8. 12. 93 Official Journal of the European Communities No L 301/13 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 25 November 1993 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1990 of the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section : (93/659/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, - Having regard to the Treaty establishing the European 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 (), and in particular Article 5 (2) thereof, After‘ consulting the Fund Committee, Whereas, pursuant to Article 5 (2) (b) of Regulation (EEC) No 729/70, the Commission, on the basis of the annual accounts presented by the Member States, clears the accounts of the authorities and bodies referred to in Article 4 of that Regulation ; Whereas the Member States have transmitted to the Commission the documents required to clear the accounts for 1990 ; whereas on the basis of Article 5 (2) (a) of Regulation (EEC) No 729/70 the 1990 financial year began on 16 October 1989 and ended on 15 October 1990 ; Whereas the Commission has carried out the checks provided for in Article 9 (2) of Regulation (EEC) No 729/70; Whereas Article 8 of Commission Regulation (EEC) No 1723/72 of 26 July 1972 on making up accounts for the European Agricultural Guidance and Guarantee Fund, () OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 185, 15. 7. 1988, p. 1. Guarantee Section (®), as last amended by Regulation (EEC) No 295/88 (%), provides that the decision to clear the accounts must include the determination of the amount of expenditure incurred in each Member State during the financial year in question recognized as chargeable to the Guarantee Section of the Fund ; whereas Article 102 of the Financial Regulation of 21 December 1977 (%), as last amended by Regulation (Euratom, ECSC, EEC) No 610/90 (%), provides that the outcome of the clearance decision, that is to say, any discrepancy between the total expenditure booked to the accounts for a finan- cial year pursuant to Articles 100 and 101 and the total expenditure recognized by the Commission when clear- ing the accounts, is to be booked under a single article, as additional expenditure or a reduction in expenditure ; Whereas,  pursuant to Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds on exports to third coun- tries and intervention to stabilize agricultural markets, respectively granted and undertaken according to Community rules within the framework of the common organization of the agricultural markets, may be financed ; whereas the inspections carried out show that part of the expenditure declared by the Member States does not meet those conditions and therefore must be disallowed ; whereas the amounts declared by each of the Member States concerned, those recognized as chargeable to the EAGGF Guarantee Section and the differences between () OJ No L 186, 16. 8. 1972, p. 1. () OJ No L 30, 2. 2. 1988, p. 7. () OJ No L 356, 31. 12. 1977, p. 1. () OJ No L 70, 16. 3. 1990, p. 1. -