council regul eec decemb scrutini member state transact form part system financ guarante section european agricultur guidanc guarante fund repeal direct eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament articl council regul eec april financ common agricultur polici amend regul eec member state measur satisfi transact financ european agricultur guidanc guarante fund eaggf carri execut correctli prevent deal irregular recov sum lost result irregular neglig scrutini commerci document undertak receiv make payment effect mean surveil transact form part system financ guarante section eaggf scrutini supplement inspect carri member state nation provis relat scrutini extens provid regul affect regul member state encourag reinforc scrutini commerci document undertak receiv make payment carri accord direct eec implement member state rule aris direct eec disclos provis direct amend basi experi gain view natur provis concern amend includ regul document basi scrutini determin enabl full scrutini carri undertak scrutin select basi natur transact carri respons breakdown undertak receiv make payment financi import system financ guarante section eaggf provid minimum number inspect commerci document number determin method preclud substanti differ member state virtu differ structur expenditur guarante section eaggf method establish refer number undertak import system financ guarante section eaggf power offici respons scrutini oblig undertak make commerci document offici period suppli inform request defin stipul commerci document seiz case organ cooper member state account intern structur agricultur trade view complet intern market central document system undertak receiv make payment establish countri set commun level respons member state instanc adopt scrutini programm programm commun commiss assum supervisori coordin role ensur programm adopt basi criteria scrutini concentr sector undertak risk fraud high depart carri scrutini pursuant regul organ independ depart carri scrutini prior payment essenti member state special depart respons monitor applic regul coordin scrutini carri accord regul offici belong depart make inspect undertak accord regul encourag reinforc depart respons applic regul provid form temporari degress commun contribut expenditur incur member state engag extra staff cost train staff equip depart estim made amount commun financ requir implement measur amount form part financi forecast appear point ii interinstitut agreement budgetari disciplin improv budgetari procedur june appropri determin budgetari procedur complianc agreement inform collect scrutini commerci document protect profession secreci arrang made exchang inform commun level result applic regul greater effect adopt regul articl regul relat scrutini commerci document entiti receiv make payment relat directli indirectli system financ guarante section eaggf hereinaft call undertak order ascertain transact form part system financ guarante section eaggf carri execut correctli purpos regul commerci document mean book regist voucher support document account correspond relat undertak busi activ commerci data document relat directli indirectli transact refer paragraph articl member state carri systemat scrutini commerci document undertak take account natur transact scrutin member state ensur select undertak scrutini assur effect measur prevent detect irregular system financ guarante section eaggf inter alia select account financi import undertak system risk factor scrutini refer paragraph appli period scrutini refer paragraph number undertak half undertak receipt payment sum thereof system financ guarante section eaggf amount ecu calendar year preced begin period scrutini question period scrutini begin amount ecu quot subparagraph replac ecu ecu begin compulsori undertak sum receipt payment amount ecu scrutin accord regul preced scrutini period scrutin undertak sum receipt payment amount ecu scrutin accord regul specif reason member state annual programm refer articl commiss propos amend programm case scrutini provid paragraph extend natur legal person undertak mean articl natur legal person relev pursuit object set articl scrutini period run juli june year scrutini cover calendar year preced scrutini period extend period determin member state preced calendar year period januari year period control commenc effect date control undertak scrutini carri pursuant regul prejudic inspect undertaken pursuant articl regul eec undertaken pursuant articl regul eec articl accuraci primari data scrutini verifi case adequ number cross check includ inter alia comparison commerci document supplier custom carrier parti directli indirectli connect transact carri financ system eaggf guarante section physic check quantiti natur stock comparison record financi flow lead consequ transact carri financ system eaggf guarante section undertak requir book record stock accord commun nation provis scrutini record case includ comparison commerci document actual quantiti stock articl undertak commerci document refer articl year start end year drawn member state prescrib longer period retent document articl person respons undertak ensur commerci document addit inform request suppli offici respons scrutini person empow purpos offici respons scrutini person empow purpos requir extract copi document refer paragraph suppli articl member state ensur offici respons scrutini entitl seiz commerci document seiz exercis due regard relev nation provis affect applic rule govern proceed crimin matter seizur document member state adopt measur penal natur legal person fail fulfil oblig regul articl member state assist purpos carri scrutini provid articl undertak establish member state payment amount question made receiv quarter year year payment member state send list undertak refer paragraph member state undertak establish list detail enabl member state destin identifi undertak copi list commiss member state receiv make payment member state busi establish inspect busi matter prioriti accord articl indic specif reason request copi request commiss quarter year year payment member state send commiss list undertak establish countri payment amount question made receiv member state articl inform collect scrutini provid regul protect profession secreci commun person reason duti member state institut commun requir knowledg thereof purpos perform duti articl prejudic nation provis relat legal proceed articl januari scrutini period member state send commiss detail report applic regul report set difficulti encount measur overcom put forward suggest improv member state commiss regular exchang view applic regul commiss evalu annual progress achiev annual report administr fund refer articl regul eec commiss submit decemb report applic regul framework report commiss examin specif situat result member state applic regul make propos articl member state draw programm scrutini carri pursuant articl subsequ scrutini period year april member state send commiss programm refer paragraph number undertak scrutin breakdown sector basi amount relat criteria adopt draw programm programm establish member state forward commiss implement member state week commiss made comment amend made member state programm subject procedur exception stage commiss request inclus categori undertak programm member state year applic scrutini programm establish member state forward commiss implement commiss made comment june articl member state januari special depart made respons monitor applic regul perform scrutini provid offici emploi directli special depart coordin gener surveil scrutini carri offici belong depart member state provid scrutini carri pursuant regul alloc special depart nation depart provid respons coordin depart depart respons applic regul organ independ depart branch depart respons payment scrutini carri prior payment order ensur regul properli appli special depart refer paragraph measur special depart respons addit train nation offici respons carri scrutini refer regul order enabl acquir suffici knowledg perform duti administ scrutini report document relat scrutini carri provid regul prepar commun report refer articl programm refer articl special depart entrust member state concern power perform task refer paragraph consist suffici number offici suitabl train carri task articl appli minimum number undertak control accord articl articl commun particip condit set articl financ addit expenditur incur member state link reduct threshold calcul number scrutini check carri mobil mean intend improv qualiti scrutini articl commun contribut expenditur incur member state remuner addit personnel recruit januari intend employend staff special depart refer articl staff nation depart provid personnel emploi sole perform scrutini provid regul commun financi contribut rate year fourth year period year start januari amount ecu year year ecu fourth year case germani spain franc itali netherland unit kingdom ecu year year ecu fourth year case belgium denmark greec ireland portug ecu year year ecu fourth year case luxembourg purpos regul remuner mean salari tax offici respons applic regul travel cost necessit perform duti commun contribut remuner expens staff decid member state fix rate articl commun contribut expenditur incur member state train staff depart respons applic regul rate year fourth year period year effect januari amount ecu year year ecu fourth year case germani spain franc itali netherland unit kingdom ecu year year ecu fourth year case belgium denmark greec ireland portug ecu year year ecu fourth year case luxembourg articl commun contribut expenditur incur member state respect purchas data process offic equip requir depart respons applic regul rate maximum amount ecu germani spain franc itali netherland unit kingdom ecu belgium denmark greec ireland portug ecu luxembourg articl maximum amount commun expenditur deem carri measur introduc regul ecu year ecu year ecu fourth year budgetari author determin appropri financi year articl annual amount expenditur born commun fix commiss basi data provid member state articl amount ecu appear regul convert nation currenc appli rate exchang oper work date year scrutini period begin publish seri offici journal european commun articl detail rule applic regul adopt accord procedur laid articl regul eec articl articl regul eec appli scrutini specif expenditur financ commun regul articl accord relev nation law commiss offici access document prepar view scrutini organ regul data held includ store data process system articl direct eec repeal effect januari scrutini carri date direct deem carri accord regul refer made direct eec deem made regul articl regul enter forc dai public offici journal european commun appli effect januari regul bind entireti directli applic member state brussel decemb council presid cresson oj oj oj oj oj oj oj