6. 5. 92 Official Journal of the European Communities No L 121/29 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 31 March 1992 on the clearance of certain Member States’ accounts in respect of expenditure incurred in 1984, 1985, 1986 and 1987 on agricultural products supplied as food (Only the Spanish, Danish, German, Greek, English, French and Italian texts are authentic) (92/235/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2681/74 of 21 October 1974 on Community financing of expendi- ture incurred in respect of the supply of agricultural products as food aid ('), and in particular the second indent of Article 3 (2) thereof, After consulting the European Agricultural Guidance and Guarantee Fund Committee, Whereas the Member States have sent to the Commission the supporting statements required for clearance of the accounts pursuant to Article 7 of Commission Regulation (EEC) No 249/77 (3, as last amended by Regulation (EEC) No 681/86(); Whereas, pursuant to Article 1 of Regulation (EEC) No 249/77, only the net quantities taken over by the () OJ No L 288, 25. 10. 1974, p. 1. () O] No L 34, 5. 2. 1977, p. 21. () O] No L 62, 5. 3. 1986, p. 7 consignee at the point of delivery proQided for in Community rules can be financed; Whereas expenditure is financed on the basis of the rele- vant provisions of the mobilization regulations and calls for tender for each operation and of Commission Regula- tion (EEC) No 1974/80 of 22 July 1980 laying down general rules of application for the execution of certain food-aid schemes in the form of cereals and rice (*), as last amended by Regulation (EEC) No 3817/85 (*), and Regu- lation (EEC) No 1354/83 of 17 May 1983 laying down general rules for the mobilization and supply of skim- med-milk powder, butter and butteroil as food aid (¥), as amended by Regulation (EEC) No 1886/83(); Whereas some of the relevant expenditure does not comply with these provisions and must be disallowed ; whereas the amounts concerned for the four years are for Belgium Bfrs 57 037 055, for Denmark Dkr 115 694,03, for Germany DM 100 259,87, for Greece Dr 34 328 107, for Spain Pta 19 395 599, for France FF 172766 117,95, for Ireland £Irl 80 791,50 for Italy Lit 508 455 492, for Luxembourg Lfrs 19 659, for the Netherlands HFI 486 561,29 and for the United Kingdom £ 141 391,15 ; () OJ No L 192, 26. 7. 1980, p. 11. () OJ No L 368, 31. 12. 1985, p. 16. () OJ No L 142, 1. 6. 1983, p. 1. () OJ No L 187, 12. 7. 1983, p. 29.