98/324/EC: Commission Decision of 29 April 1998 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1997 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund
L 141/38 EN Official Journal of the European Communities 13. 5. 98 COMMISSION DECISION of 29 April 1998 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1997 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (98/324/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, EAGGF Guarantee Section (4), as amended by Regulation (EC) No 896/97 (5), have expired; Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricul- tural policy (1), as last amended by Regulation (EC) No 1287/95 (2), and in particular Article 5(2)(b) thereof, After consulting the Fund Committee, Whereas: (1) (2) (3) 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, accom- panied by the information required for clearance and a certificate regarding the veracity, complete- ness, and accuracy of the accounts transmitted, and reports drawn up by the certifying bodies, clears the accounts of the paying agencies referred to in Article 4(1) of that Regulation; with regard to Article 7(1) of Commission Regula- tion (EC) No 296/96 of 16 February 1996 on data to be forwarded 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 repealing Regulation (EEC) No 2776/88 (3), account is taken for the 1997 financial year of expenditure incurred by the Member States between 16 October 1996 and 15 October 1997; the time limits granted to the Member States for the submission to the Commission of the docu- ments 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 Regulation (EEC) No 729/70 regarding the procedure for the clearance of accounts of the (4) (5) (6) the Commission has checked the information submitted and communicated to the Member States before the 31 March 1998 the results of its verifica- tions with the necessary amendments; to decisions under the first subparagraph of Article 7(1) of Regulation (EC) No 1663/95, the accounts clear- ance decision referred to in Article 5(2)(b) of Regu- lation (EEC) No 729/70 must determine, without prejudice 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 recog- nised 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 financial year concerned, including the reduc- tions referred to in the second subparagragh of Article 4(3) of Regulation (EC) No 296/96; under Article 102 of the Financial Regulation of 21 December 1977 (6), as last amended by Regulation (EC) No 2444/97 (7), 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; for certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the complete- accounts ness, submitted; whereas in the light of the verifications made some of the accounts do not fulfil this con- the expenditure dition and therefore part of accuracy and veracity of the (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 158, 8. 7. 1995, p. 6. (5) OJ L 128, 21. 5. 1997, p. 8. (6) OJ L 356, 31. 12. 1977, p. 1. (7) OJ L 340, 11. 12. 1997, p. 1. 13. 5. 98 EN Official Journal of the European Communities L 141/39 (7) (8) (9) concerned cannot be recognised as chargeable to the EAGGF Guarantee Section; whereas Annex I lists the amounts cleared for each paying agency; in the light of the verifications made, the informa- tion submitted by certain other paying agencies requires additional inquiries and their accounts therefore be cleared in this Decision; cannot the paying agencies whereas Annex II concerned; lists 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 dis- cipline (1), lays down that advances against booking are to be reduced for expenditure effected by the Member States after the limits or deadlines laid down; whereas, however, pursuant to Article 4(3) of Regulation (EC) No 296/96, any overrun of dead- lines during September and October are to be taken into account in the accounts clearance decision except where noted before the last decision of the financial year relating to advances; whereas part of the expenditure claimed by certain Member States during the abovementioned period was effected after the limits or deadlines laid down; this Decision should therefore lay down the rel- evant reductions; whereas a decision will be taken at a later date, in accordance with Article 5(2)(c) of Regulation (EEC) No 729/70, regarding those reductions, definitively fixing the expenditure for which Community financing will not be granted; the 1997 financial year the Commission, in accordance with Article 13 of Decision 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 expenditure for and proceeds in this Decision to the reductions laid down in Article 4(3) of Regulation (EC) No 296/96; whereas, notwithstanding their clearance under this Decision, a decision will be taken at a later date on the expenditure concerned in accordance with Article 5(2)(c) of Regulation (EEC) No 729/70; whereas, in the light of the above, to avoid any premature or even only temporary reimbursement of the amounts in question, they should not be recognised in this Decision, without prejudice to further examination according to Article 5(2)(c) of Regulation (EC) No 729/70; (10) (11) the second subparagraph of Article 7(1) of Regula- tion (EC) No 1663/95 lays down that the amounts which are recoverable from, or payable to, each Member State in accordance with Annex III to this Decision are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clear- ance decision is taken; subparagraph of in accordance with the final 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 infor- mation, does not prejudice decisions taken subse- the Commission excluding from quently by 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 Guar- antee Section in respect of the 1997 financial year are hereby cleared as shown in Annex I. Article 2 The accounts of the paying agencies of the Member States concerning expenditure financed by the EAGGF Guar- antee Section in respect of the 1997 financial year referred to in Annex II are disjoined from the present Decision and shall be the subject of a future decision. Article 3 The amounts which are recoverable from, or payable to, each Member State in accordance with the present clear- ance of accounts are determined in Annex III of the present Decision. This Decision is addressed to the Member States. Article 4 Done at Brussels, 29 April 1998. For the Commission Franz FISCHLER Member of the Commission (1) OJ L 293, 12. 11. 1994, p. 14. L 141/40 EN Official Journal of the European Communities 13. 5. 98 ANNEX I CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS ü FINANCIAL YEAR 1997 List of paying agencies for which the accounts are cleared as follows Member State Paying agency B DK D EL E BIRB Ministerie van Landbouw ü DG3 Organisme payeur de la Région wallonne EU-direktoratet B1-370 clearance BLE Hamburg-Jonas Baden-Württemberg MLR Bayern StMELF Bayern StMLU Berlin SenWiTech Brandenburg MELF Bremen Hamburg Hessen HMILFN Mecklenburg-Vorpommern LM Niedersachsen MELF Nordrhein-Westfalen LfEJ Nordrhein-Westfalen LfA Nordrhein-Westfalen Rheinland Nordrhein-Westfalen Westfalen Rheinland-Pfalz MWVLW Saarland MUEV Sachsen Sachsen-Anhalt ML Schleswig-Holstein MELFF Schleswig-Holstein MNU Thüringen TLVwA GEDIDAGEP FEGA FROM Andalucía Aragón Baleares Canarias Castilla - La Mancha Castilla - Léon Cataluña Extremadura La Rioja Madrid Murcia B1-370 clearance Amounts cleared in national currency 27 176 547 276,00 12 059 810 898,00 16 948 713,00 9 190 083 341,36 – 94 271,25 1 505 532 091,59 1 701 256 044,84 579 278 935,91 1 484 357 440,86 6 041 546,06 4 425 636,84 674 142 792,35 2 896 597,86 6 924 243,90 344 617 428,70 761 465 871,78 1 115 764 839,33 18 512 582,05 2 599 931,35 169 578 932,53 504 111 042,75 234 217 895,86 26 244 637,73 540 086 960,84 663 773 183,12 494 842 116,07 2 299 588,04 483 656 011,47 – 75 064 197,07 838 160 189 878,00 176 622 424 025,00 997 862 387,00 158 749 077 854,00 56 996 912 693,00 2 002 618 728,00 20 203 182 543,00 107 607 253 191,00 101 909 395 948,00 41 124 257 471,00 65 813 869 858,00 3 329 208 597,00 5 653 252 192,00 4 682 126 868,00 13. 5. 98 EN Official Journal of the European Communities L 141/41 Member State Paying agency Navara País Vasco Valencia B1-370 clearance CNASEA FIOM FIRS ODEADOM OFIVAL ONIC ONIFLHOR ONILAIT ONIVINS SAV Services déconcentrés du Trésor et services déconcentrés du ministère de l’agriculture, de la pêche et de l’alimentation SIDO B1-370 clearance DAF AIMA DCCC ENR IGFOR Ministère de l’agriculture B1-370 clearance DLG HPA LASER MVO PT PVE PVis PZ STOAS AMA BMLF Abt. VI B 8 (Wein) ZA Salzburg Landesamt Salzburg Landesamt Tirol Landesamt Vorarlberg INGA IFADAP MMM SJV B1-370 clearance B1-370 clearance F IRL I L NL A P FIN S Amounts cleared in national currency 11 998 565 946,00 5 154 070 222,00 17 398 240 968,00 – 32 487 405 069,00 1 526 689 252,83 63 082 667,99 4 148 363 155,14 748 616 162,82 6 126 108 661,34 25 948 719 407,57 1 608 911 698,37 5 924 630 655,57 548 285 198,79 949 107 896,19 3 633 110 517,79 9 335 823 714,86 – 403 799 738,30 1 525 117 390,50 10 196 745 153 861,00 663 368 728 149,00 21 444 587 915,00 189 688 274 010,00 – 758 842 187 217,00 908 885 653,00 10 400 783,08 857 456 060,39 1 400 677 863,39 94 496,06 13 061 474,68 455 372 433,20 257 461,90 1 142 552 375,74 3 592 837,00 – 14 324 136,39 10 903 960 880,19 13 076 095,76 859 728 147,00 6 506 473,10 7 090 955,00 339 022 ,00 12 163 722,02 111 408 949 689,00 17 541 197 843,00 3 324 841 560,72 6 392 399 066,57 L 141/42 EN Official Journal of the European Communities 13. 5. 98 Paying agency Member State UK CCW DANI FC IBEA MAFF SOAEFD WOAD Amounts cleared in national currency 1 257 614,84 148 223 938,92 8 174 280,00 991 157 457,58 1 504 858 766,12 349 879 994,23 163 790 853,24 The amount ‘B1-370 clearance' is mentioned only if it was not included in the declaration initially sent in by the Member State. ANNEX II CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS ü FINANCIAL YEAR 1997 List of paying agencies for which the accounts are disjoined and are subject of a later clearance decision Paying agency Member State E Asturias Cantabria Galicia 13. 5. 98 EN Official Journal of the European Communities L 141/43 I I I X E N N A 7 9 9 1 R A E Y L A I C N A N I F ü 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 e h t e h t o t d i a p s e c n a v d A r o f e t a t S r e b m e M r a e y l a i c n a n i 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 r a e y l a i c n a n i f e l o h w e h t r o f g n i d u l c n i l a t o T 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 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 ü 7 9 9 1 e r a s t n u o c c a e h t h c i h w d e n i o j s i d d e r a e l c e h t f o l a t o t = y l h t n o m e h t n i e r u t i d n e p x e s n o i t a r a l c e d d e r a l c e d e r u t i d n e p x e = n o i t a r a l c e d l a u n n a e h t n i r e b m e M e t a t S f – e = g f d + c = e d b + a = c b a , 0 0 6 7 7 , 9 4 4 3 5 2 8 – , 3 7 2 0 9 7 7 4 – , 0 0 9 8 2 9 2 9 0 5 2 9 3 , 0 0 5 6 0 0 3 9 0 5 2 9 3 , 0 0 2 2 8 6 7 3 2 – , 0 0 7 8 8 6 0 3 3 5 2 9 3 , 8 6 3 7 7 4 9 8 9 8 1 9 , 9 1 9 3 2 2 1 8 9 8 1 9 , 0 6 6 7 6 7 9 8 1 5 2 1 1 , 7 8 3 7 7 9 1 4 1 5 2 1 1 , 2 9 0 3 8 6 7 1 – , 9 8 0 8 3 2 4 1 – , 1 1 0 7 0 9 8 9 9 8 1 9 , 6 7 4 5 1 2 6 5 1 5 2 1 1 , 0 0 8 2 1 8 9 8 4 5 2 , 0 0 5 7 4 7 7 9 3 8 5 7 3 8 , 0 0 3 0 6 5 7 8 8 3 8 7 3 8 , 0 0 5 7 2 4 1 3 1 2 3 – , 0 0 8 7 8 9 8 1 0 6 1 8 3 8 0 0 0 , 0 0 0 , 0 0 0 , 0 0 0 , , 0 0 7 8 8 6 0 3 3 5 2 9 3 , 1 1 0 7 0 9 8 9 9 8 1 9 , 6 7 4 5 1 2 6 5 1 5 2 1 1 , 0 0 8 7 8 9 8 1 0 6 1 8 3 8 , 0 0 9 0 3 0 9 9 0 0 6 – , 0 0 4 8 5 8 3 6 5 8 6 4 5 7 , 0 0 5 7 2 8 4 6 4 8 0 4 5 7 , 0 0 9 8 8 9 3 4 5 0 6 1 1 – , 0 0 4 6 1 8 8 0 0 9 6 5 6 7 , 0 0 2 4 7 3 7 1 5 3 9 7 1 , 0 0 2 2 4 4 1 9 4 5 7 7 4 7 , 8 8 5 8 4 7 0 4 1 , 2 4 1 9 4 2 4 2 4 , 0 0 9 9 2 9 0 7 1 5 1 0 6 , 8 8 4 8 7 6 1 1 3 5 1 0 6 , 8 0 6 6 4 2 3 5 4 – , 6 9 0 5 2 9 4 6 7 5 1 0 6 , 8 4 7 2 9 7 8 6 0 2 5 1 , 0 9 8 1 4 0 3 9 4 2 5 1 , 0 6 1 7 9 6 8 1 – , 0 5 0 9 3 7 1 1 5 2 5 1 , 0 0 0 5 9 5 2 2 9 8 6 2 1 , 0 0 0 8 4 6 6 0 9 3 6 5 2 8 9 , 0 0 0 3 4 2 9 2 8 2 3 8 3 8 9 , 0 0 8 8 2 4 6 2 6 7 0 4 7 4 – , 0 0 8 1 7 6 5 5 4 0 4 2 1 3 0 1 0 0 0 , , 0 0 3 5 6 5 8 8 8 0 9 , 0 0 3 5 6 5 8 8 8 0 9 0 0 0 , , 2 2 1 9 3 7 7 3 – , 5 4 4 5 9 0 6 2 9 6 8 3 , 3 2 3 6 5 3 8 8 8 6 8 3 0 0 0 , , 0 3 2 5 3 0 9 6 2 0 8 1 1 , 0 3 2 5 3 0 9 6 2 0 8 1 1 , 2 8 5 8 0 8 5 2 – , 7 7 2 4 9 4 7 1 – , 0 0 3 5 6 5 8 8 8 0 9 , 5 0 9 4 6 1 4 1 9 6 8 3 , 7 0 5 9 2 5 6 8 2 0 8 1 1 , 0 0 4 9 2 2 9 4 8 0 9 – , 0 0 7 8 2 2 4 3 6 3 8 8 2 1 , 0 0 3 9 9 9 4 8 7 2 9 7 2 1 , 0 0 9 3 5 7 9 2 2 2 0 1 – , 0 0 2 3 5 7 4 1 0 5 9 8 2 1 0 0 0 , 0 0 0 , , 2 7 0 6 5 1 4 8 4 2 3 3 , 2 7 0 6 5 1 4 8 4 2 3 3 , 7 5 6 6 0 9 9 3 2 9 3 6 , 7 5 6 6 0 9 9 3 2 9 3 6 0 0 0 , 0 0 0 , , 2 2 5 2 1 8 9 0 9 – , 9 3 2 0 2 4 2 2 2 7 1 3 , 7 1 7 7 0 6 2 1 3 6 1 3 , 6 7 7 2 8 6 1 2 4 – , 2 7 0 6 5 1 4 8 4 2 3 3 , 7 5 6 6 0 9 9 3 2 9 3 6 , 3 9 4 0 9 2 4 3 7 6 1 3 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 , , 6 9 0 5 2 9 4 6 7 5 1 0 6 , 0 5 0 9 3 7 1 1 5 2 5 1 , 0 0 8 1 7 6 5 5 4 0 4 2 1 3 0 1 , 0 0 3 5 6 5 8 8 8 0 9 , 5 0 9 4 6 1 4 1 9 6 8 3 , 7 0 5 9 2 5 6 8 2 0 8 1 1 , 0 0 2 3 5 7 4 1 0 5 9 8 2 1 , 2 7 0 6 5 1 4 8 4 2 3 3 , 7 5 6 6 0 9 9 3 2 9 3 6 , 3 9 4 0 9 2 4 3 7 6 1 3 B K D D L E E F L R I I L L N A P N I F S K U 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 l o c ( 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 r e h t i e 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 (. 7 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 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 l o c ( d e t n i o j s i d e r u t i d n e p x e e h t r o f s n o i t a r a l c e d