The clearance of accounts Decision shall also cover the clearance of the SAPARD euro account and amounts to be credited to that account in accordance with Article 13 (2) and Article 14 (2.8) of this Section.

The clearance of accounts Decision shall cover the integrality, accuracy and veracity of the accounts submitted and shall not prejudice the adoption of a subsequent conformity clearance Decision, pursuant to Article 12 of this Section.

(c) for amounts fixed by the clearance of accounts and conformity clearance Decisions, the rate on the last but one working day at the Commission in the month preceding the month during which the Decision was taken;

The amount fixed by the clearance of accounts Decision shall normally be added to or deducted from the next payment(s) due from the Commission to the Republic of Slovenia.

The amount to be recovered in accordance with the conformity clearance Decision, shall be communicated to the National Authorising Officer who shall, on behalf of the Republic of Slovenia, ensure that the amount is credited to the SAPARD euro account within two months of the date the conformity clearance Decision was taken and deducted from the next application for payment to the Commission.

The Commission shall, by 30 September at the latest of the year following the financial year concerned, on the basis of the information referred to in paragraph 1, take a Decision to clear the account of the SAPARD Agency (hereinafter referred to as ` the clearance of accounts Decision` ).

The results of that procedure shall be set out in a report drawn up by the Conciliation Body taking account of the provisions laid down in Item 9 of Section F. The report shall be sent to and examined by the Commission before a conformity clearance Decision is taken.

However, where the amount to be deducted fixed by the clearance of accounts Decision exceeds the level of possible subsequent payments, the National Authorising Officer, on behalf of the Republic of Slovenia, shall ensure that the amount not covered by the balance shall be credited to the Commission in euro within two months of notification of that Decision.

The first paragraph shall not apply to decisions on clearance of accounts or financial corrections.

The result of decisions on clearance of accounts shall be entered in a single article as lower or higher expenditure.

For the purposes of Article 32(4) of Regulation (EC) No 1260/1999, the final balance under rural development programming documents shall be paid on the basis of the latest clearance of accounts decision provided for in Article 7(3) of Regulation (EC) No 1258/1999.

For the purposes of the second subparagraph of Article 7(1) of Regulation (EC) No 1663/95, amounts recoverable or payable under the clearance of accounts decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 shall be deducted from or added to subsequent payments made by the Commission.

The clearance of accounts decision shall cover the integrality, accuracy and veracity of the accounts submitted.

List of paying agencies for which the accounts are disjoined and are subject of a later clearance decision

Commission Decision of 1 July 1994 setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section

For the 2002 financial year, the accounts of the Member States' paying agencies in respect of expenditure financed by the EAGGF Guarantee Section, shown in Annex II, are disjoined from this Decision and shall be the subject of a future clearance Decision.

Commission Decision of 6 July 2001 amending Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section (notified under document number C(2001) 1756)

Commission Decision of 12 October 2000 amending Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section (notified under document number C(2000) 2988)

however, pursuant to 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.

Whereas the right to a hearing, on the part of persons affected by a decision on post-clearance entry in the accounts of import or export duties and of applicants for repayment or remission of import or export duties, should be safeguarded;

the statement of expenditure and the application for payment take account, when relevant, of the financial consequences of the clearance of accounts decisions, of any recoveries made, revenue accruing to operations financed under the assistance and interest income;

For the purposes of Article 32(4) of Regulation (EC) No 1260/1999, the final balance under rural development programming documents shall be paid on the basis of the latest clearance of accounts decision provided for in Article 7(3) of Regulation (EC) No 1258/1999.

For the purposes of the second subparagraph of Article 7(1) of Regulation (EC) No 1663/95, amounts recoverable or payable under the clearance of accounts decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 shall be deducted from or added to subsequent payments made by the Commission.

In order to ensure that funds are used in accordance with the applicable rules and within the limits of powers thereby conferred upon it, the Commission shall implement clearance of account procedures or financial correction mechanisms enabling it to discharge its obligations under the ACP-EC Agreement, in particular under Article 34(1) of Annex IV thereto, and under the Overseas Association Decision, in particular under Articles 20 and 32 thereof, for the clearance of expenditure financed from EDF resources.

The form and content of the accounting information referred to in Article 2(1) of Regulation (EC) No 1663/95 should be established and Commission Decision C(96) 2732 of 3 October 1999 laying down detailed rules for the application of Regulation (EC) No 1663/95 as regards the form and content of the accounting information that the Member States must hold at the disposal of the Commission for the purposes of the clearance of accounts of the EAGGF Guarantee Section accounts should be repealed;

(10) The second subparagraph of Article 7(1) of Regulation (EC) No 1663/95, lays down that the amounts that, in accordance with the accounts clearance decision referred to in the first subparagraph, are recoverable from, or payable to, each Member State shall be determined by deducting advances paid during the financial year in question, i.e. 2002, from expenditure recognised for that year in accordance with the first subparagraph.

Under Article 154 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002(6) 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 and the total expenditure taken into consideration by the Commission in this Decision, is to be booked, under a single article, as additional expenditure or a reduction in expenditure.

(5) Under 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 must determine, 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.

The clearance of accounts decision shall also cover the clearance of the Sapard euro account.

for amounts fixed by the clearance of accounts and conformity clearance decisions, on the last but one working day at the Commission in the month preceding the month during which the decision was taken.

Such reductions and suspensions shall be without prejudice to the decisions which will be taken in connection with the clearance of accounts.

Whereas decisions on the clearance of accounts as referred to in Article 5 (2) (b) of Regulation (EEC) No 729/70 are to relate solely to the integrality, exactitude and veracity of the accounts transmitted;

The amount fixed by the clearance of accounts decision shall normally be added to or deducted from one of the subsequent payments from the Commission to the applicant country.

These amounts shall be deducted from, or added to, the advances payable from the second month following the month in which the clearance of accounts decision took effect.

Any overrun of deadlines during September and October shall be taken into account in the accounts clearance decision except where noted before the final decision of the financial year relating to advances.

Any reductions made pursuant to Article 13 of Decision 94/729/EC and particularly those resulting from overruns of deadlines shall be made without prejudice to the subsequent accounts clearance decision.

Any overrun of deadlines in August, September and October shall be taken into account in the accounts clearance decision, except where noted before the final decision of the financial year relating to advances."

Commission Decision of 6 July 2001 amending Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section

Commission Decision of 12 October 2000 amending Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section

COMMISSION DECISION of 1 July 1994 setting up a conciliation procedure in the context of the clearance of the accounts of European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section

the position of the Body shall be without prejudice to the Commission's final decision on the clearance of the accounts and shall not affect the Member State's right to institute proceedings under Article 173 of the Treaty;

Commission Decision 94/442/EC setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section(2) should be adapted accordingly.

To that end, Commission Decision 94/442/EC of 1 July 1994 setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section(2), as last amended by Decision 2000/649/EC(3), should be adopted.

The Commission shall, before the 30 September of the year following the financial year concerned, clear the account of the Sapard agency in accordance with the provisions of Article 7(3) of Regulation (EC) No 1258/1999 and Article 7 of Regulation (EC) No 1663/95 hereinafter referred to as "the clearance of accounts decision".

The supporting documents regarding the expenditure financed and the amounts to be recovered by the EAGGF Guarantee Section, shall be kept at the disposal of the Commission for at least three years following that in which the Commission clears the accounts of the financial year concerned and, in the case where the clearance of accounts decision is the subject of proceedings before the Court of Justice of the European Communities, up to one year after the conclusion of those proceedings.

Where it is established by the decision referred to in Article 873 that the circumstances under consideration are such that the duties in question need not be entered in the accounts, the Commission may specify the conditions under which the Member States may refrain from post-clearance entry in the account in cases involving comparable issues of fact and of law."

The accounts clearance decision pursuant to Article 5 (2) (b) of Regulation (EEC) No 729/70 shall determine the amount of expenditure effected in each Member State during the financial year in question which shall be recognized as being chargeable to the EAGGF, without prejudice to decisions taken subsequently in accordance with paragraph 2 (c) of that Article.

Where it is established by the decision referred to in Article 873 that the circumstances under consideration are such that the duties in question need not be entered in the accounts, the Commission may, under conditions which it shall determine, authorize one or more Member States to refrain from post-clearance entry in the account in cases involving comparable issues of fact and of law.