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1.5.2012 Official
Journal
of
the
European
Union L
117/11
COMMISSION IMPLEMENTING DECISION
of 27 April 2012
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 the 2011 financial
year
(notified under document C(2012) 2883)
(2012/234/EU)
THE EUROPEAN COMMISSION,
clearance of the accounts of the EAGF and of the
EAFRD ( 3 ) lays down that the amounts that are
recoverable from, or payable to, each Member State, in
Having regard to the Treaty on the Functioning of the European
accordance with the accounts clearance decision referred
Union,
to in the first subparagraph of Article 10(1) of the said
Regulation, shall be established by deducting the inter
mediate payments in respect of the financial year
concerned from the expenditure recognised for the
Having regard to Council Regulation (EC) No 1290/2005 of
same year in accordance with paragraph 1. The
21 June 2005 on the financing of the common agricultural
Commission shall deduct that amount from or add it
policy ( 1 ), and in particular Articles 30 and 33 thereof,
to the following intermediate payment.
After consulting the Committee on the Agricultural Funds,
(4) The
Commission
has
checked
the
information
submitted
by the Member States and it has communicated to the
Member States before 31 March 2012 the results of its
verifications, along with the necessary amendments.
Whereas:
(5) The
annual
accounts
and
the
accompanying
documents
(1) Under
Article
30
of
Regulation
(EC)
No
1290/2005,
the
permit the Commission to take, for certain paying
Commission, on the basis of the annual accounts
agencies, a decision on the completeness, accuracy and
submitted by the Member States, accompanied by the
veracity of the annual accounts submitted. Annex I lists
information required for the clearance of accounts and
the amounts cleared by Member States and the amounts
a certificate regarding the integrality, accuracy and
to be recovered from or paid to the Member States.
veracity of the accounts and the reports established by
the certification bodies, clears the accounts of the paying
agencies referred to in Article 6 of the said Regulation.
(6) The
information
submitted
by
certain
other
paying
agencies requires additional inquiries and their accounts
cannot be cleared in this Decision. Annex II lists the
paying agencies concerned.
(2) Pursuant
to
Article
5
of
Commission
Regulation
(EC)
No
883/2006 of 21 June 2006 laying down detailed rules
for the application of Council Regulation (EC) No
(7) Pursuant
to
Article
33(8)
of
Regulation
(EC)
No
1290/2005 as regards the keeping of accounts by the
1290/2005, 50 % of the financial consequences of
paying agencies, declarations of expenditure and revenue
non-recovery of irregularities shall be borne by the
and the conditions for reimbursing expenditure under the
Member State concerned if the recovery of those irregu
EAGF and the EAFRD ( 2 ), the financial year for the EAGF
larities has not taken place prior to the closure of a rural
accounts begins on 16 October of year N-1 and ends on
development programme within four years of the
15 October of year N. In the framework of clearing the
primary administrative or judicial finding, or within
accounts, for the purpose of aligning the reference period
eight years if the recovery is taken to the national
for EAFRD expenditure with that of the EAGF, account
courts, or on the closure of the programme if those
should be taken for the 2011 financial year of expen
deadlines expire prior such closure. Article 33(4) of the
diture incurred by the Member States between 16 October
said Regulation obliges Member States to submit to the
2010 and 15 October 2011.
Commission, together with the annual accounts, a
summary report on the recovery procedures undertaken
in response to irregularities. Detailed rules on the appli
(3) The
second subparagraph of Article 10(2) of
cation of the Member States’ reporting obligation of the
Commission Regulation (EC) No 885/2006 of 21 June
amounts to be recovered are laid down in Regulation
2006 laying down detailed rules for the application of
(EC) No 885/2006. Annex III to the said Regulation
Council Regulation (EC) No 1290/2005 as regards the
provides the table that had to be provided in 2012 by
accreditation of paying agencies and other bodies and the
the Member States. On the basis of the tables completed
by the Member States, the Commission should decide on
( 1 ) OJ L 209, 11.8.2005, p. 1.
( 2 ) OJ L 171, 23.6.2006, p. 1.
( 3 ) OJ L 171, 23.6.2006, p. 90.

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L 117/12
EN
Official Journal of the European Union
1.5.2012
the financial consequences of non-recovery of irregu
HAS ADOPTED THIS DECISION:
larities older than four or eight years respectively. This
decision is without prejudice to future conformity
Article 1
decisions pursuant to Article 33(5) of Regulation (EC)
No 1290/2005.
With the exception of the paying agencies referred to in
Article 2, the accounts of the paying agencies of the Member
States concerning expenditure financed by the European Agri
(8) Pursuant
to
Article
33(7)
of
Regulation
(EC)
No cultural Fund for Rural Development (EAFRD) in respect of the
1290/2005, after closure of a rural development
2011 financial year, are hereby cleared.
programme Member States may decide not to pursue
recovery. Such a decision may only be taken if the
costs already and likely to be incurred total more than
The amounts which are recoverable from, or payable to, each
the amount to be recovered or if the recovery proves
Member State under each rural development programme
impossible owing to the insolvency, recorded and
pursuant to this Decision, including those resulting from the
recognised under national law, of the debtor or the
application of Article 33(8) of Regulation (EC) No 1290/2005,
persons legally responsible for the irregularity. If that
are set out in Annex I.
decision has been taken within four years of the
primary administrative or judicial finding, or within
Article 2
eight years if the recovery is taken to the national
courts, 100 % of the financial consequences of the
For the 2011 financial year, the accounts of the Member States’
non-recovery should be borne by the EU budget. In
paying agencies in respect of expenditure per rural development
the summary report referred to in Article 33(4) of Regu
programme financed by the EAFRD, set out in Annex II, are
lation (EC) No 1290/2005 the amounts for which the
disjoined from this Decision and shall be the subject of a future
Member State decided not to pursue recovery and the
clearance of accounts Decision.
grounds for the decision are shown. These amounts are
not charged to the Member States concerned and are
Article 3
consequently to be borne by the EU budget. This
decision is without prejudice to future conformity
This Decision is addressed to the Member States.
decisions pursuant to Article 33(5) of the said Regu
lation.
Done at Brussels, 27 April 2012.
(9) In
accordance
with
Article
30(2)
of
Regulation
(EC)
No
1290/2005, this Decision, does not prejudice decisions
For the Commission
taken subsequently by the Commission excluding from
European Union financing expenditure not effected in
Dacian CIOLO
accordance with European Union rules,
Member of the Commission

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Document Outline

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