commiss regul ec octob amend regul ec lai detail rule applic council regul eec procedur clearanc account eaggf guarante section commiss european commun regard treati establish european commun regard council regul ec financ common agricultur polici articl articl articl thereof articl regul ec articl commiss regul ec octob lai detail rule applic regul ec form content account inform member state hold dispos commiss purpos clearanc eaggf guarante section account amend regul ec requir member state make account inform commiss request articl commiss regul ec juli lai detail rule applic council regul eec procedur clearanc account eaggf guarante section amend regul ec adapt rule requir report amount recov annual declar pursuant articl regul ec hand monthli account pursuant articl commiss regul ec februari data transmit member state monthli book expenditur financ guarante section european agricultur guidanc guarante fund eaggf amend regul ec hand requir harmonis amend articl regul ec pursuant articl council regul ec establish common rule direct support scheme common agricultur polici amend regul ec member state amount releas reduct cancel payment articl regul measur framework aid rural develop amount retain aid payment credit specif account open pai agenc specif uniqu account open level member state intend exclus financ addit commun support account part annual account mean articl regul ec guidelin criteria accredit pai agenc respect process claim mean comput system updat light develop comput process measur provid regul accord opinion fund committe adopt regul articl regul ec amend articl indent subparagraph sentenc subparagraph delet articl word quot paragraph quot replac word quot articl regul quot text ad end articl quot full record account inform requir statist control purpos form content establish basi articl regul quot articl replac text quot document account inform refer paragraph commiss februari year end financi year concern document refer point paragraph copi altern copi electron copi quot articl replac text quot account refer articl includ expenditur summaris item subitem commun budget tabl differ item subitem expenditur declar annual declar declar monthli declar period document refer articl regul ec accompani explan differ subitem tabl end financi year refer articl regul ec summari intervent oper statement quantiti locat stock end financi year confirm detail movement intervent storag held pai agenc file tabl end financi year refer articl regul ec quot point vi annex replac text quot confidenti integr avail comput data assur measur adapt administr structur staf technolog environ individu pai agenc financi technolog effort proport actual risk incur comput system adequ procedur place gener organis manag audit physic secur logic secur system develop program mainten routin oper telecommun microcomput conting plan applic control quot articl regul enter forc seventh dai public offici journal european commun regul bind entireti directli applic member state brussel octob commiss franz fischler member commiss oj oj oj oj oj oj oj oj oj