23.12.1999 Official Journal of the European Communities L 331/55 COMMISSION REGULATION (EC) No 2760/1999 of 22 December 1999 amending Regulation (EEC) No 3149/92 laying down detailed rules for the supply of food from intervention stocks for the benefit of the most deprived persons in the Community THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 3730/87 of 10 December 1987 laying down the general rules for the supply of food from intervention stocks to designated organisations for distribution to the most deprived persons in the Community ('), as amended by Regulation (EC) No 2535/95 (%), and in particular Article 6 thereof, Whereas: (1)  Article 4 of Commission Regulation (EEC) No 3149/ 92 (%), as last amended by Regulation (EC) No 267/96 (4, lays down the detailed rules on invitations to tender opened in the Member States with a view to imple- menting the annual plan. It should be explicitly stated that these invitations must include all the necessary provisions on the delivery of the supplies and provision should be made to adjust payment for them based on compliance or otherwise with the requirements laid down; (2)  Article 6 of Regulation (EEC) No 3149/92 stipulates that the transport costs are to be reimbursed on the basis of flat rates fixed in the Annex to the Regulation. In the light of experience, such fixing is no longer appropriate and the transport costs must be reimbursed on the basis of the duly justified real costs established on the basis of an invitation to tender procedure under Article 4(3) of the above Regulation. It should be specified, however, that reimbursement of the transport costs between the storage depots of the charitable organisation and the place of final distribution is effected on the basis of supporting evidence; (3)  should the products needed to implement the plan be unavailable in one or more Member States, intra- Community transfers of stored products should be orga- nised in accordance with Article 7 of Regulation (EEC) No 3149/92. With a view to streamlined management, these transfers should be organised at the start of the annual exercise and provisions should be made for appropriate adjustments; () O] L 352, 15.12.1987, p. 1. () O] L 260, 31.10.1995, p. 3. () O] L 313, 30.10.1992, p. 50. (% O] L 36, 14.2.1996, p. 2. (4)  for EAGGF Guarantee Section accounting purposes, the accounting value of the beef from intervention stocks is the intervention price subject to coefficients fixed for the various cuts. These coefficients need to be amended based on changes in the conversion coefficients used for the various cuts, especially under tenders opened to manage the market in these products; (5)  attention should be drawn to the Member States' obliga- tion to take all the necessary steps to ensure that the annual plan is properly carried out, and to anticipate and penalise irregularities noted during the provision of supplies; (6)  the measures provided for in this Regulation are in accordance with the opinions of all the management committees concerned, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EEC) No 3149/92 is hereby amended as follows: 1. The following paragraph 5 is added to Article 4: ‘5. The invitations to tender shall include the necessary provisions on the supply operation, especially as regards the products' quality, packaging and marking. They shall also include a provision to the effect that if the quality, pack- aging or marking of the products noted at the time fixed for their supply does not correspond exactly to what was stipu- lated, but does not prevent the goods from being accepted for their intended use, the competent authorities can apply reductions when calculating the amoung payable’ 2. Article 6(1) is replaced by: ‘1. On duly substantiated application to the competent authority in each Member State, the charitable organisations designated to distribute the products shall be reimbursed for transport costs on the territory of the Member State between the storage depots of the charitable organisations and the points of distribution to the beneficiaries.’ 3. Article 6(2) is deleted. 4. Article 7(1) is replaced by the following: ‘1. When products included in the plan are not available from intervention in the Member State where such products are required, the Commission shall authorise, in accordance with the procedure laid down in Article 6 of Regulation