 , 0 0 0 0 0 0 0 0 0 3 4 – , 0 0 1 1 4 9 7 8 4 9 5 6 3 8 , 0 0 1 1 4 9 7 8 4 6 1 6 3 8 , 0 0 8 3 3 2 7 7 0 5 5 5 3 – , 0 0 9 4 7 1 5 6 5 1 7 1 7 8 0 0 0 , , 0 0 0 7 7 4 8 3 8 3 9 , 0 0 0 7 7 4 8 3 8 3 9 0 0 0 , , 6 9 0 1 2 4 2 5 – , 4 9 4 2 3 0 6 0 8 6 8 2 , 8 9 3 1 1 6 3 5 7 6 8 2 , 5 0 5 0 0 1 6 – , 0 0 0 7 7 4 8 3 8 3 9 , 3 0 9 1 1 7 9 5 7 6 8 2 , 0 0 9 1 8 9 3 6 5 9 – , 0 0 3 7 4 8 9 7 7 7 9 0 3 1 , 0 0 4 5 6 8 5 1 2 8 8 0 3 1 , 0 0 0 8 5 7 5 4 7 0 1 1 – , 0 0 4 3 2 6 1 6 9 8 9 1 3 1 0 0 0 , , 7 8 6 4 9 4 2 6 0 7 7 6 , 7 8 6 4 9 4 2 6 0 7 7 6 , 0 0 6 1 7 0 1 , 5 7 3 7 6 6 2 3 1 – , 7 1 3 4 3 7 5 7 9 9 6 2 , 2 4 9 6 6 0 3 4 8 9 6 2 , 5 9 1 4 3 3 5 4 – , 7 8 0 3 2 4 1 6 0 7 7 6 , 7 3 1 1 0 4 8 8 8 9 6 2 , 9 0 5 4 3 8 8 1 5 4 1 4 2 , 0 0 4 7 2 7 5 5 4 7 4 3 4 0 9 , 9 0 9 1 6 5 4 7 9 1 6 7 6 0 9 , 1 9 2 4 0 7 2 9 0 2 9 6 4 6 – , 0 0 2 6 6 2 7 6 0 4 5 4 1 7 9 b 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , a , 3 9 2 4 9 1 4 8 5 1 6 1 1 , 0 0 2 9 8 0 3 7 5 6 4 0 4 , 1 4 6 3 2 6 6 2 8 2 3 1 1 , 7 1 0 5 3 6 9 9 0 6 3 9 , 0 0 9 6 0 1 0 7 7 1 3 2 7 8 , 8 9 7 2 9 1 9 7 7 2 3 3 , 5 4 5 2 8 4 8 8 7 4 9 1 6 , 3 1 6 4 5 8 5 0 7 5 3 1 , 0 0 9 4 7 1 5 6 5 1 7 1 7 8 , 0 0 0 7 7 4 8 3 8 3 9 , 3 0 9 1 1 7 9 5 7 6 8 2 , 7 8 0 3 2 4 1 6 0 7 7 6 , 7 3 1 1 0 4 8 8 8 9 6 2 , 0 0 4 3 2 6 1 6 9 8 9 1 3 1 , 0 0 2 6 6 2 7 6 0 4 5 4 1 7 9 T A E B E D K D S E I F R F R G E I T I U L L N T P E S K U e h t r o f s n o i t a r a l c e d y l h t n o m e h t f o l a t o t e h t , r o ) a n m u o c ( l d e r a e l c e r u t i d n e p x e e h t r o f n o i t a r a l c e d l a u n n a e h t f o l a t o t e h t s i t n u o c c a o t n i n e k a t t n u o m a e h t e t a t S r e b m e M e h t o t d i a p r o m o r f d e r e v o c e r e b o t t n u o m a e h t f o n o i t a l u c l a c e h t r o F ) 1 (. 9 9 9 1 r e b o t c O d n a r e b m e t p e S n i d e h s i l b a t s e s e n i l d a e d t n e m y a p h t i w e c n a i l p m o c - n o n e h t r o f s n o i t c e r r o c e h t r a l u c i t r a p n i d e d d a e r a h c i h w o t , m e t s y s e c n a v d a e h t n i t n u o c c a o t n i n e k a t e s o h t e r a s n o i s n e p s u s d n a s n o i t c u d e r e h T ) 2 (. ) b n m u o c ( l i d e n o j s i d e r u t i d n e p x e