No L 15/28 Official Joumnal of the European Communities. 19. 1. 89 COMMISSION DECISION of 23 December 1988 on the clearance of the Member States’ accounts in respect of expenditure incurred in 1980, 1981, 1982 and 1983 on agricultural products supplied as food (Only the Danish, German, Greek, English and French texts are authentic) (89/36/EEC) THE COMMISSION OF THE BUROi’EAN 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 expenditure incurred in respect of the supply of agricultural products as food aid ('), ] / Having consulted the Buropean Agricultural Guidance and Guarantee Fund (EAGGF) Committee, Whereas the Member States have sent in 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 consignee of the aid at the point of delivery provided for in Community regulations can be financed; ‘Whereas expenditure is financed on the basis of the provisions of the mobilization regulations and invitations for tenders for each operation according to the relevant rules and of Commission Regulation (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 (*) and (EEC) No 1354/83 of 17 May 1983 laying down general rules for the mobilization and supply of skimmed-milk powder, butter and butteroil as food aid (%) ; Whereas, as regards the Federal Republic of Germany, some of the relevant expenditure does not meet this requirement and must be disallowed; whereas the () OJ No L 288, 25. 10. 1974, p. 1. % OJ No L 34, 5. 2. 1977, p. 21. ~ 5 OJ No L 62, 5. 3. 1986, p. 7. - (9 OJ No L 192, 26. 7. 1980, p. 11. 8 OJ No L 142, 1. 6. 1983, p. 1. amounts concerned are DM 3 361 904,70 for 1982 and DM 458 329,43 for 1983; Whereas the reservations entered in point 6 of the Annexes to Commission Decisions 84/598/EEC, 84/599/EEC, 84/600/EEC and 84/601/EEC of 12 November 1984 on the clearance of the accounts presented by Germany in respect of food-aid expenditure in the form of agricultural products in 1979, 1978, 1977 and 1976 () can be withdrawn; Whereas verification work carried out shows that a further amount of DM 136 851,73 for 1981 should be recognized for Germany, and qualify for Community financing ; Whereas a reservation as regards clearance should be entered concerning the measures executed by Germany pursuant to Regulations (EEC) No 558/81 and (EEC) No . 1644/81 for 1981, (EEC) No 812/82 for 1982 and (EEC) No 2831/83 — lots K, Q, R and S — for 1983; Whereas, as- regards Greece, 'some of the expenditure cannot qualify as food aid under Chapter 92, ‘Food aid’ in the budgets, as the relevant amounts correspond to refunds ; whereas these amounts are Dr 28 756 449 for 1981 and Dr 14692159 for 1983; Whereas, as concerns Denmark, some of the expenditure claimed, amounting to Dkr 11155 for 1981 and Dkr 2 165,73 for 1982, must be disallowed because the rules- on the financing of food aid were not properly complied with ; - Whereas the Member States concerned have been informed in detail of the corrections to their amounts and have had opportunities to comment; Whereas this Decision is without prejudice to any financial consequences that may be drawn, on the occasion of a subsequent accounts clearance, from investi- gations being carried out at the time of this Decision, irregularities within the meaning of Article 8 of Council Regulation (EEC) No 729/70 (') of judgments of the Court of Justice on cases now pending concerning matters which are the subject of this Decision, 8 OJ No L 325, 12. 12. 1984, pp. 15, 17, 19 and 21. OJ No L 94, 28. 4. 1970, p. 13.