special report accredit certif procedur appli clearanc account eaggf guarante expenditur repli commiss submit pursuant articl ec treati execut summari procedur applic time accredit pai agenc clearanc account eaggf guarante expenditur budget year court review evalu work carri commiss servic check rule appli properli procedur evalu result year initi meantim commiss member state improv situat member state requir accredit pai agenc octob begin financi year pai agenc accredit pai agenc final accredit respons expenditur greater effort made member state limit number pai agenc court audit reveal weak pai agenc visit weak intern control lack secur edp system shortcom monitor deleg servic pai agenc account identifi shortcom led member state concern action certifi account suppos forward februari case commiss found certifi account submit late unsatisfactori member state unit kingdom greec present certifi account time case spain certifi bodi manag express opinion expenditur incur region level time audit privat extern auditor assist certifi bodi work commiss made guidelin certif account certifi bodi late septemb audit work commenc commun time number misunderstand delai avoid weak delai member state clearanc decis april regul cover expenditur rest clear decis juli supplementari audit work carri certifi bodi end certifi account clear commiss spite vari qualiti account present decis commiss account qualif certif total minimum ecu million financi correct ecu million previous made commiss financ divis context daili manag eaggf guarante expenditur reduc ecu million clearanc decis decis clearanc account commiss expenditur prevent commiss disallow amount date basi subsequ complianc audit intern control procedur commiss ensur correct adequ document weak identifi systemat subsequ complianc audit introduct regulatori context year implement procedur certif account eaggf expenditur accredit pai agenc requir member state commiss great effort adapt legal aspect procedur evalu result year commiss pursu effort certif organis meet certifi bodi issu practic guidelin posit impact year pai agenc design author member state administ eaggf guarante measur make relev payment beneficiari regul eec april commiss reimburs monthli basi amount spent declar agenc total ecu million clearanc account decis determin amount member state expenditur recognis chargeabl eaggf guarante section take account reduct suspens advanc year question includ reduct late payment refer subparagraph articl regul ec clearanc account procedur modifi time eaggf financi year council regul ec amend council regul eec commiss regul ec juli introduc rule expenditur incur accredit pai agenc elig commun financ number pai agenc member state minimum pai agenc accredit coordin bodi establish compet member state author requir accredit pai agenc begin eaggf budget year accredit grant compet author verifi pai agenc fulfil stipul requir administr structur intern control organis principl pai agenc provid suffici assur proper function intern audit depart ensur system intern control work effect technic depart verifi fact payment beneficiari base certifi bodi operation independ pai coordin agenc appoint certifi bodi certifi annual account pai agenc true complet accur carri examin accord internation accept audit standard articl commiss regul ec certif base examin procedur sampl transact cover complianc payment commun rule capabl pai agenc administr structur ensur complianc verifi payment made clearanc account decis prevent commiss disallow expenditur date find expenditur effect accord commun rule disallow principl subject separ commiss decis exclud expenditur compli commun rule complianc decis kind decis appli expenditur incur month prior commiss written commun member state regard regul annual eaggf guarante account certif report certifi bodi commiss februari year commiss commun member state result verif inform submit march decis clearanc account april decis clearanc account adopt commiss juli ow fact pai agenc certifi bodi meet deadlin present certifi account commiss ask extra work certifi bodi evalu work certifi bodi inevit relianc put work auditor decis disallow expenditur incur contravent commun rule system court audit scope court check rule accredit pai agenc certif account appli properli attent paid respect accredit criteria member state function intern audit unit pai agenc certif issu certifi bodi court review evalu work commiss servic context clearanc account decis accredit pai agenc structur develop pai agenc pai agenc accredit octob date pai agenc ben accredit provision basi regard payment agenc final accredit respons limit expenditur pai agenc declar expenditur declar ecu pai agenc account half total expenditur agenc account expenditur tabl object regul limit number pai agenc number accredit pai agenc stood court consid greater effort made compli object concern accredit addit region pai agenc number member state case ministri agricultur grant accredit unit ministri belgium german länder spanish region ireland austria finland franc except servic déconcentré netherland maintain centralis pai agenc agricultur sector germani establish pai agenc länder länder establish pai agenc spain accredit addit region pai agenc unit kingdom accredit separ pai agenc england wale agenc scotland northern ireland member state includ belgium austria tabl regionalis small portion guarante expenditur member state payment effect central level region author plai import role control administr aid scheme council regul ec amend regul eec stipul pai agenc execut payment final beneficiari deleg provid german länder baden württemberg brandenburg hessen lower saxoni saxoni accredit ministri agricultur pai agenc payment made public bodi administr länder spain pai agenc fega claim payment made directli number region author accredit pai agenc french central pai agenc servic déconcentré du trésor du ministèr de agricultur de la pêche de aliment make payment central made region level département accredit minut council minist meet januari annex ii pai agenc german länder deleg execut payment notabl accompani measur addit imprest account manag vorschußverwalt commiss regul eec provid deleg payment function bodi signific accredit criteria author respons grant accredit decid member state author respons pai agenc approv commiss commiss regul ec stipul articl council regul eec appli case respect criteria signific relev pai agenc oper articl respons author grant maintain accredit condit accredit longer fulfil pai agenc make adjust time limit durat length provision accredit decid author respons light problem found regul time limit signific criteria commiss work document intend assist certifi bodi accredit author evalu serious defici found lack written procedur inadequ absenc segreg duti failur implement pre payment check lack satisfactori payment account procedur unsatisfactori account procedur lack audit trail weak debtor ledger account intervent stock inadequ comput secur function intern audit lack agreement govern authoris function technic servic weak affect accredit act accredit requir formal approv commiss check applic condit met respect commiss visit pai agenc concentr import expenditur cover visit reveal weak prevent grant full accredit typic weak report concern account edp system inadequ insecur defici intern procedur control tabl weak report respect criteria signific relev offici commun member state septemb octob year initi deadlin accredit eaggf financi year end pai agenc accredit excus author respons member state carri respons properli report problem remain unsolv end itali withdrawn accredit pai agenc respons measur respons measur transfer central pai agenc aima order meet organis requir court audit carri confirm commiss find tabl pai agenc system gener improv major shortcom agenc visit weak intern control lack edp secur inadequ monitor pai agenc deleg servic account problem identifi led applic member state concern articl regul eec withdraw accredit author concern remedi action certif account certifi bodi legal statu certifi bodi member state vari significantli nation audit institut public bodi intern audit unit privat extern auditor appoint purpos tabl independ certifi auditor basic requir intern audit standard regul ec certifi bodi operation independ pai agenc intern audit unit danish pai agenc appoint certifi bodi approach case german austrian pai agenc intern audit unit definit independ vi vi pai agenc belong form part hierarch structur commiss accept situat commiss guidelin commiss regul ec criteria gener natur certif relat audit report commiss commun detail guidelin criteria expert group meet septemb final version distribut languag certifi bodi decemb time part audit work carri guidelin certifi bodi limit impact certif part explan weak found audit report unsatisfactori certif work carri connect account problem delai obtain certifi account regul ec stipul certifi account submit commiss februari deadlin respect pai agenc case inform incomplet extent audit insuffici commiss posit accept certif audit report basi clearanc account decis request supplementari work carri pai agenc certifi bodi unabl perform time clearanc account decis commiss fix deadlin end june clearanc account decis juli intern german guidelin certif audit german länder allow sampl limit cover categori expenditur guidelin commiss earli commiss react time account certif final accept commiss addit audit work carri request finalis time clearanc decis except account saxoni rheinland pfalz clear clearanc decis octob court audit account german länder lower saxoni saxoni anhalt schleswig holstein reveal reconcili problem area financ measur addit case land saxoni anhalt unqualifi certif issu certifi bodi question eligibili amount dem million approxim ecu million report certifi account greec deliv middl april expenditur account clearanc decis account reflect result certif audit commiss correct clear decis juli regard spain certif report reveal problem commiss ask addit audit work carri case pai agenc fega declar expenditur ecu million substant amount certifi certifi bodi examin procedur payment esp million approxim ecu million made region level behalf pai agenc inform check export refund technic servic regard pai agenc dgdr declar expenditur ecu million declar expenditur ecu million certifi bodi express opinion expenditur incur region pai agenc behalf region catalonia declar expenditur ecu million commiss request supplementari audit work carri sampl size increas addit confirm provid spanish author amount final clear clearanc decis cope problem connect expenditur claim fega dgdr manag paid region level spanish author appoint privat audit firm audit addit sampl region level june basi final report date juli expenditur claim certifi spanish author juli juli court audit septemb reveal evid reconcili final payment autonom region data account fega amount claim commiss basi fund transfer region franc certifi bodi oper octob staf certif issu base sole review report system sampl transact requir regul ec situat brought attent commiss french author complementari audit work base test transact request commiss report made time clearanc decis case pai agenc itali aima dccc igfor commiss request addit audit work carri certifi bodi revis report issu june reveal main problem regard aima correct alcohol stock case dccc revis audit report mention sampl size determin basi confid level amount transact initi sampl size reduc percentag ground exist routin staff lengthi experi staff profession exist intern control edp support commiss question calcul clear certifi account itali claim expenditur behalf ministri agricultur accredit pai agenc commiss accept claim amount itl ecu decis clearanc account account present austrian pai agenc ama clear addit audit work carri court audit octob reveal weak problem reconcili amount claim eaggf guarante bank account ow amount recov set amount distinguish recoveri made set nation account commiss ask certifi bodi portug carri addit audit work sampl transact audit certifi bodi ow lack time amount final clear supplementari audit work certifi bodi pai agenc unit kingdom deliv reconcil annual account consequ certifi bodi issu certif time document commiss june supplementari inform juli adjust account identifi certifi bodi made pai agenc commiss correct account clearanc decis audit court septemb confirm persist weak account system pai agenc mention certifi bodi failur separ account respect eaggf expenditur submiss pai agenc period summari expenditur includ monthli declar commiss absenc debtor ledger lack effect procedur ensur payment transfer execut chequ cash amount recov promptli credit commiss scottish pai agenc realloc amount uncash chequ commiss account specif account record amount question quantifi problem obtain data amount recov guidelin annex commiss regul ec stipul account record debtor criteria accredit pai agenc identifi total amount recov debtor ledger exist inform held central commiss ask member state submit april declar expenditur tabl tabl indic amount recov inform submit germani finland portug incomplet inform submit netherland pai agenc miss unit kingdom data largest pai agenc miss austrian pai agenc ama quantifi amount recov amount outstand largest amount recov notifi italian pai agenc dccc itl ecu million account case subject legal proceed clearanc account decis commiss clearanc decis clearanc account decis commiss accept expenditur claim belgium denmark ireland luxembourg netherland austria finland sweden expenditur germani itali case expenditur claim small pai agenc ent risi accept spain claim region navarr basqu countri clear remain pai agenc addit audit work request commiss pend account time commiss decis integr exactitud verac account cover ecu million total expenditur pai agenc financi year commiss clearanc decis regard pai agenc repres total expenditur declar clearanc account decis juli except adjust correct certifi account clear commiss commiss includ amount disallow qualif certif total minimum ecu million analysi weak detect certifi bodi pai agenc shown tabl decis prevent commiss disallow expenditur date basi subsequ complianc audit disallow involv expenditur effect prior month preced commiss written commun result check date clearanc account decis base complianc audit commiss modif amount declar sole amend made amount claim annual declar account commiss adjust annual declar order adapt declar amount amount certifi financi correct made commiss financ divis respons respect late payment ii item inelig expenditur monthli declar case financi correct amend commiss depart respons clearanc account absenc clear cut procedur system involv commiss depart success correct led confus lack transpar adjust annual declar member state account adjust commiss regard greec amount grd approxim ecu deduct commiss discrep public storag deduct commiss greater correct suggest certifi bodi grd approxim ecu spain case amount esp approxim ecu ad account amount declar correct annual declar spanish author case netherland nlg approxim ecu deduct adjust amount declar amount certifi portug commiss accept claim interest pte approxim ecu million regul ec legal basi longer valid unit kingdom neg adjust gbp approxim ecu million made order reconcil pai agenc data certifi account account amount previous consid inelig commiss financi correct made financ divis respons correct respect late payment commiss regul ec stipul advanc member state expenditur made deadlin laid regul reduc depend delai involv threshold reduct made commiss appli smaller reduct except circumst justifi reason check complianc deadlin made time year januari april august basi member state declar late payment septemb half octob includ clearanc account decis note final decis financi year relat advanc issu book account year procedur conflict principl budget annual amount involv ecu million tabl show financi correct late payment includ clearanc account decis regard itali letter date decemb commiss made commit impos penalti respect late payment connect hectar subsidi total itl approxim ecu million delai due addit control carri commiss request case unit kingdom commiss appli neg correct gbp approxim ecu million late payment note calcul affect fact unit kingdom declar expenditur basi fund actual payment made correct item inelig expenditur ecu million reject late juli decis earlier clearanc account decis amount reject clearanc decis reflect amount court audit reveal case tabl overview financi correct made context clearanc account decis regard denmark neg correct dkk aproxim ecu establish juli respect public storag bread make wheat deduct clearanc decis danish account clear decis commiss omit make correct clearanc decis public storag itali uncertainti exact amount account clearanc decis total expenditur ecu million lower amount final reimburs commiss complianc audit carri establish correct amount evalu calcul amount final cover clearanc account decis reveal approach appli prior decis consist appar lack document justifi clearanc decis partli due extrem time pressur limit number staff assign task lastli amount declar clear exist qualifi certif weak audit report disallow expenditur financi correct base previou decis financ divis context daili manag eaggf guarante expenditur neg posit correct total ecu million ecu million account clearanc decis tabl tabl detail pai agenc amount clearanc account decis juli conclus member state commiss made signific effort compli regul court audit reveal exist major shortcom number pai agenc accredit grant paragraph regard complianc eaggf expenditur commun rule decis disallow expenditur incur contravent commun rule system paragraph decis made respect expenditur effect month prior commiss written commun paragraph moment final judgement financi consequ made clearanc account decis cover expenditur certifi account commun late consid unsatisfactori paragraph case certif accompani report unsatisfactori meant commiss addit audit work carri paragraph regul amend order stipul possibl appli penalti certif certifi account present late incomplet regard clearanc decis juli inform arriv juli commiss time examin depth document properli paragraph evalu calcul amount final includ clearanc account decis reveal approach appli decis consist paragraph import weak identifi systemat complianc clearanc procedur paragraph commiss commun import document member state late document commun earlier number misunderstand problem connect certif account avoid paragraph decis basi regul ec earlier account clearanc account decis paragraph number case certif carri pai agenc intern auditor definit independ requir regul paragraph internation accept audit standard certifi account submit pai agenc vari qualiti commiss accept account present member state qualif certif commiss claim complianc expenditur subject subsequ clearanc decis accord articl regul eec date decis type base complianc audit commiss paragraph aim council regul ec amend council regul ec minimis number pai agenc small unit possibl meet requir regul set greater effort made reduc number pai agenc paragraph correct late payment commiss regul ec system separ procedur correct advanc payment august hand septemb octob correct clearanc decis breach rule annual paragraph report adopt court auditor luxembourg meet octob court auditor bernhard friedmann presid gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt oj commiss regul ec june amend commiss regul ec oj oj oj oj opinion court auditor decemb oj author respons author grant accredit ministri agricultur member state germani spain author respons includ author länder autonom region provision accredit case problem aris fulfil accredit criteria author respons fix time limit improv light serious problem detect commiss decis ec oj commiss decis ec juli oj germani bavaria stmlu austria vorarlberg landesamt netherland mvo largest agenc term expenditur claim aima itali fega spain onic franc ibea unit kingdom gedidagep greec author german länder author respons grant accredit pai agenc annex ii council document corep meet declar agenc start oper pai agenc catalonia basqu countri navarr remaind start oper budget year council agrifin fin januari result committe perman repres work januari court suggest account opinion decemb oj work document vi rev acc work document vi novemb report applic regul ec respect accredit pai agenc respons pai agenc igfor ministero del tesoro transfer aima commiss guidelin certif pai agenc expenditur materi rang confid level minimum materi report level fix ecu initi certif base sampl document supplementari audit work base sampl court audit concern pai agenc soafd scotland maff england intern board unit kingdom statement issu effect separ claim submit eaggf budget year onward total debtor figur pai agenc submit record amount ecu million commiss decis ec oj commiss decis ec juli oj divis dgvi manag agricultur expenditur divis dgvi clearanc account articl commiss regul ec provis made account commiss commit observ court context da amount question concern correct denmark dkk approxim ecu million franc frf approxim ecu million greec grd approxim ecu million itali itl approxim ecu million total approxim ecu million doubt correct partli fulli anticip respect annual claim account clearanc decis addit clarif obtain altern final judgement made context complianc audit commiss repli gener comment court report concern clearanc account year reform clearanc account procedur inevit difficulti experienc year major reform pai agenc long time make requir meet accredit criteria list annex regul ec small number fail prepar account time deadlin certifi bodi fail complet audit deadlin perform audit work insuffici volum scope year commiss monitor member state accredit procedur close ensur criteria uniformli appli pai agenc put requisit substanti improv place reason time limit laid articl regul end year commiss concentr monitor work certif bodi ensur work high profession standard uniform level audit work perform financi effect auditor find evalu insist requir audit work complet agre propos account concern clear result account pai agenc clear month regul time limit consider effort made concern member state commiss bore fruit virtual pai agenc fulli accredit account report receiv good time account clear time limit commiss continu give highest prioriti ensur continu success reform expect improv control result high level complianc commun rule low rate irregular expect complex environ cap execut summari reform procedur requir pai agenc assum full respons payment execut ensur claim properli check authoris reason peculiar member state concern pai agenc discharg respons respect categori expenditur depart discharg design pai agenc satisfi accredit criteria result reform control structur member state fragment transpar respons depart concern defin scope reduct number pai agenc commiss encourag member state lowest number commiss insist subsequ year audit report certif bodi follow correct measur requir pai agenc risk loss fund persist decis complianc procedur audit account shortcom found remedi member state show higher level complianc legal requir procedur clear financi year account virtual pai agenc clear time limit guidelin court refer discuss repres member state septemb good time assist auditor commiss close monitor accredit procedur prevent attent devot certif procedur shortcom detect relat complianc accredit criteria prevent commiss clear pai agenc account deadlin set pai agenc concern correct action irregular occas failur recov financi consequ drawn complianc decis articl regul eec member state continu submit inform lead adjust amount correct appli stage procedur commiss close monitor effect correct measur requir pai agenc recoveri undu payment occas shortcom risk loss fund persist decis complianc procedur shortcom found remedi accredit pai agenc structur develop pai agenc commiss regret pai agenc accredit member state octob dai reform effect refus payment pai agenc met deadlin disproportion desir effect commiss consid import review procedur prior accredit properli carri meant formal accredit grant strictli requir reform pai agenc centralis account inform receiv depart bodi power control enquiri greec spain itali uk court report unsatisfactori situat ar reform procedur requir pai agenc assum full respons payment execut ensur claim properli check authoris reason peculiar member state concern pai agenc discharg respons respect categori expenditur depart discharg design pai agenc satisfi accredit criteria germani spain constitut region govern autonom power respect nation govern depart pai agenc establish nation level assum respons claim administ region author region requir design depart respons ensur depart concern compli accredit criteria annual account certifi order meet object keep number pai agenc strict minimum member state encourag design pai agenc independ region result reform control structur member state fragment transpar respons depart concern defin scope reduct number pai agenc commiss encourag member state lowest number member state develop structur implement control eaggf guarante scheme commiss attempt accommod structur provid object laid accredit guidelin met commiss accept accredit pai agenc payment imprest account holder condit amount concern limit central depart issu bind instruct detail central account posit supervis implement technic depart intern audit signific accredit criteria weak affect accredit commiss give detail consider court find present tabl comment tabl signific improv made commiss stress clearanc account base certif account failur meet accredit criteria prevent clearanc certif issu commiss found major shortcom number pai agenc case shortcom establish commiss letter member state request appli articl regul eec inform commiss remedi measur decid deadlin fix action requir conclud protocol bodi case deleg duti recruit train addit intern audit staff develop account system complet short space time case provision accredit grant commiss continu monitor pai agenc ensur progress made deadlin respect improv situat prevail account clear certif account certifi bodi commiss agre principl certifi bodi fulli independ pai agenc small pai agenc commiss accept administr burden minimum insist separ depart creat undertak intern audit certif account case commiss requir addit assur member state independ depart certifi account evid certifi bodi report give bias view situat account proper function pai agenc commiss work certifi bodi close evid certifi bodi behav improperli disclos problem report commiss chang auditor requir date larg number spot inspect evid sort emerg commiss guidelin regul ec annex framework audit eaggf account mission carri commiss respect accredit procedur occas discuss audit issu certifi bodi appoint member state basi experi gain accredit mission commiss found suppli certifi bodi inform expect relev smaller newer pai agenc audit commiss expert group meet certifi bodi held septemb audit work certif account meet detail guidelin court refer made discuss repres certifi bodi commiss constantli evalu certif process improv problem delai obtain certifi account commiss insist receiv reliabl account evid satisfactori audit work clear account meant delai decis number pai agenc deadlin clearanc account met decis april clear pai agenc account materi commiss stress account pai agenc clear suffici evid obtain mean audit mission account materi true complet accur comment itali point commiss carri check includ amount concern neg expenditur declar ministri agricultur consid reason solut expenditur longer declar ministri properli regist pai agenc member state legal oblig suppli tabl refer court point trial period commiss intend draw legisl make report debt compulsori figur sum ow commun situat record recoveri debt remain unsatisfactori pai agenc commiss issu guidelin subject begun intern discuss possibl appli correct respect long outstand case audit mission concentr matter decis clearanc account commiss clearanc decis delai experienc respect occur clearanc case virtual pai agenc decis statutori time limit commiss clearanc decis expenditur commit breach rule exclud clearanc budgetari disciplin provis qualif refer court commiss financi correct propos complianc procedur provid articl regul eec month time limit appli correct case complianc reckon date notif commiss find respect relev case letter member state bilater discuss report concili bodi procedur design ensur correct propos commiss fair equit member state proper repli take consider amount time modif amount declar commiss accept difficulti due year applic procedur overlap situat continu improv member state continu submit inform lead adjust amount correct appli stage procedur adjust annual declar control mission commiss unhappi evid present reduct made account amount ad spanish declar part amount certifi certifi bodi commiss accept commiss carefulli examin adjust made account pai agenc unit kingdom refus expenditur explan inadequ financi correct made respons financ divis legal requir laid rule budgetari disciplin reduct late payment septemb half octob decid time book financi year recognit account realiti accredit criteria pai agenc book expenditur dai execut dai end month practic effect chang refer month calcul correct respect late payment unit kingdom exce limit correct effect pursuant articl regul ec relat public storag account commiss declar decemb pursuant articl regul drawn financi year articl regul ec requir correct member state account mention court notifi march year charg commiss decis april notif expenditur late deadlin met clearanc procedur correct relat account aspect question conform detect year inspect declar incorpor member state incorpor account clearanc declar member state clearanc declar incorpor correct confirm account clearanc take place decis regul ec greec franc portug hand member state incorpor correct account clearanc decis financi effect case shown account year budgetari head concern head clearanc happen denmark point deduct advanc made august confirm complianc conform clearanc procedur commiss follow case context complianc audit qualif account carefulli examin short time repli point clear evid complianc correct made qualif base incorrect evalu certifi bodi evid need correct made clearanc decis prejudic subsequ complianc decis member state continu present inform lead adjust amount correct appli stage procedur member state concern reduct correct made monthli advanc annual decis denmark itali repli denmark point italian case explain court text point refund ecu million adjust requir itali declar public storag expenditur conclus major shortcom identifi analys respect undu payment follow close monitor signific improv note clear account explain repli procedur appli conform correct take time exercis member state right repli appeal concili bodi expect total correct order magnitud previou year clearanc reform success level correct fall year member state improv level complianc commun rule clearanc decis view radic reform rule clearanc procedur fact certif audit conduct time find result analysi certif report account case number pai agenc requir supplementari audit work carri propos clearanc account made basi satisfactori evid accur inform receiv need time examin carefulli conclus drawn clearanc decis financi year april cover expenditur virtual pai agenc regul allow applic penalti clearanc document late incomplet prepar commiss consid case dealt correctli accord inform time decis refer repli relev paragraph commiss insist subsequ year audit report certif bodi follow correct measur requir pai agenc risk loss fund persist decis complianc procedur document court refer guidelin certif bodi accredit author discuss repres septemb good time assist auditor commiss close monitor accredit procedur prevent attent devot certif procedur commiss accept bodi undertak intern audit certifi pai agenc account strict condit certif audit carri profession independ manner audit requir scope report complet commiss monitor work certifi bodi close evid certifi bodi behav improperli disclos problem report commiss chang auditor requir date larg number spot inspect evid sort emerg financi correct propos conform procedur provid articl regul eec month time limit appli correct case conform reckon date notif commiss find relev case letter member state bilater discuss report concili bodi procedur design ensur correct propos commiss fair equit member state proper repli take consider amount time reform procedur requir pai agenc assum full respons payment execut ensur claim properli check authoris reason peculiar member state concern pai agenc discharg respons respect categori expenditur depart discharg design pai agenc satisfi accredit criteria result reform control structur member state fragment transpar respons depart concern defin scope reduct number pai agenc commiss encourag member state lowest number legal requir laid rule budgetari disciplin reduct late payment septemb half octob decid time book financi year regul ec oj amend council regul eec commiss regul ec juli oj