23.10.1999 Official Journal of the European Communities L273/5 COMMISSION REGULATION (EC) No 2245/1999 of 22 October 1999 amending Regulation (EC) No 1663/95 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section 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 agricultural policy (), as last amended by Regulation (EC) No 1287/95 (3), and in particular Articles 4(6) and 5(3) thereof, Whereas: (1)  in the light of experience, a number of changes and clarifications should be made to Commission Regulation (EC) No 1663/95 (*), as last amended by Regulation (EC) No 896/97 (%, in particular with regard to the accredita- tion criteria for executing payments and the provisions concerning the need to avoid conflicts of interest in the work of persons occupying positions of responsibility in paying agencies; (2)  details of amounts still to be recovered should be included in the annual accounts of paying agencies; (3) it is neither right nor fair for the Commission to give an evaluation of the expenditure it intends to exclude under Atrticle 5(2)(c) of Regulation (EEC) No 729/70 as a result of its findings before the Member State has had the opportunity to reply; (4)  expenditure must be excluded for the whole period during which Community rules are infringed; (5)  the EAGGF Committee has delivered a favourable opinion, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 166395 is amended as follows: 1. Article 2(3) is replaced by the following: ‘The form and content of the accounting information referred to in paragraph 1 shall be established in accordance with the procedure provided for in Article 13 of Regulation (EEC) No 729/70. 4, 28.4.1970, p. 13. 25, 8.6.1995, p. 1. 58, 8.7.1995, p. 6. 28, 21.5.1997, p. 8. Y 2. The following point (f) is added to Article 5(1): ‘(f) a summary of amounts in the process of being recov- ered, broken down by financial year in which the recovery order was issued and a summary of the amounts recognised during the year as unrecoverable.’ . Article 8(1) is replaced by the following: ‘1. If, as a result of an enquiry, the Commission considers that expenditure has not been effected according to Community rules, it shall notify the Member State concerned of the results of its checks and indicate the corrective measures to be taken to ensure future compli- ance. The communication shall refer to this Regulation. The Member State shall reply within two months and the Commission may modify its position in consequence. In justified cases, the Commission may extend the period allowed for reply. After expiry of the period allowed for reply, the Commis- sion shall invite the Member State to a bilateral discussion and the parties shall endeavour to reach agreement on the measures to be taken and on an evaluation of the gravity of the infringement and the financial loss to the Community. Following that discussion and any deadline after the discus- sion fixed by the Commission, after consultation of the Member States, for the provision of further information or, where the Member State does not accept the invitation to a meeting before the deadline set by the Commission, after that deadline has passed, the Commission shall formally communicate its conclusions to the Member State, referring to Commission Decision 94[442[EC (*). Without prejudice to the fourth subparagraph of this paragraph, that communication shall include an evaluation of any expendi- ture the Commission intends to exclude under Article 5(2)(c) of Regulation (EEC) No 729/70. The Member State shall inform the Commission as soon as possible of the corrective measures adopted to ensure compliance with Community rules and the date of their entry into force. The Commission shall, as appropriate, adopt one or more Decisions under Article 5(2)(c) of Regu- lation (EEC) No 729/70 to exclude expenditure affected by non-compliance with Community rules up to the date of entry into force of the corrective measures. (*) O] L 182, 16.7.1994, p. 45.