commiss regul ec juli lai detail rule applic council regul eec procedur clearanc account eaggf guarante section commiss european commun regard treati establish european commun regard council regul eec april financ common agricultur polici amend regul ec articl thereof reform procedur clearanc account put effect council regul ec establish detail rule certif clearanc annual account accredit pai agenc number natur measur financ eaggf guarante section techniqu record transmit inform requir revis natur content inform provid commiss purpos clearanc account commiss regul eec amend regul eec repeal eaggf committe deliv opinion time limit set chairman adopt regul articl limit number pai agenc accredit member state pursuant articl regul eec set member state consult commiss commiss make obstacl number present complianc time limit laid articl regul transpar check oper fund commiss inform fund committe pai agenc accredit member state pai agenc member state inform commiss author compet author issu withdraw accredit set period allow adjust mean articl regul eec accredit pai agenc compet author satisfi administr account arrang bodi concern offer guarante refer articl regul eec criteria establish member state appli compet author purpos accredit take account commiss guidelin criteria set annex failur meet criteria signific relev pai agenc oper lead applic articl abovement regul decis accredit basi examin cover administr account condit includ adopt protect commun interest advanc paid guarante obtain intervent stock amount collect examin includ arrang execut payment safeguard treasuri secur comput system mainten account record divis duti adequaci intern extern control respect transact financ guarante section eaggf compet author satisfi pai agenc examin compli relev requir proce accredit address pai agenc instruct relat administr account arrang condit pai agenc requir fulfil accredit grant accredit provision grant period fix relat serious problem pend implement requisit administr account arrang accredit withdrawn member state design pai agenc accord condit articl regul eec paragraph articl ensur payment beneficiari interrupt act accredit consist written confirm bodi meet criteria accredit relev set instruct period set commun commiss commun provid articl regul eec provid pai agenc accredit accompani inform respect pai agenc respons vest alloc respons depart relationship bodi public privat hold respons execut measur charg expenditur fund procedur claim beneficiari receiv verifi valid expenditur author paid account provis intern audit inform provid articl regul eec appli includ instruct relat administr account arrang adapt pai agenc requir carri order avoid withdraw accredit period allow implement articl coordin bodi refer articl regul eec act sole repres member state commiss question relat eaggf guarante section distribut commun text guidelin relat thereto pai agenc bodi respons implement promot harmon applic commun commiss inform stipul regul regul eec hold dispos commiss full record account inform requir statist control purpos send commiss inform held documentari form pai agenc author bodi inform pai agenc author bodi pai agenc fulfil role coordin bodi provid respons perform task coordin bodi accord nation procedur call administr bodi depart account technic expertis member state commun commiss inform written constitut coordin bodi administr account intern control condit relat oper form content account inform refer paragraph establish commiss consult fund committe transmit member state month entri forc regul modif commun member state month event occas modif member state implement modif requir inform system time limit fix commiss consult fund committe articl certif refer articl regul eec establish depart bodi operation independ pai coordin agenc technic vocat certifi bodi certif base examin procedur sampl transact cover complianc payment commun rule capabl pai agenc administr structur ensur complianc check payment made certifi bodi conduct examin internation accept audit standard check undertaken end financi year januari year certifi bodi draw certif report find state gain reason assur account transmit commiss true complet accur intern control procedur oper satisfactorili pai agenc accredit member state reli attest issu depart bodi certifi account respect pai agenc provid receiv assur scope standard audit perform equival requir laid paragraph report refer paragraph state pai agenc procedur regard accredit criteria give reason assur oper charg fund compli commun rule recommend made improv system annual account refer articl regul accord book record pai agenc statement expenditur intervent oper provid articl materi true complet accur record oper charg fund financi interest commun properli protect advanc paid guarante obtain intervent stock amount collect recommend improv system address pai agenc report accompani inform number qualif staff undertak audit work number transact examin level materi confid obtain weak found recommend made improv oper certifi bodi audit bodi intern extern pai agenc part certifi bodi assur matter report gain articl purpos clearanc account pursuant articl regul eec member state send commiss annual account expenditur charg guarante section fund report establish pursuant articl regul depart bodi certif report establish certifi bodi bodi document refer paragraph copi commiss februari year end financi year concern request commiss initi member state inform relat clearanc account concern commiss deadlin commiss set take account amount work requir provid inform absenc inform commiss clear account basi inform possess deadlin commiss accept request delai send inform justifi case address deadlin articl account refer articl includ expenditur summar item subitem commun budget summari intervent oper statement quantiti locat stock end financi year inform expenditur confirm detail transact held comput file dispos commiss confirm detail movement intervent storag held pai agenc file explan differ expenditur declar annual account declar period document refer articl commiss regul eec correct pursuant articl regul report refer articl regul inform coordin bodi pai agenc except transact technic difficulti experienc financi year concern signific modif previou report inform articl articl support document expenditur financ amount recov eaggf guarante section dispos commiss year commiss clear account financi year concern case clearanc account decis subject proceed court justic european commun year conclus proceed articl account clearanc decis pursuant articl regul eec determin amount expenditur effect member state financi year question recogn chargeabl eaggf prejudic decis subsequ accord paragraph articl amount result decis recover payabl member state establish deduct advanc paid respect financi year concern expenditur recogn year subparagraph amount deduct ad advanc payabl month month clearanc account decis effect commiss commun member state concern result verif inform suppli amend propos march end financi year reason attribut member state concern commiss unabl clear account member state april year commiss notifi member state enquiri propos undertak pursuant articl regul eec articl result enquiri commiss consid expenditur effect commun rule commun member state concern find correct measur ensur futur complianc evalu expenditur propos exclud pursuant articl regul eec commun make refer regul member state repli month commiss modifi posit consequ justifi case commiss agre extend period repli expiri period allow repli commiss initi bilater discuss parti endeavour agreement measur commiss formal commun conclus member state refer commiss decis ec decis refer articl regul eec examin report drawn concili bodi provis laid direct ec deduct commun financ refer articl regul eec made advanc relat expenditur month decis pursuant articl member state request warrant materi deduct consult fund committe commiss appoint date articl regul eec repeal effect octob remain applic clearanc account guarante fund financi year articl regul enter forc seventh dai public offici journal european commun appli financi year begin octob regul bind entireti directli applic member state brussel juli commiss franz fischler member commiss oj oj oj oj oj oj annex guidelin criteria accredit pai agenc criteria accredit pai agenc suffici assur proper function administr organ system intern control mainten document pursuant articl regul eec small scale oper pai agenc justifi applic simplifi criteria respect criteria signific relev pai agenc oper lead applic articl regul establish pai agenc agenc form formal act lai agenc power oblig respons relat eaggf guarante expenditur defin articl regul eec set agenc administr structur agenc execut princip function respect eaggf guarante expenditur author payment object function establish amount paid claimant conform commun rule ii execut payment object function issu instruct agenc banker case government payment offic pai author amount claimant assigne iii account payment object function record payment agenc separ book account eaggf expenditur form electron data process system prepar period summari expenditur includ monthli annual declar european commiss book account record asset financ fund intervent stock unclear advanc debtor prejudic deleg provid point agenc dispos servic intern audit servic object servic equival procedur ensur agenc system intern control oper effect intern audit servic independ agenc depart report directli agenc top manag ii technic servic object servic verifi fact payment claimant base fact matter qualiti characterist product livestock land date deliveri transform product check technic natur verif fact assur oper control inspect system major role technic servic monitor control system part author function technic servic deleg bodi provid condit fulfil respons oblig bodi notabl control verif complianc commun rule defin ii bodi dispos effect system ensur fulfil respons satisfactori manner iii bodi explicitli confirm agenc fact fulfil respons describ mean emploi iv agenc inform regular time basi result control effect suffici control account claim settl work perform detail report accompani claim batch claim report cover market year report accompani attest elig approv claim natur scope limit work physic administr check exhaust perform sampl claim claim select identifi sampl method result inspect measur respect discrep irregular report support document submit agenc suffici provid assur requir check elig author claim perform document relat claim author control effect retain bodi bodi agenc set procedur ensur locat document relev specif payment made agenc record document made inspect agenc offic request person bodi inspect document includ agenc staff deal claim agenc intern audit servic bodi attest agenc annual declar mandat offici european union agenc administr structur provid separ function author execut account payment respons separ administr subunit respons defin organ chart administr structur provid function technic servic perform author depart case agenc adopt procedur offer equival guarante agenc lai detail written procedur receipt record process claim inclus descript document ii divis duti offici respons respons author pai account sum charg eaggf offici perform task work come supervis offici respons offici defin write includ set financi limit author staff train polici rotat staff sensit posit altern increas supervis iii offici respons author dispos detail check list verif requir undertak includ support document claim attest check perform attest made electron mean subject condit refer subparagraph vi evid review work senior member staff iv claim author payment suffici check made verifi compli commun regul check includ requir regul govern specif measur aid claim requir pursuant articl regul eec prevent detect fraud irregular regard risk present check undertaken check list perform attest claim batch claim procedur ensur payment made claimant bank account assigne payment execut agenc banker government payment offic chequ mail work dai date charg eaggf procedur adopt ensur payment transfer execut chequ cash recredit fund payment made cash approv author offici supervisor made electron mean provid level secur mean ensur ident signatori enter electron record vi claim process comput system access comput system protect control inform enter system properli valid ensur input error detect correct data enter modifi valid author offici individu password attribut ident offici enter modifi data programm record oper log password chang regularli avoid misus comput system protect unauthor access physic control data back copi store separ safeguard locat data entri check logic check aim detect inconsist extraordinari data vii agenc procedur ensur chang commun regul rate aid applic record instruct databas checklist updat good time payment advanc identifi account record procedur adopt ensur guarante obtain financi institut fulfil condit regul eec approv author deliv guarante remain valid clear call met simpl request agenc ii advanc clear stipul time limit overdu clear promptli identifi guarante promptli call iii clear advanc subject control author offic payment account intervent storag ensur quantiti cost correctli promptli process record identifi lot correct account stage accept offer physic dispos product complianc scheme regul ensur quantiti natur stock locat determin time stock physic verifi regular basi person bodi depart independ stockkeep account procedur ensur monthli annual declar complet accur time error omiss detect correct check reconcili perform interv exceed month intern audit servic verifi procedur adopt agenc adequ ensur complianc commun regul verifi account accur complet time verif limit select measur sampl transact provid audit plan ensur signific area includ depart respons author cover period exceed year servic work perform internation accept standard record work paper result report recommend address agenc top manag audit plan report made certifi bodi offici european union mandat undertak financi audit sole purpos apprais effect intern audit function paragraph appli mutati mutandi neg expenditur levi forfeit guarante reimburs payment agenc requir collect behalf guarante section eaggf agenc set system recognit amount due eaggf record debtor ledger debt prior receipt debtor ledger inspect regular interv aim take action collect debt overdu agenc deleg respons collect categori neg expenditur bodi subject condit set point adapt addit condit bodi report agenc regular time basi monthli revenu recogn moni receiv agenc ensur claim receiv dealt expediti oj