Address https://gelex.eu/eli/EU/decision/2006/322@2006-04-28/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
   3. Article 3
3. ANNEX
4. ANNEX I CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 Amount to be recovered from or paid to the Member State.
5. ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 — Rural Development Expenditure in New Member States Amount to be recovered from or paid to the Member State
6. ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 List of the Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision
7. ANNEX IV CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 — Rural Development Expenditure List of the Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy, and in particular Article 7(3) thereof,

After consulting the Fund Committee,

Whereas:

(1) On the basis of the annual accounts submitted by the Member States, accompanied by the information required, the accounts of the paying agencies referred to in Article 4(1) of Regulation (EC) No 1258/1999 are to be cleared. The clearance covers the integrality, accuracy and veracity of the accounts transmitted in the light of the reports established by the certification bodies.

(2) Pursuant 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), account is taken for the 2005 financial year of expenditure incurred by the Member States between 16 October 2004 and 15 October 2005.

(3) The time limits granted to the Member States for the submission to the Commission of the documents referred to in Article 6(1)(b) of Regulation (EC) 1258/1999 and in Article 4(1) 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 EAGGF Guarantee Section, have expired.

(4) The Commission has checked the information submitted and communicated to the Member States before the 31 March 2006 the results of its verifications, along with the necessary amendments.

(5) In accordance with the first subparagraph of Article 7(1) of Regulation (EC) No 1663/95, the accounts clearance decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 determines, without prejudice to decisions taken subsequently in accordance with Article 7(4) of the Regulation, 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 6(1)(b) of Regulation (EC) No 1258/1999 and the reductions and suspensions of advances for the financial year concerned, including the reductions referred to in the second subparagraph of Article 4(3) of Regulation (EC) No 296/96. Pursuant to Article 154 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, 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 Article 151(1) and Article 152 of that Regulation and the total expenditure taken into consideration by the Commission in the clearance decision, is to be booked, under a single article, as additional expenditure or a reduction in expenditure. For the rural development expenditure covered by Article 7(2) of Commission Regulation (EC) No 27/2004 of 5 January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) No 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia the outcome of the clearance decision is to be deducted from or added to subsequent payments made by the Commission.

(6) In the light of the verifications made, the annual accounts and the accompanying documents permit the Commission to take, for certain paying agencies, a decision on the integrality, accuracy and veracity of the accounts submitted. The details of these amounts were described in the Summary Report that was presented to the Fund Committee at the same time as this Decision.

(7) In the light of the verifications made, the information submitted by certain paying agencies requires additional inquiries and their accounts cannot be therefore cleared in this Decision.

(8) Article 4(2) of Regulation (EC) No 296/96, lays down that advances against booking are to be reduced for expenditure effected by the Member States after the deadlines laid down therein, in accordance with Article 14 of Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline. However, under Article 4(3) of Regulation (EC) No 296/96, any overrun of deadlines during August, September and October is to be taken into account in the accounts clearance decision except where noted before the last decision of the financial year relating to advances. Some of the expenditure declared by certain Member States during the abovementioned period was effected after the deadlines and for some measures the Commission did not accept any extenuating circumstances. This Decision should therefore fix the relevant reductions. In accordance with Article 7(4) of Regulation (EC) No 1258/1999, a decision will be taken at a later date, fixing definitively 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 fixed deadlines.

(9) The Commission, in accordance with Article 14 of Regulation (EC) No 2040/2000 and Article 4(2) of Regulation (EC) No 296/96, has already reduced or suspended a number of monthly advances on entry into the accounts of expenditure for the 2005 financial year. In the light of the above, to avoid any premature or merely a temporary reimbursement of the amounts in question, they should not be recognised in this Decision, without prejudice to further examination under Article 7(4) of Regulation (EC) No 1258/1999.

(10) The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95 lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph, shall be determined by deducting advances paid during the financial year in question, i.e. 2005, 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. For the rural development expenditure covered by Regulation (EC) No 27/2004, the amounts recoverable or payable under the clearance of accounts decision are to be deducted from or added to subsequent payments.

(11) In accordance with the second subparagraph of Article 7(3) of Regulation (EC) No 1258/1999 and Article 7(1) of Regulation (EC) No 1663/95, this Decision, does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules,

HAS ADOPTED THIS DECISION:

Article 1

Without prejudice to Article 2, the accounts of the paying agencies of the Member States concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, in respect of the 2005 financial year are hereby cleared. The amounts which are recoverable from, or payable to, each Member State pursuant to this Decision are set out in Annex I. The amounts which are recoverable from, or payable to, each Member State pursuant to this Decision in the field of rural development measures applicable in Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia are set out in Annex II.

Article 2

For the 2005 financial year, the accounts of the Member States’ paying agencies in respect of expenditure financed by the EAGGF, Guarantee Section, set out in Annex III, are disjoined from this Decision and shall be the subject of a future clearance Decision. For the 2005 financial year, the accounts of the Member States’ paying agencies in respect of rural development measures applicable in Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, set out in Annex IV, are disjoined from this Decision and shall be the subject of a future clearance Decision.

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 28 April 2006. For the Commission Mariann Fischer Boel Member of the Commission

ANNEX

ANNEX I CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 Amount to be recovered from or paid to the Member State.

MS 2005 — Expenditure for the Paying Agencies for which the accounts are Total a + b Reductions and suspensions for the whole financial year Total including reductions and suspensions Advances paid to the Member State for the financial year Amount to be recovered from (–) or paid to (+) the Member State cleared disjoined = expenditure declared in the annual declaration = total of the expenditure in the monthly declarations a b c = a + b d e = c + d f g = e – f AT EUR 1235678100,68 0,00 1235678100,68 –577,47 1235677523,21 1235677523,21 0,00 BE EUR 1034501918,71 0,00 1034501918,71 –45406,30 1034456512,41 1034518724,44 –62212,03 CY CYP 19368736,27 0,00 19368736,27 0,00 19368736,27 19368736,27 0,00 CZ CZK 8436717595,53 0,00 8436717595,53 0,00 8436717595,53 8437379327,77 –661732,24 DE EUR 6476183914,94 26602227,25 6502786142,19 –189199,45 6502596942,74 6503133482,71 –536539,97 DK DKK 9111733318,84 0,00 9111733318,84 –939910,00 9110793408,84 9109588541,01 1204867,83 EE EEK 423453085,44 0,00 423453085,44 0,00 423453085,44 423237451,97 215633,47 EL EUR 2756080246,12 0,00 2756080246,12 –4686597,76 2751393648,36 2753988810,29 –2595161,93 ES EUR 6410489074,04 0,00 6410489074,04 –7601145,47 6402887928,57 6406487931,36 –3600002,79 FI EUR 901479761,41 0,00 901479761,41 –930760,36 900549001,05 902887172,34 –2338171,29 FR EUR 9969472798,46 0,00 9969472798,46 –935034,13 9968537764,33 9968932409,11 –394644,78 HU HUF 0,00 127438017534,00 127438017534,00 –10699420,33 127427318113,67 127427318113,67 0,00 IE EUR 1807166374,14 0,00 1807166374,14 –3495598,23 1803670775,91 1806207799,03 –2537023,12 IT EUR 1676725661,88 3832317956,68 5509043618,56 –12280400,87 5496763217,69 5499732003,37 –2968785,68 LT LTL 438876923,13 0,00 438876923,13 0,00 438876923,13 438873203,94 3719,19 LU EUR 0,00 45072490,21 45072490,21 –103737,13 44968753,08 44968753,08 0,00 LV LVL 19175999,48 0,00 19175999,48 0,00 19175999,48 19175999,48 0,00 MT MTL 0,00 372670,01 372670,01 0,00 372670,01 372670,01 0,00 NL EUR 1256378655,27 0,00 1256378655,27 –266960,04 1256111695,23 1256334767,29 –223072,06 PL PLN 3552993325,28 0,00 3552993325,28 0,00 3552993325,28 3553194048,50 –200723,22 PT EUR 801251123,20 91524070,22 892775193,42 –521198,20 892253995,22 891857592,63 396402,59 SE SEK 8759589454,05 0,00 8759589454,05 0,00 8759589454,05 8759589995,32 –541,27 SI SIT 7892952269,55 0,00 7892952269,55 0,00 7892952269,55 7892952269,55 0,00 SK SKK 4408731468,27 0,00 4408731468,27 0,00 4408731468,27 4408731468,27 0,00 UK GBP 2911077146,20 0,00 2911077146,20 –6934201,25 2904142944,95 2903870049,01 272895,94

ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 — Rural Development Expenditure in New Member States Amount to be recovered from or paid to the Member State

MS Expenditure for the Paying Agencies for which the accounts are Total a + b Reductions Total Interim Payments reimbursed to the Member State for the financial year Amount to be recovered from (–) or paid to (+) the Member State cleared disjoined = expenditure declared in the annual declaration = total of Interim Payments reimbursed to the Member State for the financial year a b c = a + b d e = c + d f g = e – f CZ EUR 145160424,74 145160424,74 –200,74 145160224,00 138765552,00 6394672,00 CY EUR 5089164,79 5089164,79 –0,47 5089164,32 0,00 5089164,32 EE EUR 40256477,53 40256477,53 –6140,53 40250337,00 39166211,00 1084126,00 HU EUR 0,00 0,00 0,00 0,00 0,00 0,00 LT EUR 108795353,62 108795353,62 –2,40 108795351,22 100100908,00 8694443,22 LV EUR 71209927,88 71209927,88 –375,88 71209552,00 58883374,00 12326178,00 MT EUR 6295789,00 6295789,00 0,00 6295789,00 6295789,00 0,00 PL EUR 490144049,15 490144049,15 –28310,27 490115738,88 459432020,00 30683718,88 SI EUR 73713041,59 73713041,59 –74188,40 73638853,19 72971254,00 667599,19 SK EUR 91911345,08 91911345,08 –176761,62 91734583,46 81245095,00 10489488,46 MS Advances paid but still to be cleared for the programme implementation [Article 32 of Council Regulation No 1260/1999] (Annex 4) CZ EUR 86848000,00 CY EUR 11968000,00 EE EUR 24080000,00 HU EUR 96368000,00 LT EUR 78320000,00 LV EUR 52496000,00 MT EUR 4304000,00 PL EUR 458624000,00 SI EUR 45056000,00 SK EUR 63536000,00

ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 List of the Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision

Member State Paying Agency Germany Bayern Umwelt Hungary ARDA Italy AGEA Luxembοurg Ministère de l'Agriculture Malta MRAE Portugal IFADAP

ANNEX IV CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS Financial year 2005 — Rural Development Expenditure List of the Paying Agencies for which the accounts are disjoined and are subject of a later clearance decision

Member State Paying Agency Hungary ARDA Malta MRAE

Versions

1. 2006-04-28

Cited by

• Commission Decision of 20 December 2007 on the clearance of the accounts of certain paying agencies in Germany, Italy, Luxembourg and Portugal concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2005 financial year (notified under document number C(2007) 6531) (Only the German, Italian, French and Portuguese texts are authentic) (2008/53/EC) Decision · Grade B

  In clearing the accounts of the paying agencies concerned, the Commission must take account of the amounts already withheld from the Member States concerned on the basis of Decision 2006/322/EC.

• Commission Decision of 20 December 2007 on the clearance of the accounts of certain paying agencies in Germany, Italy, Luxembourg and Portugal concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2005 financial year (notified under document number C(2007) 6531) (Only the German, Italian, French and Portuguese texts are authentic) (2008/53/EC) Decision · Grade B

  For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is the total of the annual declaration for the expenditure cleared (col.a). The reductions and suspensions are those taken into account in the advance system, to which are added in particular the corrections for the non respect of payment deadlines established in August, September and October 2005. MS 2005 — Expenditure for the Paying Agencies for which the accounts are Total a + b Reductions and suspensions for the whole financial year Total including reductions and suspensions Adv