commiss decis octob amend decis ec set concili procedur context clearanc account european agricultur guidanc guarante fund eaggf guarante section notifi document number ec commiss european commun regard treati establish european commun regard regul ec financ common agricultur polici articl thereof modern financi audit method increasingli import eaggf guarante section account clearanc procedur concili bodi compos member highli qualifi eaggf guarante section matter member high level practic financi audit experi commiss decis ec set concili procedur context clearanc account european agricultur guidanc guarante fund eaggf guarante section adapt measur provid decis accord opinion committe agricultur guidanc guarante fund adopt decis articl decis ec amend subparagraph articl replac quot bodi compos member select emin person offer guarante independ highli qualifi eaggf guarante section matter practic financi audit nation member state quot articl decis address member state brussel octob commiss franz fischler member commiss oj oj