Commission Implementing Decision (EU) 2019/874 of 22 May 2019 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2018 (notified under document C(2019) 3820)
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Address https://gelex.eu/eli/EU/decision/2019/874@2019-05-22/en
Contents
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 prior to 31 May of the year following the budget year in question.
(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 2018, account should be taken of expenditure incurred by the Member States between 16 October 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014.
(3) The first 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 Article 33(1) of that Regulation, are to be established by deducting the monthly payments for the financial year concerned from expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.
(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 2019, along with the necessary amendments.
(5) For all paying agencies concerned, 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) In accordance with Article 5(5) of Commission Delegated Regulation (EU) No 907/2014, any overrun of deadlines during August, September and October is to be taken into account in the clearance of accounts decision. Some of the expenditure declared by certain Member States during those months in 2018 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.
(7) Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of monthly payments for financial year 2018 due to failure to comply with financial ceilings or payment deadlines, or due to control system deficiencies. In this Decision, the Commission should take into account such reduced or suspended amounts in order to avoid making any inappropriate, or untimely, payments or reimbursements which could later be subject to financial correction. The amounts in question may be examined, where appropriate, under conformity clearance proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013.
(8) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned, if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. 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 the recovery request or within eight years where the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which the Member State decided not to pursue recovery and the grounds for the decision are shown in the summary report referred to in Article 54(4) of Regulation (EU) No 1306/2013 in conjunction with point (c)(iv) of the first subparagraph of Article 102(1) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently borne by the Union budget.
(10) Reductions according to Article 54(2) of Regulation (EU) No 1306/2013 presented in Annex I (column e) relate to the European Agricultural Guarantee Fund (EAGF). 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 in relation to the Temporary Rural Development Instrument (TRDI) funded by the European Agricultural Guidance and Guarantee Fund (EAGGF) are presented in Annex II.
(11) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be 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
The accounts of the Member States' paying agencies are hereby cleared as regards expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of financial year 2018. The amounts recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annexes I and II to this Decision.
Article 2
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 3
This Decision is addressed to the Member States.
Done at Brussels, 22 May 2019. For the Commission Phil Hogan Member of the Commission
ANNEX
ANNEX I CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
FINANCIAL YEAR 2018 Amount to be recovered from or paid to the Member State NB:
Nomenclature 2019: 05 07 01 06, 6701, 6702 MS 2018 - Expenditure / Assigned Revenue for the Paying Agencies for which the accounts are Total a + b Reductions and suspensions for the whole financial year Amount to be charged according to Article 54(2) of Regulation (EU) 1306/2013 Total including reductions and suspensions Payments made to the Member State for the financial year Amount to be recovered from (-) or paid to (+) the Member State cleared disjoined = expenditure / assigned revenue declared in the annual declaration = total of the expenditure / assigned revenue in the monthly declarations a b c = a + b d e f = c + d + e g h = f – g AT EUR 716420978,95 0,00 716420978,95 – 37170,38 0,00 716383808,57 715609830,36 773978,21 BE EUR 601303115,40 0,00 601303115,40 – 114596,75 – 1626,78 601186891,87 601394318,15 – 207426,28 BG BGN 0,00 0,00 0,00 0,00 – 1063919,18 – 1063919,18 0,00 – 1063919,18 BG EUR 807146800,18 0,00 807146800,18 – 334145,99 0,00 806812654,19 807673988,10 – 861333,91 CY EUR 56393523,10 0,00 56393523,10 0,00 0,00 56393523,10 56387865,72 5657,38 CZ CZK 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 CZ EUR 838161503,79 0,00 838161503,79 0,00 0,00 838161503,79 838147041,76 14462,03 DE EUR 4985090101,50 0,00 4985090101,50 0,00 – 33688,08 4985056413,42 4985034668,19 21745,23 DK DKK 0,00 0,00 0,00 0,00 – 125077,44 – 125077,44 0,00 – 125077,44 DK EUR 840515032,68 0,00 840515032,68 – 26565,01 0,00 840488467,67 840392409,55 96058,12 EE EUR 125125241,18 0,00 125125241,18 0,00 0,00 125125241,18 125117498,73 7742,45 ES EUR 5470755305,48 0,00 5470755305,48 – 2766915,88 – 621928,73 5467366460,87 5466953232,06 413228,81 FI EUR 528528562,98 0,00 528528562,98 – 161352,27 – 28687,91 528338522,80 528456887,44 – 118364,64 FR EUR 7648093429,39 0,00 7648093429,39 – 6120649,32 – 460572,15 7641512207,92 7656033220,25 – 14521012,33 EL EUR 2011103975,47 0,00 2011103975,47 – 3028436,21 – 1638086,99 2006437452,27 2008075711,50 – 1638259,23 HR HRK 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 HR EUR 247188806,71 0,00 247188806,71 – 6040,18 0,00 247182766,53 247212246,42 – 29479,89 HU HUF 0,00 0,00 0,00 0,00 – 135165891,00 – 135165891,00 0,00 – 135165891,00 HU EUR 1295635431,84 0,00 1295635431,84 – 6020231,35 0,00 1289615200,49 1289615200,46 0,03 IE EUR 1223596530,54 0,00 1223596530,54 – 62608,10 – 21661,81 1223512260,63 1222580002,15 932258,48 IT EUR 4103975978,84 0,00 4103975978,84 – 28260620,76 – 2680831,62 4073034526,46 4073733454,03 – 698927,57 LT EUR 486858049,12 0,00 486858049,12 – 15736,20 – 360,43 486841952,49 486843109,25 – 1156,76 LU EUR 33289659,49 0,00 33289659,49 0,00 – 3565,63 33286093,86 33238794,75 47299,11 LV EUR 236722594,21 0,00 236722594,21 – 25,73 – 5168,56 236717399,92 236722568,48 – 5168,56 MT EUR 5242305,77 0,00 5242305,77 0,00 – 188,03 5242117,74 5242197,66 – 79,92 NL EUR 771773154,17 0,00 771773154,17 – 598043,02 – 30577,93 771144533,22 771207737,79 – 63204,57 PL PLN 0,00 0,00 0,00 0,00 – 404820,57 – 404820,57 0,00 – 404820,57 PL EUR 3307605902,16 0,00 3307605902,16 – 1032358,05 0,00 3306573544,11 3306631578,16 – 58034,05 PT EUR 741596343,22 0,00 741596343,22 – 357889,15 – 1149963,88 740088490,19 740070095,58 18394,61 RO RON 0,00 0,00 0,00 0,00 – 1046041,22 – 1046041,22 0,00 – 1046041,22 RO EUR 1766218852,60 0,00 1766218852,60 – 10850789,64 0,00 1755368062,96 1768957065,95 – 13589002,99 SE SEK 0,00 0,00 0,00 0,00 – 142754,87 – 142754,87 0,00 – 142754,87 SE EUR 697300129,50 0,00 697300129,50 – 339025,48 0,00 696961104,02 696962292,44 – 1188,42 SI EUR 141823320,05 0,00 141823320,05 0,00 0,00 141823320,05 141823320,05 0,00 SK EUR 445619721,44 0,00 445619721,44 – 2527026,73 0,00 443092694,71 443092226,31 468,40 MS Expenditure Assigned revenue Article 54(2) (=e) Total (=h) 05 07 01 06 6701 6702 i j k l = i+j+k AT EUR 773978,21 0,00 0,00 773978,21 BE EUR 0,00 – 205799,50 – 1626,78 – 207426,28 BG BGN 0,00 0,00 – 1063919,18 – 1063919,18 BG EUR 0,00 – 861333,91 0,00 – 861333,91 CY EUR 17353,45 – 11696,07 0,00 5657,38 CZ CZK 0,00 0,00 0,00 0,00 CZ EUR 14462,03 0,00 0,00 14462,03 DE EUR 57166,41 – 1733,10 – 33688,08 21745,23 DK DKK 0,00 0,00 – 125077,44 – 125077,44 DK EUR 96058,12 0,00 0,00 96058,12 EE EUR 7742,45 0,00 0,00 7742,45 ES EUR 1035157,54 0,00 – 621928,73 413228,81 FI EUR 0,00 – 89676,73 – 28687,91 – 118364,64 FR EUR 0,00 – 14060440,18 – 460572,15 – 14521012,33 EL EUR 0,00 – 172,24 – 1638086,99 – 1638259,23 HR HRK 0,00 0,00 0,00 0,00 HR EUR 0,00 – 29479,89 0,00 – 29479,89 HU HUF 0,00 0,00 – 135165891,00 – 135165891,00 HU EUR 0,03 0,00 0,00 0,03 IE EUR 953920,29 0,00 – 21661,81 932258,48 IT EUR 1981904,05 0,00 – 2680831,62 – 698927,57 LT EUR 0,00 – 796,33 – 360,43 – 1156,76 LU EUR 50864,74 0,00 – 3565,63 47299,11 LV EUR 0,00 0,00 – 5168,56 – 5168,56 MT EUR 108,13 – 0,02 – 188,03 – 79,92 NL EUR 0,00 – 32626,64 – 30577,93 – 63204,57 PL PLN 0,00 0,00 – 404820,57 – 404820,57 PL EUR 0,00 – 58034,05 0,00 – 58034,05 PT EUR 1168358,49 0,00 – 1149963,88 18394,61 RO RON 0,00 0,00 – 1046041,22 – 1046041,22 RO EUR 0,00 – 13589002,99 0,00 – 13589002,99 SE SEK 0,00 0,00 – 142754,87 – 142754,87 SE EUR 0,00 – 1188,42 0,00 – 1188,42 SI EUR 0,00 0,00 0,00 0,00 SK EUR 468,40 0,00 0,00 468,40
ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
FINANCIAL YEAR 2018 - EAGF Corrections according to Article 54(2) of Regulation (EU) 1306/2013
Member State Currency In National currency In Euro AT EUR BE EUR BG BGN CY EUR — — CZ CZK 3149709,47 — DE EUR DK DKK EE EUR — — ES EUR FI EUR FR EUR EL EUR HR HRK HU HUF 11329127,00 — IE EUR IT EUR LT EUR — 79900,38 LU EUR LV EUR — 64214,94 MT EUR — — NL EUR PL PLN 614231,29 — PT EUR RO RON SE SEK SI EUR — — SK EUR — 164867,37