HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 194/36
EN
Official Journal of the European Union
26.7.2011
COMMISSION IMPLEMENTING DECISION
of 25 July 2011
relating to the clearance of the accounts presented by Bulgaria and Romania for the expenditure
financed under the special accession programme for agriculture and rural development (Sapard) in
2008
(notified under document C(2011) 5183)
(Only the Bulgarian and the Romanian texts are authentic)
(2011/463/EU)
THE EUROPEAN COMMISSION,
(MAFAs) laying down the technical, legal and adminis
trative framework for the execution of the Special
Accession Programme for Agriculture and Rural Devel
Having regard to the Treaty on the Functioning of the European
opment (Sapard) with Bulgaria and Romania.
Union,
Having regard to Council Regulation (EC) No 1268/1999 of
(2)
Article 11 of Section A of the Annex to the MAFAs
21 June 1999 on Community support for pre-accession
provides for the adoption of a clearance of accounts
measures for agriculture and rural development in the
Decision by the Commission. That provision continues
applicant countries of central and eastern Europe in the pre-
to apply to Bulgaria and Romania, by virtue of Regu
accession period ( 1 ),
lation (EC) No 248/2007.
Having regard to Commission Regulation (EC) No 2222/2000
of 7 June 2000 laying down financial rules for the application
(3) The
time
limits
granted
to
the
recipient
countries
for
the
of Council Regulation (EC) No 1268/1999 on Community
submission to the Commission of the requisite
support for pre-accession measures for agriculture and rural
documents have expired.
development in the applicant countries of central and eastern
Europe in the pre-accession period ( 2 ), and in particular
Article 13 thereof,
(4)
Due, in the case of Bulgaria, to the late submission of the
annual accounts in accordance with Article 5(2) of
Having regard to the Multiannual Financing Agreement
MAFA, and further to their invalidation by the National
concluded with Bulgaria on 18 December 2000 and in
Authorising Officer (NAO) due to significant deficiencies
particular Article 11 of Section A to the Annex thereof,
identified in the control mechanisms for public measures,
and pending additional work still expected from the
Having regard to the Multiannual Financing Agreement
certifying body, and, in the case of Romania, due to
concluded with Romania on 2 February 2001 and in particular
the over-passing of the submission deadline for pres
Article 11 of Section A to the Annex thereof,
enting the annual accounts, and pending the review of
supplementary information which had been requested
from this country, the Commission decided, by its
Having regard to Commission Regulation (EC) No 248/2007 of
Decision C(2009) 7496 of 30 September 2009, not to
8 March 2007 on measures concerning the Multi-annual
clear the accounts of the Sapard Agencies situated on the
Financing Agreements and the Annual Financing Agreements
territory of Bulgaria and of Romania concerning expen
concluded under the Sapard programme and the transition
diture effected for the financial year 2008.
from Sapard to rural development ( 3 ), in conjunction with the
Multiannual Financing Agreements as referred to in Annex II,
point 1 of that Regulation, and in particular Article 11 of
Section A to the Annex thereof,
(5) The
expected
information
from
Bulgaria
and
Romania
has in the meantime been submitted enabling the
Commission to gain additional assurance. Based on the
After consulting the Committee on the Agricultural Funds,
additional checks carried out, the Commission is in the
position to take a decision on the completeness, accuracy
and veracity of the accounts submitted by the relevant
Whereas:
Sapard authorities in Bulgaria and Romania.
(1) The
Commission,
acting
on
behalf
of
the
European
Union, concluded multiannual financing agreements
(6)
This Decision is adopted on the basis of accounting
information. It does not prejudice the possibility for
the Commission to decide subsequently to exclude
( 1 ) OJ L 161, 26.6.1999, p. 87.
( 2 ) OJ L 253, 7.10.2000, p. 5.
from EU financing expenditure not incurred in
( 3 ) OJ L 69, 9.3.2007, p. 5.
accordance with Regulation (EC) No 2222/2000,

---

EN
26.7.2011 Official
Journal
of
the
European
Union L
194/37
HAS ADOPTED THIS DECISION:
assets held by these beneficiary countries on behalf of the EU
on 31 December 2008, to be cleared under this Decision, are
laid down in the Annex.
Article 1
Article 3
The accounts of the Sapard Agencies, situated on the territory
of Bulgaria and Romania, which concern expenditure financed
This Decision is addressed to the Republic of Bulgaria and
by the general budget of the European Union in 2008 are
Romania.
hereby cleared.
Done at Brussels, 25 July 2011.
Article 2
For the Commission
The expenditure and funding received from the EU for the
Dacian CIOLO
financial year 2008, as stated on 31 December 2008, and the
Member of the Commission

---

L 194/38
ANNEX
Expenditure and funding received from the EU in respect of the financial year 2008 (all amounts in euro) as stated at 31 December 2008
Declaration D2
Difference to be recovered
Beneficiary country
EU contribution
EU contribution cleared
EU contribution disjoined
or paid
EN
Financial year 2008
with this decision
with this decision
Total b + c Adjustments
Funding received from the
EU (D1) (1 )
Financial year 2008 (4 )

a
b
c
d
e
f g
=
d
–
e
–
f
Bulgaria 37
922
598,86 37
922
598,86 0,00 37
922
598,86
– 41 835,28 (2 ) 37
964
434,08 0,06
Romania 187
238
127,96 187
238
127,96 0,00
187 238 127,96 1
052
775,38
(3 )
186 185 352,56 0,02
(1 ) Reimbursements made by the EC during 2008 and 2009, for expenditure declared in 2008.
(2 ) Expenditure deducted at the initiative of the Bulgarian NAO, from the D2 declaration for 2008 and the D1 38 for 2009; it corresponds to a project followed by OLAF and for which an irregularity was found in April 2009.
(3 ) The amount of EUR 1 052 775,38 is made up of EUR 1 049 233,75 representing adjustments made by the EC based on the ineligible expenditure declared by the Romanian authorities (D1 37) following their reverification performed in
Off
the frame of the implementation of the Action Plan, and EUR 3 541,63 representing corrections made by the Romanian authorities through the D1 declarations in 2008 (D1 34 and D1 35).
(4 ) These differences are due to roundings.
icial
Jour
nal
Assets held by the beneficiary countries on behalf of the EU (all amounts in euro) on 31 December 2008
of
the
European
Beneficiary country
EURO ACCOUNT
EURO ACCOUNT
DEBTORS
DEBTORS
balance cleared with this decision
balance disjoined with this decision
cleared with this decision (1 )
disjoined with this decision
h
i
Union
Bulgaria 6
444,77 0,00 13
010
656,38 0,00
Romania 1
435
029,16 0,00 4
532
369,26 0,00
(1 ) The amounts do not take into account the interests accrued on debts.
26.7.2011

---