L 55/12 Official Journal of the European Union 1.3.2005 COMMISSION REGULATION (EC) No 349/2005 of 28 February 2005 laying down rules on the Community financing of emergency measures and of the campaign to combat certain animal diseases under Council Decision 90/424/EEC THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (), and in particular Article 3(4) thereof, Whereas: 1 Articles 3, 4, 6 and 11 of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field () provide for Member States to benefit, subject to compliance with certain rules, from a Community financial contribution for the eradication of diseases, in the situations described in those Articles. In accordance with Article 6(3) and Article 11(5) of Decision 90/424[EEC, decisions relating to such financial contributions must set out the eligible costs, and Articles 4 and 11 refer to the provisions, particularly the procedural provisions, of Article 3. By virtue of Article 40a of Decision 90/424/EEC, expen- diture subject to funding under the terms of that Decision is managed directly by the Commission, in accordance with Article 148 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (%). However, Regulation (EC) No 1258/1999 does not include any rules on the management of such appro- priations. Furthermore, Decision 90/424[EEC lays down eligibility conditions for Community financial contri- butions. Those conditions need to be clarified. With a view to achieving simplification and transparency in the financial management of these appropriations, ensuring equal treatment for Member States and avoiding the risk of overvaluing animals or products eligible for compensation, it would appear appropriate to provide detailed clarifications and to lay down rules () OJ L 160, 26.6.1999, p. 103. (® OJ L 224, 18.8.1990, p. 19. Decision as last amended by Regulation (EC) No 806/2003 (O] L 122, 16.5.2003, p. 1). () O] L 248, 16.9.2002, p. 1. (10) (11) (12) applicable to requests for reimbursement submitted by Member States, especially with regard to the period within which payment should be made to the owner of the animals or products, and the amounts eligible for Community financial support. In order to ensure sound financial management, rapid information on disease management is needed, and in particular regular estimates of the expenditure incurred by Member States. Under Article 3(2) of Regulation (EC) No 1258/1999, veterinary and plant health measures undertaken in accordance with Community rules must be financed by the Guarantee section of the European Agricultural Guidance and Guarantee Fund. Articles 8 and 9 of that Regulation apply for the purposes of financial control. In view of the special characteristics of equidae breeding and their consequences for the management of equidae diseases, it is necessary to exclude equidae from the scope of this Regulation, without prejudice to the provisions of Decision 90/424/EEC. It is necessary to specify the rate to be applied when converting requests for reimbursement submitted in national currencies within the meaning of Article 1(d) of Council Regulation (EC) No 2799/98 of 15 December 1998 establishing agrimonetary arrangements for the euro (¥). The rules for the conduct of financial audits need to be specified. The Commission should have the possibility of adjusting the deadlines and reduction rates for eligible expenditure contained in this Regulation, where well-founded justifi- cations are put forward by Member States, especially in connection with the adaptation of administrative provisions. The measures provided for in this Decision are in accordance with the opinion of the Committee of the European Agricultural Guidance and Guarantee Fund, () O] L 349, 24.12.1998, p. 1.