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Commission Implementing Decision (EU) 2017/926 of 29 May 2017 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 financial year 2016 (notified under document C(2017) 3583)

In forceVersion 2017-05-29from 2017-05-30
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Contents
  1. Preamble
    1. Article 1
    2. Article 2
    3. Article 3
    4. Article 4
    5. Article 5
  3. ANNEX
  4. ANNEX I CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2016 Approved programmes with declared expenditure for EAFRD 2014-2020 Amount to be recovered from or paid to the Member State per programme
  5. ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2016 — EAFRD List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision
  6. ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2016 — EAFRD Corrections according to Article 54(2) of Regulation (EU) 1306/2013

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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 Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Article 51 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) Pursuant to Article 51 of Regulation (EU) No 1306/2013, 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 an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation.

(2) In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N-1 and ends on 15 October of year N. When clearing the accounts for financial year 2016, for the purpose of aligning the reference period for European Agricultural Fund for Rural Development (EAFRD) expenditure with that of the European Agricultural Guarantee Fund (EAGF), account should be taken of expenditure incurred by the Member States between 16 October 2015 and 15 October 2016, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014.

(3) The second subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides 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 of Article 33(1) of that Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the next intermediate payment.

(4) The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States before 30 April 2017, along with the necessary amendments.

(5) For certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6) The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot therefore be cleared in this Decision.

(7) In accordance with Article 83 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council the deadline for interim payments, as the one laid down in Article 36(5) of Regulation (EU) No 1306/2013, may be interrupted for a maximum period of six months in order to carry out additional verifications following information received that these payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the Commission should take into account the amounts interrupted in order to avoid making any inappropriate or untimely payments.

(8) Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(9) Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already and likely to be incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of recovery request, or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are shown in the summary report referred to in Article 54(4) in conjunction with point (c)(iv) of Article 102(1) of Regulation (EU) No 1306/2013. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(10) Article 36(3)(b) of Regulation (EU) No 1306/2013 provides that intermediate payments are to be made without overrun of the total financial programmed EAFRD contribution. Pursuant to Article 23(2) of Implementing Regulation (EU) No 908/2014, where the combined total of declarations of expenditure exceeds the total programmed contribution for a rural development programme, the amount to be paid shall be capped at the programmed amount, without prejudice to the ceiling provided for in Article 34(2) of Regulation (EU) No 1306/2013. The capped amount will be subject to a later reimbursement by the Commission following the adoption of the amended financial plan or at the closure of the programming period.

(11) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision is without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of financial year 2016 and relating to the 2014-2020 programming period, are hereby cleared. The amounts recoverable from, or payable to, each Member State under each rural development programme pursuant to this Decision, are set out in Annex I.

Article 2

For financial year 2016, the accounts of the Member States' paying agencies in respect of expenditure for Rural Development programmes financed by the EAFRD relating to the 2014-2020 programming period, as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts Decision.

Article 3

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annex III to this Decision.

Article 4

This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.

Article 5

This Decision is addressed to the Member States.

Done at Brussels, 29 May 2017. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX I CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2016 Approved programmes with declared expenditure for EAFRD 2014-2020 Amount to be recovered from or paid to the Member State per programme

(in EUR) MS CCI Expenditure 2016 Corrections Total Non-reusable amounts Accepted amount cleared for FY 2016 Interim payments reimbursed to the Member State for the financial year Amount to be recovered from (–) of paid to (+) the Member State i ii iii = i + ii iv v = iii – iv vi vii = v – vi AT 2014AT06RDNP001 394613682,01 0,00 394613682,01 0,00 394613682,01 394627586,29 – 13904,28 BE 2014BE06RDRP001 11217225,24 0,00 11217225,24 0,00 11217225,24 11217202,47 22,77 BE 2014BE06RDRP002 23512531,26 0,00 23512531,26 0,00 23512531,26 23421235,11 91296,15 CY 2014CY06RDNP001 7177698,67 0,00 7177698,67 0,00 7177698,67 7177698,67 0,00 CZ 2014CZ06RDNP001 203695541,97 0,00 203695541,97 0,00 203695541,97 203749714,20 – 54172,23 DE 2014DE06RDRN001 729267,40 0,00 729267,40 0,00 729267,40 729267,40 0,00 DE 2014DE06RDRP003 62322120,75 0,00 62322120,75 0,00 62322120,75 62322145,57 – 24,82 DE 2014DE06RDRP004 172856431,53 0,00 172856431,53 0,00 172856431,53 172856431,53 0,00 DE 2014DE06RDRP007 57190495,80 0,00 57190495,80 0,00 57190495,80 57190535,13 – 39,33 DE 2014DE06RDRP010 24377087,84 0,00 24377087,84 0,00 24377087,84 24377092,28 – 4,44 DE 2014DE06RDRP011 32907654,46 0,00 32907654,46 0,00 32907654,46 32907654,46 0,00 DE 2014DE06RDRP012 76820996,40 0,00 76820996,40 0,00 76820996,40 76820996,40 0,00 DE 2014DE06RDRP015 25364258,93 0,00 25364258,93 0,00 25364258,93 25364402,89 – 143,96 DE 2014DE06RDRP017 15188966,33 0,00 15188966,33 0,00 15188966,33 15188966,33 0,00 DE 2014DE06RDRP018 1122058,90 0,00 1122058,90 0,00 1122058,90 1122059,13 – 0,23 DE 2014DE06RDRP019 46901778,47 0,00 46901778,47 0,00 46901778,47 46901778,47 0,00 DE 2014DE06RDRP020 22191251,75 0,00 22191251,75 0,00 22191251,75 22191251,75 0,00 DE 2014DE06RDRP021 33053627,56 0,00 33053627,56 0,00 33053627,56 33053642,15 – 14,59 DE 2014DE06RDRP023 59151936,46 0,00 59151936,46 0,00 59151936,46 59152385,47 – 449,01 EE 2014EE06RDNP001 83763325,16 0,00 83763325,16 0,00 83763325,16 83762942,48 382,68 ES 2014ES06RDNP001 1679171,19 0,00 1679171,19 0,00 1679171,19 1679171,17 0,02 ES 2014ES06RDRP001 5496839,18 0,00 5496839,18 0,00 5496839,18 5496838,24 0,94 ES 2014ES06RDRP002 37077404,25 0,00 37077404,25 0,00 37077404,25 37092637,71 – 15233,46 ES 2014ES06RDRP003 20156350,32 0,00 20156350,32 0,00 20156350,32 20156569,08 – 218,76 ES 2014ES06RDRP006 11977164,85 0,00 11977164,85 0,00 11977164,85 11977164,67 0,18 ES 2014ES06RDRP007 63042503,15 0,00 63042503,15 0,00 63042503,15 63042487,49 15,66 ES 2014ES06RDRP008 104694374,06 0,00 104694374,06 0,00 104694374,06 104694339,59 34,47 ES 2014ES06RDRP009 18159285,51 0,00 18159285,51 0,00 18159285,51 18159284,73 0,78 ES 2014ES06RDRP010 69712131,94 0,00 69712131,94 0,00 69712131,94 69712103,73 28,21 ES 2014ES06RDRP011 8968366,63 0,00 8968366,63 0,00 8968366,63 8968361,16 5,47 ES 2014ES06RDRP013 600105,24 0,00 600105,24 0,00 600105,24 600105,24 0,00 ES 2014ES06RDRP014 10158590,26 0,00 10158590,26 0,00 10158590,26 10158590,34 – 0,08 ES 2014ES06RDRP015 1396864,03 0,00 1396864,03 0,00 1396864,03 1396863,96 0,07 ES 2014ES06RDRP016 10831079,13 0,00 10831079,13 0,00 10831079,13 10831075,79 3,34 ES 2014ES06RDRP017 572742,76 0,00 572742,76 0,00 572742,76 572742,78 – 0,02 FI 2014FI06RDRP001 276722315,79 0,00 276722315,79 0,00 276722315,79 276723200,40 – 884,61 FI 2014FI06RDRP002 2429758,60 0,00 2429758,60 0,00 2429758,60 2429700,33 58,27 FR 2014FR06RDRP001 2988759,40 0,00 2988759,40 0,00 2988759,40 2957165,41 31593,99 FR 2014FR06RDRP002 4496477,92 0,00 4496477,92 0,00 4496477,92 3149987,00 1346490,92 FR 2014FR06RDRP003 160522,50 0,00 160522,50 0,00 160522,50 160522,50 0,00 FR 2014FR06RDRP004 1961758,50 0,00 1961758,50 0,00 1961758,50 1961758,50 0,00 FR 2014FR06RDRP006 742077,63 0,00 742077,63 0,00 742077,63 742077,63 0,00 FR 2014FR06RDRP011 748211,60 0,00 748211,60 0,00 748211,60 748211,60 0,00 FR 2014FR06RDRP021 3257086,65 0,00 3257086,65 0,00 3257086,65 3257086,64 0,01 FR 2014FR06RDRP022 5007595,09 0,00 5007595,09 0,00 5007595,09 5007595,10 – 0,01 FR 2014FR06RDRP023 2965676,21 0,00 2965676,21 0,00 2965676,21 2965676,21 0,00 FR 2014FR06RDRP024 3141568,37 0,00 3141568,37 0,00 3141568,37 3141568,35 0,02 FR 2014FR06RDRP025 4704210,63 0,00 4704210,63 0,00 4704210,63 4704210,62 0,01 FR 2014FR06RDRP026 6069326,25 0,00 6069326,25 0,00 6069326,25 6069326,24 0,01 FR 2014FR06RDRP031 1959740,54 0,00 1959740,54 0,00 1959740,54 1959740,52 0,02 FR 2014FR06RDRP041 16176639,00 0,00 16176639,00 0,00 16176639,00 16176639,00 0,00 FR 2014FR06RDRP042 1782803,98 0,00 1782803,98 0,00 1782803,98 1782804,00 – 0,02 FR 2014FR06RDRP043 4152955,01 0,00 4152955,01 0,00 4152955,01 4152955,00 0,01 FR 2014FR06RDRP052 10028763,06 0,00 10028763,06 0,00 10028763,06 10028763,06 0,00 FR 2014FR06RDRP053 10108941,19 0,00 10108941,19 0,00 10108941,19 10108941,17 0,02 FR 2014FR06RDRP054 3949152,67 0,00 3949152,67 0,00 3949152,67 3949152,67 0,00 FR 2014FR06RDRP072 16954868,48 0,00 16954868,48 0,00 16954868,48 16809433,20 145435,28 FR 2014FR06RDRP073 11637963,98 0,00 11637963,98 0,00 11637963,98 11637964,00 – 0,02 FR 2014FR06RDRP074 59381844,55 0,00 59381844,55 0,00 59381844,55 59381844,54 0,01 FR 2014FR06RDRP082 11369813,19 0,00 11369813,19 0,00 11369813,19 11515248,44 – 145435,25 FR 2014FR06RDRP083 10010501,31 0,00 10010501,31 0,00 10010501,31 10010501,32 – 0,01 FR 2014FR06RDRP091 8143765,76 0,00 8143765,76 0,00 8143765,76 8143765,75 0,01 FR 2014FR06RDRP093 7126189,16 0,00 7126189,16 0,00 7126189,16 7126189,13 0,03 GR 2014GR06RDNP001 230990348,26 0,00 230990348,26 0,00 230990348,26 227838948,92 3151399,34 HR 2014HR06RDNP001 130642964,35 0,00 130642964,35 0,00 130642964,35 130639186,68 3777,67 IE 2014IE06RDNP001 203978965,76 0,00 203978965,76 0,00 203978965,76 203874746,85 104218,91 IT 2014IT06RDRP002 23598305,44 0,00 23598305,44 0,00 23598305,44 23598305,61 – 0,17 IT 2014IT06RDRP003 18415132,14 0,00 18415132,14 0,00 18415132,14 18415131,30 0,84 IT 2014IT06RDRP007 15958139,98 0,00 15958139,98 0,00 15958139,98 15958139,98 0,00 IT 2014IT06RDRP009 5113543,78 0,00 5113543,78 0,00 5113543,78 5113544,07 – 0,29 IT 2014IT06RDRP010 15473747,31 0,00 15473747,31 0,00 15473747,31 15473744,14 3,17 IT 2014IT06RDRP011 6334019,37 0,00 6334019,37 0,00 6334019,37 6334019,37 0,00 IT 2014IT06RDRP014 44056725,37 0,00 44056725,37 0,00 44056725,37 44056724,92 0,45 LT 2014LT06RDNP001 172813966,78 0,00 172813966,78 0,00 172813966,78 172814543,54 – 576,76 LU 2014LU06RDNP001 6945887,80 0,00 6945887,80 0,00 6945887,80 6894391,90 51495,90 LV 2014LV06RDNP001 106305810,49 0,00 106305810,49 0,00 106305810,49 106305810,49 0,00 NL 2014NL06RDNP001 33528096,93 0,00 33528096,93 0,00 33528096,93 33522811,53 5285,40 PL 2014PL06RDNP001 454725264,81 0,00 454725264,81 0,00 454725264,81 454725811,72 – 546,91 PT 2014PT06RDRP001 33792756,65 0,00 33792756,65 0,00 33792756,65 33792752,98 3,67 PT 2014PT06RDRP002 459290424,10 0,00 459290424,10 0,00 459290424,10 459412567,54 – 122143,44 PT 2014PT06RDRP003 8011226,05 0,00 8011226,05 0,00 8011226,05 8035597,87 – 24371,82 RO 2014RO06RDNP001 556145121,60 – 5775525,93 550369595,67 0,00 550369595,67 550349470,63 20125,04 SE 2014SE06RDNP001 190974384,34 0,00 190974384,34 0,00 190974384,34 190974572,33 – 187,99 SI 2014SI06RDNP001 76080128,11 0,00 76080128,11 0,00 76080128,11 76097194,09 – 17065,98 UK 2014UK06RDRP001 513071267,07 0,00 513071267,07 0,00 513071267,07 517978181,25 – 4906914,18 UK 2014UK06RDRP002 28130955,88 0,00 28130955,88 0,00 28130955,88 28141699,67 – 10743,79 UK 2014UK06RDRP003 26493385,20 – 3253,21 26490131,99 0,00 26490131,99 26179831,75 310300,24 UK 2014UK06RDRP004 41128704,54 0,00 41128704,54 0,00 41128704,54 41128712,45 – 7,91

ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2016 — EAFRD List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

Member State Paying Agency Programme Bulgaria State Fund Agriculture 2014BG06RDNP001 Denmark Danish AgriFish Agency 2014DK06RDNP001 France Office du Développement Agricole et Rural de Corse 2014FR06RDRP094 Hungary Agriculture and Rural Development Agency 2014HU06RDNP001 Italy Agenzia per le Erogazioni in Agricoltura 2014IT06RDRP001 2014IT06RDRP004 2014IT06RDRP005 2014IT06RDRP006 2014IT06RDRP008 2014IT06RDRP012 2014IT06RDRP013 2014IT06RDRP015 2014IT06RDRP016 2014IT06RDRP017 2014IT06RDRP019 2014IT06RDRP020 2014IT06RDRP021 2014IT06RDRN001 2014IT06RDNP001 Agenzia della regione Calabria per le Erogazioni in Agricoltura 2014IT06RDRP018 Malta Agriculture and Rural Payments Agency 2014MT06RDNP001 Slovakia Agricultural Paying Agency 2014SK06RDNP001

ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2016 — EAFRD Corrections according to Article 54(2) of Regulation (EU) 1306/2013

Member State Currency In National currency in EUR AT EUR — — BE EUR — — BG BGN — — CY EUR — — CZ CZK — — DE EUR — — DK DKK — — EE EUR — — ES EUR — — FI EUR — — FR EUR — — GB GBP — — GR EUR — — HR HRK — — HU HUF — — IE EUR — — IT EUR — — LT EUR — — LU EUR — — LV EUR — — MT EUR — — NL EUR — — PL PLN — — PT EUR — — RO RON — — SE SEK — — SI EUR — — SK EUR — —

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