15. 11. 91 Official Journal of the European Communities No L 314/47 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 31 October 1991 amending Decision 90/644/EEC concerning the clearance of the accounts of the Member States in respect of the expenditure financed by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund for the financial exercise 1988 (91/583/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricul- tural policy ('), as last amended by Regulation (EEC) No 2048/88 (3, and in particular Article 5 (2) thereof, After consulting the Fund Committee, Whereas by way of Decision 90/644/EEC (°) the Commis- sion provisionally disallowed an amount of FF 446 472 537 relating to non-collection of the additional levy in the milk sector; whereas the Commission stated its readiness to re-examine this Decision provided France produced proof capable of removing the doubts regarding the correct application of the scheme in question; whereas this proof has now been provided both by on-the-spot checks and by a new study of the statistics available ; whereas the amount specified during the 1988 clearance procedure can therefore be released; Whereas, as regards export refunds granted on cereals and sugar, Decision 90/644/EEC disallowed the following amounts : DM 27 510 204 in the case of Germany; Fi 125403941 in the case of the Netherlands; FF. 547 383 456 in the case of France and Dkr 45 027 353 in () OJ No L 94, 28. 4. 1970, p. 13 () OJ No L 185, 15. 7. 1988, p. () OJ No L 350, 14. 12. 1990, p. sz the case of Denmark ; whereas the Commission, however, undertook to re-examine that Decision if the Member States concerned carried out a further check of the expen- diture in question and supplied proof capable of remo- ving the doubts regarding the justification for the remov- ing declared; whereas the subsequent investigation of exporting firms in Germany, the Netherlands and Denmark did not reveal anomalies in the declaration ; whereas the Community should therefore assume respon- sibility for the amounts specified in the case of Germany, Denmark and the Netherlands ; whereas it is not possxble to reach a similar decision in the case of France, glven the delays in the carrying out of this supplementary investiga- tion in that Member State, HAS ADOPTED THIS DECISION : Article 1 The Annex to Decision 90/644/EEC is hereby replaced by the Annex to this Decision as regards Denmark, Germany, France and the Netherlands. Article 2 1. The following amounts are repaid to Member States in the framework of advances effected for the 1991 exer- cice :