16. 7. 87 Official Journal of the European Communities No L 195/43 COMMISSION DECISION of 19 June 1987 on the clearance of the accounts presented by the Member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee Section, expenditure for 1983 (87/368/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 3769/85 (%), and in particular Article 5 (2) thereof, After consulting the Fund Committee, Whereas, under 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 1983 and the latter has carried out on-the- spot inspections as provided for in Article 9 (2) of Regula- tion (EEC) No 729/70 ; Whereas Article 8 of Commission Regulation (EEC) No 1723/72 of 26 July 1972 on the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund, Guarantee Section (}), as last amended by Regula- tion (EEC) No 422/86 (¥), 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 char- geable to the Fund, Guarantee Section, and also the deter- mination of the amount of the Community’s financial resources still available in each Member State ; whereas Article 99 of the Financial Regulation of 21 December 1977 (%) stipulates that the differences between the expen- diture charged to the accounts for the relevant year under Article 98 of the Financial Regulation and that recognized by the Commission when the accounts are cleared must be charged in respect of the year during which the clearance takes place; () OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 362, 31. 12. 1985, p. 17. () OJ No L 186, 16. 8. 1972, p. 1. (9 OJ No L 48, 26. 2. 1986, p. 31. () OJ No L 356, 31. 12. 1977, p. 1. Whereas, under Articles 2 and 3 of Regulation (EEC) No - 729/70, only refunds on exports to third countries and intervention to stabilize agricultural markets, respectively granted and undertaken according to Community rules within the framework of the common organization of agricultural markets, may be financed; whereas the inspections carried out show that a part of the expendi- ture declared by the Member States does not meet these 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 the two amounts and the differences between the expenditure recognized as chargeable to the EAGGF, Guarantee Section, and that charged in respect of the year are shown in the Annex to this Decision ; Whereas the Member States have been fully informed of the corrections made to their accounts, and have been able to give their views thereon; Whereas, with regard to France, Italy and the Nether- lands, certain amounts shown in the Annex are not covered by this Decision since further verification is required ; whereas these amounts must therefore be deducted from the expenditure declared in respect of the present year ; whereas they will be cleared with the 1984 expendtiture ; Whereas expenditure disallowed for Italy comprised an amount of Lit 5761 104 981 concerning consumption aid for olive oil and an amount of Lit 1 439 671 971 concer- ning ‘export refunds, these amounts must be charged to the Member State under this Decision; whereas the special circumstances of these cases, however, justify re-: examination by the Commission of the disallowance during the present clearance on the occasion of the clea- “rance of the accounts for the subsequent year, provided the Member State provides the necessary evidence within two weeks of the date of notification of the present Deci- sion ; whereas the present Decision is nonetheless imme- diately executory ; Whereas, when clearing the accounts for preceding years, the Commission deferred its decision as to the validity or certain expenditure, and stated that it might either